The returns and forms in the cycle

GST

The monthly cycle, kept reconciled.

  • GST registration and amendments
  • and filing
  • reconciliation and review
  • Annual return and reconciliation statement
  • E-invoice and e-way bill support
  • Refund applications

TDS & TCS

Deduction, deposit, return, reconciliation.

  • Quarterly and statements
  • Reconciliation with books and challans
  • and certificates (earlier Form 16 and Form 16A)
  • Correction statements and default resolution
  • Lower deduction certificate support
  • Review of payments to micro and small suppliers under the 45-day payment rule

Income tax

Filing, and the questions that follow.

  • Returns for companies, firms, LLPs, proprietorships and individuals
  • Advance tax computation
  • Reconciliation of and ( from 2026-27) before filing
  • Responses to notices and intimations
  • Representation before income-tax authorities as an authorised representative
  • Rectification and refund follow-up

Company, LLP & other filings

Annual and event-based filings with the Ministry of Corporate Affairs (MCA), certified where the law permits.

  • Annual filings: and /7A with supporting schedules
  • Director filings: DIR-12, and DIR-6
  • Capital and securities: PAS-3 and SH-7
  • Charges: CHG-1, CHG-4 and CHG-9
  • Registered office and resolutions: INC-22, MGT-14 and INC-28
  • Auditor and managerial: ADT-1, MR-1 and MR-2
  • Dormant and general filings: MSC-1, MSC-3, MSC-4 and GNL-3
  • LLP Form 8, Form 11 and event-based filings
  • Professional tax, and State registrations
  • Compliance calendar for the year

Can a Cost Accountant handle our GST and income tax work?

Yes, for registration, returns, reconciliations, replies to notices and representation. Cost Accountants are recognised as authorised representatives under the GST law, and may appear before income-tax authorities as authorised representatives. Reports the law reserves for a Chartered Accountant, such as the tax audit report, are not undertaken; we prepare the workings and coordinate with your Chartered Accountant where one is required.

What changed in GST rates, and does it affect our invoicing?

From 22 September 2025, the 12% and 28% slabs were removed, leaving 5% and 18% as the main rates, with a 40% band for specified luxury and demerit goods. Rate masters, price lists and billing software needed updating from that date, and credit notes for earlier supplies carry the original rate.

Which MCA forms can you certify and file?

The forms a Cost Accountant in whole-time practice may pre-certify include INC-22, INC-28, PAS-3, SH-7, CHG-1, CHG-4, CHG-9, MGT-14, DIR-6, DIR-12, ADT-1 and GNL-3. Some forms, such as AOC-4 and the annual return, name the professionals who may certify them. We prepare and file these returns, and where the form calls for another professional's certification we coordinate it.

Paying micro and small suppliers

The MSME 45-day payment rule article sets out the payment deadlines, the interest and the tax consequences of paying a micro or small supplier late.

Laws

CGST/SGST Acts, 2017; Income-tax Acts, 1961 and 2025; Companies Act, 2013; LLP Act, 2008

Filing requirements, forms and due dates change from time to time, and the position applicable to a business is assessed on its own facts. Certifications reserved by law for other professionals are coordinated with them rather than undertaken by the firm.