Indian startups registered as private limited companies must file GST, TDS, and ROC returns across more than 20 deadlines per year. Missing any one of them triggers automatic penalties — interest at 18% per annum for GST, ₹200/day for TDS returns, and ₹100/day per ROC document. This guide covers every filing obligation a funded startup faces, in plain language, with the exact deadlines — and what Komplai Managed handles for you automatically at each step.
GST Filing: What It Involves and When It’s Due
GST compliance for Indian startups involves three recurring filings, each with a fixed monthly deadline. Understanding what each requires is the first step to ensuring none are missed.
GSTR-1: Outward Supplies Return
GSTR-1 reports every sales invoice you issued in the previous month — the customer’s GSTIN, invoice number, taxable value, GST rate, and tax amount. It is due by the 11th of the following month for businesses filing monthly. Startups eligible for QRMP file GSTR-1 quarterly. Errors in GSTR-1 directly affect your customers’ ability to claim input tax credit on purchases from you. Komplai Managed pulls invoice data directly from your accounting software, reconciles it against the GST portal, and files GSTR-1 before the 11th without any action from the founder.
GSTR-3B: Monthly Summary Return
GSTR-3B is the monthly summary of your GST liability — total outward supplies, eligible input tax credit (ITC), and net tax payable. It is due by the 20th of the following month for most taxpayers. The cash payment must be made before filing. Missing GSTR-3B triggers interest at 18% per annum on outstanding tax and a late fee of ₹50/day (₹20/day for nil returns). Komplai Managed reconciles ITC claims, calculates net liability, and files GSTR-3B with payment confirmation under the Complete or Full Service tier.
Annual GST Return: GSTR-9
GSTR-9 is the annual reconciliation of all monthly returns filed during the financial year. It is due by December 31st of the following financial year. For startups with turnover above ₹5 crore, GSTR-9C (reconciliation statement certified by a CA) is also required. Komplai Managed’s Full Service tier handles GSTR-9 and GSTR-9C as part of the annual compliance calendar. The GST portal maintains the official filing schedule.
TDS Compliance: What It Involves and When It’s Due
TDS requires startups to deduct tax at source on specific payments and remit it to the government. The obligations cover vendor payments, salaries, rent, and professional fees, with four recurring obligations every month.
TDS Deduction on Payments
Startups must deduct TDS on vendor payments above ₹30,000 per transaction (or ₹1 lakh cumulatively per year) at rates ranging from 1% to 10% depending on the payment category; professional fees above ₹30,000 at 10%; rent above ₹2.4 lakh per year at 10%; and salaries above the basic exemption limit at applicable slab rates. Incorrect TDS deduction rates are among the most common compliance errors at early-stage startups. Komplai Managed applies the correct TDS rate automatically based on vendor category and payment threshold under the Complete tier.
TDS Challan: Monthly Deposit by the 7th
All TDS deducted during a calendar month must be deposited with the government by the 7th of the following month. For March deductions, the deadline extends to April 30th. Late deposit attracts simple interest at 1.5% per month (18% annualised). According to the Income Tax Department, TDS default notices are among the most frequently issued compliance notices to Indian businesses. Komplai Managed deposits TDS challans before the 7th every month.
TDS Returns: Form 26Q and Form 24Q (Quarterly)
Quarterly TDS returns must be filed within 31 days of the end of each quarter. Form 26Q covers TDS on non-salary payments. Form 24Q covers TDS on salaries. Late filing attracts a penalty of ₹200 per day under Section 234E. Filing incorrect returns attracts a penalty of ₹10,000 to ₹1,00,000 under Section 271H. For more on how automated compliance eliminates these risks, see our guide to AI compliance filing for startups with zero missed deadlines.
ROC Filings: What a Private Limited Company Must File Every Year
ROC filings are mandatory annual compliances for every private limited company in India, regardless of revenue or activity level. Missing them attracts compounding late fees — and directors face personal liability for continued non-compliance.
AOC-4: Annual Financial Statements (by November 29th)
Every private limited company must file its audited balance sheet, P&L statement, and cash flow statement with the MCA within 60 days of the AGM. The AGM must be held within 6 months of financial year-end (by September 30th for March 31 year-end companies). AOC-4 is due by November 29th in most cases. Late filing attracts ₹100 per day per document. Komplai Managed’s Full Service tier handles AOC-4 filing, including coordinating the audit and AGM documentation.
MGT-7A / MGT-7: Annual Return (by November 28th)
The annual return must be filed within 60 days of the AGM. It reports the company’s shareholding structure, director details, and key management personnel. Late filing attracts ₹100 per day per document. Komplai Managed files MGT-7A or MGT-7 as part of the Full Service tier, coordinated with AOC-4 to avoid sequencing delays.
Director KYC: DIR-3 KYC (by September 30th Every Year)
Every director with a DIN must complete DIR-3 KYC annually by September 30th. Non-compliance deactivates the DIN, preventing the company from making further ROC filings or board resolutions. The reactivation fee is ₹5,000. Komplai Managed tracks DIR-3 KYC deadlines and files annual KYC for all directors under the Full Service tier. The Ministry of Corporate Affairs maintains the filing calendar for all ROC compliances.
Board Resolutions and Statutory Registers
Every shareholder change, director appointment, and significant company decision requires a properly documented board resolution. These must be maintained in the company’s statutory registers, available for inspection at any time. Komplai Managed maintains all statutory registers and drafts resolutions as part of the Full Service tier. For investors preparing for due diligence, see our startup diligence readiness checklist from incorporation to Series B.
The Full Compliance Calendar at a Glance
Across GST, TDS, and ROC, a funded Indian startup faces the following recurring obligations:
Monthly (every month): GSTR-1 by 11th, GSTR-3B by 20th, TDS challan by 7th.
Quarterly: Form 26Q and Form 24Q within 31 days of quarter-end.
Annually: GSTR-9 by December 31st, AOC-4 by November 29th, MGT-7A/7 by November 28th, DIR-3 KYC by September 30th.
That is approximately 23 separate filing deadlines per year — before accounting for advance tax, PF, ESIC, and professional tax obligations. Komplai Managed tracks all 23+ deadlines automatically and files without waiting for founder reminders.
The Bottom Line
GST, TDS, and ROC compliance for Indian startups involves more than 20 mandatory filings per year across three regulatory bodies. Every missed deadline triggers automatic penalties. Every incorrect filing creates compounding exposure.
Komplai Managed’s Complete tier handles all GST and TDS filings. The Full Service tier adds every ROC obligation — AOC-4, MGT-7, DIR-3 KYC, board resolutions. Together, they replace the CA retainer for all operational compliance. To explore which tier covers your startup’s current obligations, view Komplai Managed’s plans or ask Larry “what compliance filings are due this month?” for an instant answer.
Frequently Asked Questions
What GST returns does an Indian startup need to file every month?
An Indian startup registered for GST must file GSTR-1 (outward supplies return) by the 11th and GSTR-3B (monthly tax summary and payment) by the 20th of every month. Startups eligible for the QRMP scheme file GSTR-1 quarterly instead. Annually, GSTR-9 is due by December 31st. Missing any of these deadlines triggers interest at 18% per annum plus late fees of ₹50/day.
What is the TDS filing deadline for Indian startups?
TDS challans must be deposited by the 7th of each month for deductions made in the previous month (April 30th for March deductions). Quarterly TDS returns — Form 26Q for non-salary payments and Form 24Q for salaries — are due within 31 days of quarter-end. Late filing attracts a penalty of ₹200 per day under Section 234E. Komplai Managed files all TDS challans and returns automatically under the Complete tier.
What ROC filings does a private limited company need to make annually?
Every private limited company must file AOC-4 (annual financial statements) by November 29th, MGT-7/MGT-7A (annual return) by November 28th, and DIR-3 KYC for all directors by September 30th annually. Late filings attract ₹100 per day per document. Komplai Managed’s Full Service tier handles all ROC filings as part of the annual compliance calendar.
What happens if a startup misses a GST or ROC deadline?
Missing a GST deadline triggers interest at 18% per annum on outstanding tax plus late fees starting at ₹50/day per return. Missing ROC deadlines triggers ₹100/day per document with no cap until the filing is made. Persistent non-compliance can result in director disqualification and company strike-off by the MCA. Komplai Managed eliminates deadline risk by tracking and filing all obligations automatically.
Does Komplai Managed handle all GST, TDS, and ROC filings?
Yes — Komplai Managed’s Complete tier handles all GST return filings (GSTR-1, GSTR-3B, GSTR-9) and TDS compliance (deduction, monthly challans, quarterly returns). The Full Service tier adds all ROC obligations: AOC-4, MGT-7/7A, DIR-3 KYC, and statutory register maintenance. Together, the two tiers cover every mandatory compliance filing for a funded Indian private limited company.
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