Income Tax Return Forms (ITR)
ITR-1 (Sahaj)
For: Individuals with income from salary, one house property, and other sources (interest, etc.). Income up to ₹50 lakhs.
Portal: Income Tax e-Filing Portal
ITR-2
For: Individuals and HUFs not having income from profits and gains of business or profession. Includes capital gains and foreign income.
Portal: Income Tax e-Filing Portal
ITR-3
For: Individuals and HUFs having income from a proprietary business or profession.
Portal: Income Tax e-Filing Portal
ITR-4 (Sugam)
For: Individuals, HUFs, and firms (other than LLP) with presumptive income from business and profession under sections 44AD, 44ADA, or 44AE.
Portal: Income Tax e-Filing Portal
ITR-5
For: Partnership firms, LLPs, AOPs, BOIs, artificial juridical persons, estates of deceased, estates of insolvent, business trusts, and investment funds.
Portal: Income Tax e-Filing Portal
ITR-6
For: Companies other than companies claiming exemption under section 11 (Income from property held for charitable or religious purposes).
Portal: Income Tax e-Filing Portal
ITR-7
For: Persons including companies required to furnish return under sections 139(4A), 139(4B), 139(4C), or 139(4D) - trusts, political parties, institutions, etc.
Portal: Income Tax e-Filing Portal
Tax Audit Forms
Form 3CA
For: Audit report for companies under section 44AB.
Required by: Companies subject to tax audit
Form 3CB
For: Audit report for non-corporate taxpayers under section 44AB.
Required by: Individuals, HUFs, firms, etc. subject to tax audit
Form 3CD
For: Statement of particulars required to be furnished under section 44AB.
Required by: All taxpayers undergoing tax audit. Contains detailed information about business operations, financial statements, and tax computations.
GST Forms
GSTR-1
Purpose: Details of outward supplies of taxable goods or services effected.
Filing frequency: Monthly or quarterly based on turnover
Portal: GST Portal
GSTR-3B
Purpose: Monthly summary return with payment of tax.
Filing frequency: Monthly
Portal: GST Portal
GSTR-4
Purpose: Return for composition scheme taxpayers.
Filing frequency: Quarterly
Portal: GST Portal
GSTR-9C
Purpose: Reconciliation statement and certification (for taxpayers with turnover above ₹5 crores).
Filing frequency: Annually
Portal: GST Portal
GST REG-01
Purpose: Application for registration under GST.
When: At the time of initial registration
Portal: GST Portal
GST RFD-01
Purpose: Application for refund of tax, interest, penalty, fees, or any other amount.
When: For claiming GST refund
Portal: GST Portal
E-Way Bill (EWB-01)
Purpose: Electronic way bill for movement of goods worth more than ₹50,000.
When: Before transportation of goods
Portal: E-Way Bill Portal
TDS Forms
Form 26AS
Purpose: Annual tax statement showing TDS/TCS details, advance tax, self-assessment tax, and refunds.
Portal: Income Tax Portal
Form 24Q
Purpose: Quarterly statement of TDS on salary.
Filing frequency: Quarterly
Portal: TRACES Portal
Form 26Q
Purpose: Quarterly statement of TDS on payments other than salary.
Filing frequency: Quarterly
Portal: TRACES Portal
Form 27Q
Purpose: Quarterly statement of TDS on payment of income to non-residents.
Filing frequency: Quarterly
Portal: TRACES Portal
Form 16
Purpose: TDS certificate for tax deducted on salary.
Issued by: Employer to employee
Frequency: Annually
Form 16A
Purpose: TDS certificate for tax deducted on payments other than salary.
Issued by: Deductor to deductee
Frequency: Quarterly
MCA Forms (Corporate Filing)
SPICe+ (INC-32)
Purpose: Simplified Proforma for Incorporating Company Electronically - for company incorporation.
Portal: MCA Portal
Form AOC-4
Purpose: Filing of annual financial statements with the Registrar.
Filing frequency: Annually
Portal: MCA Portal
Form MGT-7
Purpose: Annual return to be filed by a company with the Registrar.
Filing frequency: Annually
Portal: MCA Portal
Form DIR-3 KYC
Purpose: Director KYC (Know Your Customer) form.
Filing frequency: Annually
Portal: MCA Portal
Form ADT-1
Purpose: Notice of appointment of auditor.
When: Within 15 days of appointment of auditor
Portal: MCA Portal
Form MGT-14
Purpose: Filing of resolutions and agreements to the Registrar.
When: Within 30 days of passing special resolutions
Portal: MCA Portal
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