Proprietorships and partnership firms have no ROC filings, but they still have a regular set of tax and registration compliance through the year.
Income tax returns are due by 31 July, or 31 October where a tax audit applies. GST returns, TDS deposits and returns, professional tax and advance tax all have their own monthly or quarterly dates. Firms must also keep their partnership deed current when partners or profit shares change.
Key points
- Advance tax: 15 June, 15 September, 15 December, 15 March
- TDS: deposit by the 7th, quarterly returns
- GST: GSTR-1 and GSTR-3B, annual return where applicable
- Professional tax: PTEC by 30 June, PTRC as applicable
- ITR by 31 July, or 31 October with a tax audit
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts