Statutory Compliance Management — GST, TDS, ROC: The Process, Start to Finish
The mechanics of Statutory Compliance Management — GST, TDS, ROC are what clients ask about once they have decided to proceed. 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 exactly does PNPC's statutory compliance management service cover?
A single, coordinated engagement covering GST return filing (GSTR-1, GSTR-3B or QRMP, annual GSTR-9), TDS compliance (category-wise deduction, monthly deposit, quarterly returns via Form 24Q/26Q, TRACES reconciliation, Form 16/16A issuance), income tax compliance (advance tax across four instalments, annual return filing, tax audit coordination where applicable), and ROC compliance (Board meetings, AGM, AOC-4, MGT-7/MGT-7A, DIR-3 KYC, and event-based filings). The exact scope is confirmed in a written engagement letter based on your entity type and complexity.
In practice: We scope every engagement around your actual entity structure — a single-state proprietorship and a multi-state Pvt Ltd with foreign directors need very different calendars, and we price accordingly rather than applying one flat package to everyone.
Why manage GST, TDS, income tax, and ROC together instead of using separate specialists for each?
Because they are not actually independent. The same transaction data feeds all four — a sales invoice affects GST turnover, income recognised for tax purposes, and financial statements filed with ROC; a vendor payment affects TDS, the expense claimed for income tax, and possibly GST ITC. A reconciliation error entered once tends to appear in more than one filing. Separate vendors working in isolation rarely catch these cross-stream errors because none of them sees the full picture — PNPC does, because one team manages all four.
In practice: A GST turnover figure may not match the income reported in the ROC financial statements, or TDS credits claimed in the income tax return may not reconcile to TRACES — these gaps arise precisely because no one was checking all four together.
How does PNPC track all the different due dates across GST, TDS, income tax, and ROC?
We build a single consolidated compliance calendar specific to your entity — mapping every recurring due date (monthly GST, monthly TDS deposit, quarterly TDS return, quarterly advance tax, annual ROC filings) plus event-based triggers (director changes, charge creation) — with internal buffer dates ahead of each statutory deadline. This calendar is maintained and updated for your business specifically, not a generic template.
In practice: The buffer dates matter as much as the statutory dates themselves — we build in time to handle a query, a missing document, or a last-minute correction before the actual deadline, rather than aiming to file exactly on the due date.
What happens if a GST return is filed late?
A late fee applies under Section 47 of the CGST Act for each day of delay (subject to the prescribed caps notified from time to time, which can differ for nil returns versus returns with tax liability), plus interest under Section 50 on any tax paid late. Beyond the direct cost, a pattern of late GST filing can also affect your GST compliance rating, which some larger customers and vendors check before extending credit terms or onboarding you as a supplier.
In practice: We treat GST filing dates as non-negotiable in our internal calendar — the compounding daily cost of a late fee plus interest is rarely worth whatever short-term convenience caused the delay.
What happens if TDS is deducted but not deposited, or deposited late?
Interest is charged at 1% per month (or part of a month) from the date the tax was deductible to the date it was actually deducted, and at 1.5% per month (or part of a month) from the date of deduction to the date of deposit, under Section 201(1A) of the 1961 Act (the corresponding provision carries forward under the Income Tax Act 2025 for transactions from 1 April 2026; PNPC confirms current applicability and citation at each filing). Persistent short-deduction or non-deduction can also disallow the corresponding business expense.
In practice: This interest is simple, not compounding, but it accrues from the original due date regardless of when the error is discovered — the earlier a short-deduction is caught and corrected, the smaller the interest bill.
What is DIR-3 KYC, and how does missing it affect other compliance streams?
DIR-3 KYC is the verification every DIN holder must complete on Form DIR-3-KYC-Web once every third consecutive financial year, by 30 June, confirming personal details, mobile number, and email with MCA. A director with a deactivated DIN cannot sign any MCA form, which can block not just ROC filings but also any urgent corporate action requiring that director's digital signature — including, in some cases, time-sensitive GST or bank-related authorisations that rely on the same signatory.
In practice: This is a clear example of why compliance streams cannot be managed in silos — a DIN deactivation from a missed KYC filing (an ROC matter) can stall an unrelated urgent filing weeks later because the same person's signature was needed for both.
How does PNPC handle a GST, TDS, or income tax notice once it arrives?
We review the notice to identify the underlying issue — which is often a reconciliation gap rather than a genuine default — draft the response within the statutory response window on the relevant portal (GST portal, TRACES, or the income tax e-filing portal), and file supporting documentation. Where the same underlying issue has triggered notices across more than one compliance stream (for example, a turnover mismatch flagged by both GST and income tax systems), we address the root cause once rather than responding to each notice in isolation.
In practice: Notices are often triggered by automated cross-matching between GST turnover, TDS/26AS credits, and income tax returns — understanding which system is comparing what against what is often the key to a fast, correct response.
The Income Tax Act 2025 has replaced the 1961 Act — does this change how PNPC manages my TDS and income tax compliance?
The Income Tax Act 2025 took effect from 1 April 2026, replacing the Income Tax Act 1961 for transactions from that date. Payments made or credited on or before 31 March 2026 continue to be governed by the 1961 Act's familiar section references (192, 194C, 194J, 194-I, 194H, 194Q, 44AB, 234B, 234C, 234E and others); payments and assessments from 1 April 2026 onward fall under the corresponding provisions of the 2025 Act, which consolidates the roughly 60 separate TDS sections of the 1961 Act into a small number of tabular provisions — broadly Section 392 for salary TDS and Section 393 for other payments to residents and non-residents, each referenced by table item rather than a standalone section number. Rates, thresholds, and the underlying deposit/return mechanics carry forward largely unchanged in this transition — it is a renumbering and consolidation exercise, not a rewrite of TDS or income tax policy. PNPC maintains a cross-reference between the legacy section numbers and their Income Tax Act 2025 equivalents for every compliance stream we manage.
In practice: We continue to use the familiar 1961-Act section numbers in day-to-day conversation with clients, since most practitioners, software, and historical records still reference them as shorthand — but every return and filing quotes the citation that is actually current for the period the transaction falls in.
Can PNPC take over compliance management from multiple existing vendors without disrupting ongoing filings?
Yes — this is one of the more common reasons businesses engage us. We assess the current filing status across all four streams, identify any pending or in-progress filings with existing vendors, agree a clean handover date, and take over from that point without a compliance gap. Existing vendors are typically retained just long enough to complete any filing already in progress.
In practice: We are explicit about the handover date and what falls before versus after it — an unclear handover boundary is the most common source of a missed filing during a transition between providers.
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.