What compliance steps does a Delhi NCR business need to stay legally compliant?
A Delhi NCR business – whether in Delhi, Noida, Gurgaon, Ghaziabad, Kundli, or Manesar – must stay current on GST registration and filing, TDS deduction and deposit, ROC annual filings, professional tax, and Shop & Establishment registration. Missing any of these can trigger penalties, blocked input tax credit, or legal notices. This checklist breaks down what’s required, when it’s due, and what happens if you miss it.
1. GST registration and filing
Mandatory for businesses with turnover above ₹40 lakh (goods) or ₹20 lakh (services). Requires GST registration plus monthly GSTR-3B (due 20th) and GSTR-1 (due 11th), with an annual GSTR-9 by 31st December. Missing a deadline costs ₹50/day late fee (₹20/day for nil returns) plus 18% annual interest on unpaid tax.
2. TDS deduction and deposit
Applies to any business deducting tax at source on salaries, professional fees, rent, or contractor payments. TAN registration is required, with monthly TDS deposits due by the 7th and quarterly returns (Form 24Q, 26Q) due by month-end following the quarter. Penalty: 1–1.5% monthly interest plus ₹200/day late fee under Section 234E.
3. ROC annual filings
Every Private Limited Company and LLP must file annually, regardless of turnover. Companies file Form AOC-4 (within 30 days of AGM) and MGT-7 (within 60 days). LLPs file Form 11 (60 days from FY end) and Form 8 (by 30th October). Penalty: ₹100/day per form, uncapped — this adds up fast.
4. Professional tax
Delhi does not currently levy professional tax on employers or employees, and Haryana/UP (covering Gurgaon, Noida, Ghaziabad) also don’t impose it at present — though it’s worth a periodic check if you expand to other states.
5. Shop & Establishment registration
Every commercial establishment must register with the local Labour Department within 30 days of starting operations. Delhi, Haryana, and UP each run separate portals with their own renewal rules. Penalties vary by state but can include daily fines and restrictions on legally operating the business.
6. Income tax compliance
All businesses must pay quarterly advance tax (15th Jun/Sep/Dec/Mar) and file annual returns — ITR-6 for companies, ITR-5 for LLPs/partnerships — by 31st October if a tax audit applies (turnover above ₹1 crore, or ₹10 crore with low cash transactions). Tax audit reports are due by 30th September.
Quick reference: Delhi NCR compliance calendar
| Compliance | Frequency | Due date |
|---|---|---|
| GSTR-3B | Monthly | 20th of next month |
| GSTR-1 | Monthly | 11th of next month |
| TDS deposit | Monthly | 7th of next month |
| TDS return | Quarterly | End of month following quarter |
| Advance tax | Quarterly | 15th Jun/Sep/Dec/Mar |
| GSTR-9 (annual) | Annually | 31st December |
| ROC AOC-4 | Annually | 30 days from AGM |
| ROC MGT-7 | Annually | 60 days from AGM |
| LLP Form 11 | Annually | 60 days from FY end |
| LLP Form 8 | Annually | 30th October |
| ITR filing (audit cases) | Annually | 31st October |
Who should use this checklist
SME founders running a Private Limited Company, LLP, or partnership in Delhi NCR; professionals and HNIs managing personal and business tax alongside investments; and cross-border exporters/importers who need to layer GST and customs compliance on standard domestic filings.
How The Tax Planet helps
The Tax Planet manages end-to-end compliance for Delhi NCR businesses — from GST registration and monthly filings to ROC returns and tax audits — so you don’t have to track deadlines manually. Our team has supported 2,000+ taxation cases across India, the UK, UAE, and the US, led by Kanika Bali (FCA, DipIFR ACCA UK).
Book a free consultation to get your compliance calendar set up and managed end-to-end
This checklist reflects compliance requirements applicable as of 2026. Rules and thresholds are subject to change — consult a tax professional for advice specific to your business.
