Statutory Compliance Management — GST, TDS, ROC: After Approval: What Continues
Statutory Compliance Management — GST, TDS, ROC does not end at approval — a set of obligations continues afterwards. The questions below are the ones raised most often in practice; the full scope of the service is on the Statutory Compliance Management — GST, TDS, ROC page.
What happens if ROC annual filings are missed for consecutive years?
More significantly, if annual returns or financial statements are not filed for three consecutive financial years, every director of that company is automatically disqualified under Section 164(2) — barred from being appointed or continuing as director in any company for five years, not just the defaulting one.
In practice: Director disqualification under Section 164(2) is one of the most severe and most avoidable consequences in the entire compliance framework — it is automatic, requires no court order, and follows the individual, not just the company. We check ROC filing status and DIN status proactively for exactly this reason.
Does PNPC handle GST, TDS, income tax, and ROC filings for LLPs and partnership firms, or only for companies?
Yes — the service covers Private Limited Companies, LLPs, partnership firms, and proprietorships, with the applicable compliance streams scoped to the entity type. LLPs and partnership firms do not have ROC filings in the company sense but do have their own registrar filings (Form 8/11 for LLPs) and are still subject to GST, TDS, and income tax obligations in full.
In practice: The compliance calendar looks different for each entity type — we build it around your actual entity rather than applying a company-specific checklist to an LLP or firm.
How does statutory compliance management interact with bookkeeping and accounting services?
Statutory compliance management depends on accurate, timely books — GST returns, TDS returns, the income tax return, and ROC financial statements are all ultimately drawn from the same underlying accounting records. Many clients engage PNPC for both bookkeeping/accounting and statutory compliance management as an integrated engagement, so the two never fall out of sync; the service can also run on top of books maintained by your own in-house team.
In practice: We recommend bundling wherever practical — running compliance management on top of books maintained by a separate, disconnected provider creates a reconciliation gap between the two that someone eventually has to close, usually under time pressure at a filing deadline.
How is PNPC's statutory compliance management priced?
Pricing is based on entity type and complexity — number of GST registrations, transaction/invoice volume, headcount for payroll TDS, number of directors, and whether cross-border elements are involved. The exact fee structure is confirmed in a written engagement letter before work begins, typically as a predictable periodic retainer rather than a per-filing fee that creates an incentive to under-scope the work.
In practice: We are transparent that a fixed low fee regardless of complexity is not sustainable and tends to result in corners being cut somewhere — we agree the scope and fee together upfront so there is no ambiguity later.
Does PNPC provide a single compliance status report I can review?
Yes. Clients receive a consolidated compliance status report — typically monthly or quarterly per the engagement terms — covering what was filed across GST, TDS, income tax, and ROC, what is due next across the consolidated calendar, and any notices or risk flags outstanding, so management can see the complete compliance position without contacting four different people.
In practice: A single consolidated view is valuable because businesses often have no visibility into their complete compliance position in one place.
How does PNPC handle statutory compliance for a business with UAE operations or NRI/foreign directors?
PNPC has operating offices in Chennai, Bangalore, Hyderabad, and Dubai. For businesses with cross-border elements, we layer Section 195 TDS with DTAA relief consideration for foreign payments, Form 15CA/15CB coordination, FC-GPR/FC-TRS reporting on the RBI FIRMS portal for FDI transactions (Section 195 and Forms 15CA/15CB are 1961 Act references, which govern payments up to FY 2025-26; from tax year 2026-27 the Income-tax Act 2025 applies with renumbered sections and forms, so we confirm the equivalent), and coordinate with our Dubai team on UAE-side VAT and Corporate Tax obligations — so the India and UAE compliance pictures are managed coherently rather than by two disconnected firms.
In practice: Cross-border compliance is where fragmentation is most costly — a purely India-focused provider often misses the FEMA and DTAA interaction effects, while a purely UAE-focused provider misses the India-side reporting obligations these transactions trigger.
What is the difference between PNPC's compliance management and simply using GST/TDS filing software?
Filing software helps prepare and submit a return once the underlying figures are ready — it does not apply professional judgement to which TDS section applies to an ambiguous payment, does not catch a reconciliation mismatch between GST turnover and books, and does not track cross-stream consequences like a deactivated DIN blocking an unrelated filing. Software is a tool within our process; it is not a substitute for the CA review that determines whether the figures going into it are correct.
In practice: We use the same portals and software tools any business would, but the judgement calls — is this payment a contractor payment or a professional fee for TDS purposes, does this transaction need to be reported differently across GST and income tax — are where the professional review adds value that a filing tool alone cannot provide.
What if my business is currently non-compliant — can PNPC bring us current before starting ongoing management?
Yes. The initial health check identifies the full extent of any existing default across GST, TDS, income tax, and ROC, and we propose a regularisation plan — which filings to prioritise, what penalties and interest are likely payable, and in what sequence to bring the business current — before or alongside starting the ongoing managed engagement.
In practice: We are candid in the health check about the realistic cost and timeline to regularise a genuine backlog — underestimating this at the outset leads to frustration later. Regularisation is almost always cheaper the earlier it is addressed.
How quickly can PNPC take over statutory compliance management for an existing business?
The time taken for the health check and consolidated calendar build depends on the case; it runs in parallel with any handover from an existing provider. Businesses with clean existing records and straightforward structures onboard faster; those with backlog or multiple existing vendors to coordinate with should budget more time for a clean transition.
In practice: We prioritise getting the compliance calendar and any imminently due filings under control first, even before every historical record has been fully reviewed — the goal is to stop new risk accumulating while the fuller picture is assembled.
Where this sits in the wider engagement
Statutory Compliance Management — GST, TDS, ROC rarely arrives on its own. The statutory basis and the current requirements are set out on the Statutory Compliance Management — GST, TDS, ROC service page, and the related services are grouped under Accounting Payroll.
What PNPC does
PNPC Global has practised since 1986 across India and the UAE. On Statutory Compliance Management — GST, TDS, ROC we take the work end to end — reviewing the facts, preparing and filing what is required, and dealing with the authority through to closure.