Saving Mantra Blogs

Category: Business Compliances

  • Service Tax Filing – Step-by-Step Process in India

    Step-by-Step Process for Filing Service Tax Return

    Step 1: Review Applicability & Period

    • Identify the applicable half-year (April–September / October–March)
    • Confirm pending or revised filing requirement

    Step 2: Compile Service & Invoice Details

    • Collect invoices issued during the period
    • Segregate taxable, exempt, and non-taxable services
    • Verify service tax rate applicable for that period

    Step 3: Calculate Service Tax Liability

    • Compute service tax payable
    • Adjust exemptions and abatements
    • Set off eligible CENVAT credit (if applicable)

    Step 4: Make Service Tax Payment

    • Generate challan using GAR-7
    • Pay tax through authorized banks (net banking)
    • Preserve challan receipt

    Step 5: Prepare ST-3 Return

    • Enter service details, tax payable, and payments
    • Validate figures carefully to avoid mismatches

    Step 6: File ST-3 Return Online

    • Login to the ACES/CBIC portal
    • Upload ST-3 return
    • Submit and generate acknowledgment

    Step 7: Download Acknowledgment

    • Download return filing acknowledgment
    • Maintain records for future reference or audit

    Due Date for Service Tax Return (Earlier Regime)

    • April–September: Due by 25 October
    • October–March: Due by 25 April

    Late filing may attract penalties unless waived under specific relief schemes.

    Penalty for Late or Non-Filing of Service Tax Return

    • Late fees for delayed filing
    • Interest on unpaid tax
    • Penalty under Finance Act, 1994
    • Department notices and assessments

    Professional handling helps minimize litigation risk.

    Benefits of Filing Service Tax Returns with SavingMantra

    • ✔ Expert handling of legacy tax matters
    • ✔ Accurate tax computation
    • ✔ Notice & assessment support
    • ✔ Revised & backlog return filing
    • ✔ Documentation & compliance assistance

    Why Choose SavingMantra?

    SavingMantra provides trusted tax and compliance solutions with a focus on accuracy and peace of mind. Our experienced professionals ensure that your Service Tax obligations are closed properly, helping you avoid future disputes.

    Frequently Asked Questions (FAQs)

    Is Service Tax still applicable after GST?

    No, Service Tax is not applicable post-GST. However, compliance for pre-GST periods is still mandatory.

    Can pending Service Tax returns be filed now?

    Yes, pending or revised returns can be filed with proper documentation and professional assistance.

    What if I received a Service Tax notice?

    You should respond promptly. SavingMantra can assist with filing returns, replies, and representations.

    Can Service Tax registration be closed without filing returns?

    No. All pending returns and dues must be cleared before closure.

    Conclusion

    Even after GST, Service Tax filing remains important for legacy compliance. Proper filing protects businesses from penalties, notices, and future litigation. With SavingMantra, you get reliable support for Service Tax return filing, revisions, and departmental compliance.

  • PTRC Monthly Return Filing – Step-by-Step Process

    Step-by-Step Process for PTRC Monthly Return Filing

    Step 1: Collect Employee Salary & PT Data

    • Review monthly payroll
    • Identify employees liable for Professional Tax
    • Calculate PT deduction as per salary slabs

    Step 2: Compute Total Professional Tax Liability

    • Aggregate employee-wise PT deductions
    • Verify exemptions (if any)
    • Calculate total PT payable for the month

    Step 3: Generate Professional Tax Challan

    • Login to the State Professional Tax portal
    • Generate PTRC challan with correct tax amount
    • Select appropriate return period

    Step 4: Make Online Payment

    • Pay Professional Tax via net banking
    • Ensure payment confirmation is generated
    • Save challan receipt for records

    Step 5: File PTRC Monthly Return

    • Enter challan details on the PT portal
    • Submit PTRC Monthly Return
    • Verify acknowledgment number

    Step 6: Download Acknowledgment

    • Download return filing acknowledgment
    • Maintain records for audit and compliance

    Due Date for PTRC Monthly Return Filing

    • Monthly filers: On or before the last day of the following month
    • Delays may attract:
      • Interest
      • Late fees
      • Penalty notices from the department

    Penalties for Late PTRC Monthly Return Filing

    • Interest on delayed payment
    • Late fees per day (state-specific)
    • Penalty for non-filing
    • Legal action for continuous default

    Timely filing avoids unnecessary compliance risks.

    Benefits of Filing PTRC Monthly Return with SavingMantra

    • ✔ Accurate PT calculation
    • ✔ Timely filing & payment
    • ✔ Error-free return submission
    • ✔ Expert compliance support
    • ✔ Dedicated compliance manager
    • ✔ Affordable professional fees

    Why Choose SavingMantra?

    SavingMantra simplifies compliance for businesses across India. Our professionals ensure:

    • 100% compliance with Professional Tax laws
    • State-specific filing accuracy
    • End-to-end support from calculation to filing

    Frequently Asked Questions (FAQs)

    Is PTRC Monthly Return mandatory?

    Yes. Employers registered under PTRC must file returns as per applicable state rules.

    Can PTRC return be filed without payment?

    No. PTRC Monthly Return must be filed after payment of professional tax.

    What happens if PTRC return is not filed?

    Non-filing may result in penalties, interest, and notices from the department.

    Can SavingMantra handle multiple months’ pending returns?

    Yes. We assist with backlog PTRC return filing along with penalty computation.

    Conclusion

    PTRC Monthly Return Filing is a critical statutory compliance for employers. Timely and accurate filing ensures smooth operations and avoids penalties. With SavingMantra, you get reliable, affordable, and professional PTRC compliance services—so you can focus on growing your business.

  • Step-by-Step Process for ESI Six-Monthly Filing

    Introduction

    Every employer registered under the Employees’ State Insurance Act must file ESI half-yearly returns twice a year—April to September and October to March. These returns ensure that employee records, contributions, and payments made during the period are accurately reported to the ESIC department. This guide explains the complete, easy-to-follow process for filing ESI six-monthly returns.

    Step-by-Step Process

    Step 1: Gather Employee & Payroll Records for the Half-Year

    Collect the following data for the relevant six-month period:

    • Employee master list
    • ESIC-insured employees’ details
    • IP numbers (Insurance Number)
    • Gross wages & earned wages
    • Attendance records
    • Monthly ESIC challans & payment receipts

    Accurate data ensures correct reporting and prevents discrepancies.

    Step 2: Verify ESIC Contribution Details

    Check that all monthly ESIC contributions were deposited correctly:

    • Employee Contribution: 0.75% of wages
    • Employer Contribution: 3.25% of wages
    • Check monthly challans for accuracy
    • Ensure all new joiners and exits are updated on the ESIC portal

    Step 3: Login to ESIC Employer Portal

    Visit: https://www.esic.in
    Login using:

    • Employer Code
    • Username
    • Password
    • Captcha

    Navigate to the “Returns” section.

    Step 4: Select Half-Yearly Return Period

    Choose the correct filing period:

    • April – September (file in October)
    • October – March (file in April)

    Make sure all relevant months are showing paid challans.

    Step 5: Validate Employee Details

    Review all records in the portal:

    • IP number
    • Employee name
    • Wages
    • Number of days worked
    • Contributions deducted
    • Employees newly added or removed

    Correct any discrepancies before proceeding.

    Step 6: Review Monthly Challans Against Portal Records

    Cross-verify:

    • Challan numbers
    • Payment dates
    • Contribution amounts
    • Total employees covered

    Mismatch may lead to return rejection or compliance issues.

    Step 7: Generate Half-Yearly Return

    After verifying all data, generate the Half-Yearly Return:

    • System auto-fills contributions based on monthly challans
    • Validate all populated fields
    • Add details of employees who joined/left during the period

    Ensure that gross wages and contributions reflect accurate payroll information.

    Step 8: Submit the Return Online

    Once confirmed:

    • Submit the return digitally through the portal
    • Download the Return Acknowledgment
    • Save the PDF and receipt for employer records

    Step 9: Maintain Records for Audit & Verification

    Maintain the following for compliance:

    • Monthly challans
    • Payment receipts
    • Employee master list
    • Attendance registers
    • Half-yearly return acknowledgment

    These records help during ESIC inspections or audits.

    Important Due Dates

    • April–September Return: Due by November 11
    • October–March Return: Due by May 11

    Late filing may attract penalties or compliance notices.

    Common Errors to Avoid

    • Mismatch in wages vs. challan
    • Missing new joiners or exits
    • Incorrect IP numbers
    • Not updating wages after increments
    • Missing challan details
    • Filing after due date

    Saving Mantra Support

    Saving Mantra offers comprehensive ESI compliance services:

    • Employee onboarding and IP generation
    • Monthly ESIC challan preparation
    • Six-monthly return filing
    • Wage verification and data reconciliation
    • Support during ESIC inquiries or audits

    Disclaimer

    This blog provides general information on the ESI six-monthly filing process. ESIC rules, contribution rates, due dates, and documentation requirements may change based on government notifications and employer category. This article should not be considered legal or statutory advice. For case-specific guidance, consult ESIC, a compliance professional, or Saving Mantra for tailored assistance.

  • Step-by-Step Process for Filing ESI Payment

    Introduction

    Every employer registered under the Employees’ State Insurance Act, 1948 must file and deposit monthly ESI contributions for all eligible employees. Timely ESI payment ensures medical benefits, insurance protection, and statutory compliance. This guide explains the entire ESI payment workflow in simple, structured steps.

    Step-by-Step Process

    Step 1: Collect Monthly Employee Payroll Data

    Start by preparing accurate employee records:

    • Gross salary
    • Attendance & leaves
    • Newly joined employees
    • Employees who exited during the month
    • ESIC-insured employees’ IP numbers

    Payroll accuracy ensures correct calculation of ESI contributions.

    Step 2: Verify Eligibility for ESI

    Employees earning ₹21,000 or below (₹25,000 for persons with disabilities) per month are covered under ESIC.
    Confirm eligibility for each employee before calculation.

    Step 3: Calculate Monthly ESI Contributions

    As per ESIC norms:

    • Employee Contribution: 0.75% of wages
    • Employer Contribution: 3.25% of wages
    • Total: 4% of employee’s monthly wage

    Wage includes:
    Basic + DA + HRA + Incentives + Allowances (excluding washing allowance & gratuity).

    Step 4: Login to ESIC Employer Portal

    Visit: https://www.esic.in
    Login using:

    • Employer Code
    • Username
    • Password
    • Captcha verification

    Step 5: Navigate to Monthly Contribution Section

    Inside the portal:

    1. Go to “Monthly Contribution”
    2. Select contribution period
    3. Review pre-populated employee list
    4. Add new joiners
    5. Mark exits for employees who left

    Ensure every employee’s data is updated.

    Step 6: Enter Employee Wages

    For each employee:

    • Enter total wages for the month
    • System automatically calculates employee & employer contributions
    • Ensure no discrepancy in wage calculation

    Step 7: Verify Contribution Summary

    Before generating the challan, review the summary:

    • Employee count
    • Total wages
    • Contribution amounts
    • Employee and employer shares

    Approve the summary if all details are correct.

    Step 8: Generate Challan

    After confirmation:

    • Generate the Monthly ESI Challan
    • A unique challan number is created
    • Download the challan copy for payment reference

    Step 9: Make Online ESI Payment

    You can pay using:

    • Net banking
    • Debit card
    • NEFT/RTGS (depending on bank options)

    Payment must be made before the due date to avoid penalties and interest.

    Step 10: Save Acknoledgement & Payment Receipt

    After payment:

    • Download payment confirmation
    • Save challan, receipt, and wage sheet
    • Maintain records for audits and compliance

    Due Date for ESI Filing & Payment

    • On or before the 15th of every month

    Late payment attracts:

    • Interest @ 12% p.a.
    • Penalties under ESIC rules

    Common Mistakes to Avoid

    • Not updating newly joined employees
    • Incorrect wage entries
    • Missing employee exits
    • Late payment of challan
    • Not matching wages with payroll records

    Saving Mantra Support

    Saving Mantra offers full ESI compliance support:

    • Employee onboarding for ESIC
    • Payroll & contribution calculation
    • Monthly filing & challan generation
    • Compliance audit support
    • Integration with HRMS & payroll workflows

    Disclaimer

    This article provides general information on the ESI payment filing process in India. Contribution rates, coverage limits, rules, and portal procedures may change with government notifications. This blog is not legal, payroll, or statutory advice. For case-specific assistance, consult ESIC, a compliance professional, or a qualified payroll advisor. Saving Mantra can support with customized ESI compliance services for your organization.

  • Step-by-Step Process for PF Monthly Filing (EPF Filing)

    Introduction

    Employers covered under the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952 must file monthly PF returns and deposit EPF contributions before the due date. This ensures employees’ provident fund accounts remain active and compliant.

    The following steps outline the complete PF monthly filing process.

    Step 1: Collect Monthly Employee Payroll Data

    Prepare monthly payroll data containing:

    • Employee-wise gross salary
    • Basic + DA
    • PF wages
    • Attendance & leave data
    • New joiners and exits
    • UAN (Universal Account Number) of each employee

    Accurate payroll data is the foundation for correct EPF calculation.

    Step 2: Compute PF Contributions

    Calculate contributions as per EPF rules:

    • Employee Contribution: 12% of PF wages
    • Employer Contribution: 12% (split into 8.33% to EPS and 3.67% to EPF)
    • EDLI Contribution: 0.5%
    • EPF Admin Charges: 0.5%

    Ensure the PF wage ceiling of ₹15,000 is applied, where applicable.

    Step 3: Login to EPFO Employer Portal (Unified Portal)

    Visit: https://unifiedportal-emp.epfindia.gov.in
    Login using:

    • Establishment ID
    • Username
    • Password
    • Captcha

    Step 4: Prepare ECR File (Electronic Challan-cum-Return)

    Inside the portal:

    1. Go to ECR Upload section
    2. Download the latest ECR Excel/CSV template if required
    3. Enter:
      • UAN
      • Member name
      • PF wages
      • Contribution amounts
    4. Save and convert the file to .txt format as required by EPFO

    Step 5: Upload ECR File

    Upload the prepared ECR .txt file:

    • Portal validates structure and values
    • Errors must be corrected and file re-uploaded
    • If successful → ECR summary is generated

    Step 6: Verify ECR Summary

    Check the system-calculated data:

    • Total employee count
    • PF wages
    • Contribution amounts
    • Employer & employee share

    Approve the summary if correct.

    Step 7: Generate TRRN (Temporary Return Reference Number)

    After verifying the ECR:

    • System generates TRRN
    • TRRN is essential for making payment and tracking status

    Step 8: Make Online PF Payment

    Payment can be made:

    • Via EPFO portal using payment gateway (Net Banking)
    • Through SBI multi-option payment system
    • Through direct payment integration for authorised banks

    The challan shows the breakup of:

    • EPF
    • EPS
    • EDLI
    • Admin Charges

    Pay before the due date to avoid penalties.

    Step 9: Download Challan & Payment Receipt

    After payment is successful:

    • Download the Acknowledgement
    • Download the Paid Challan
    • Save them for audit and employer records

    Step 10: File Monthly Return Automatically

    Once payment is made:

    • The monthly PF return is automatically filed
    • ECR status shows “Payment Received”
    • Employee PF passbooks get updated within a few days

    Step 11: Update Employee Records

    Post filing, update:

    • Payroll records
    • Employee PF credits
    • Newly joined employee UAN activation
    • Exit employees marking

    Due Date for PF Monthly Filing

    • PF Payment & Filing: On or before the 15th of every month
      (Delay attracts interest @12% p.a. + penalty up to ₹25 per day)

    Common Mistakes to Avoid

    • Wrong UAN entry
    • Not updating new joiners/exits
    • Incorrect PF wage calculation
    • Missing admin charges
    • Late PF deposit
    • Incorrect challan values

  • Step-by-step: How to File One Person Company (OPC)

    Introduction (simple)

    A One Person Company (OPC) lets a single entrepreneur run a company with limited liability while appointing a nominee to keep the business running if something happens to the owner. This guide walks you through the entire OPC registration process in plain language. CorpZo+1

    Quick facts you should know first

    • OPC needs one member (the owner) and one nominee (who takes over if needed). The nominee must be an Indian resident and cannot be nominee of another OPC. CorpZo
    • Registration is done online via SPICe+ (the MCA incorporation web form that handles name reservation, DIN allocation and company incorporation). TaxGuru
    • You will need a Digital Signature Certificate (DSC) and a Director Identification Number (DIN) for the proposed director; these can be applied as part of the SPICe+ flow. RegisterKaro+1

    Step-by-step process (simple language)

    Step 1 — Check basic eligibility

    • The owner must be an Indian resident (stayed in India for at least 182 days in the previous calendar year).
    • The nominee must also be an Indian resident and cannot be nominee for another OPC. CorpZo

    Step 2 — Get your Digital Signature (DSC) & ID proofs ready

    • Obtain a Class 3 DSC for the proposed director (required to sign incorporation forms).
    • Collect ID and address proofs (PAN, Aadhaar, passport, utility bills) for the director and nominee. RegisterKaro+1

    Step 3 — Decide the company name (pick 2–3 options)

    • Use Part A of SPICe+ to reserve the name. Pick 2–3 names in priority order so you don’t lose time if the first is taken. TaxGuru

    Step 4 — Prepare documents for registered office

    • Proof of registered office (ownership or rent agreement), recent utility bill, and a simple NOC from the property owner (if rented). These prove your office address. legaldev.in+1

    Step 5 — Draft MOA / AOA & fill SPICe+ Part B

    • In SPICe+ Part B you will submit incorporation details, subscribers’ particulars and attach the MOA (Memorandum) and AOA (Articles) — SPICe+ provides standard templates you can use. The form also allows DIN allocation if needed. TaxGuru

    Step 6 — File nominee consent (Form INC-3) and director consent (DIR-2)

    • The nominee must sign Form INC-3 to accept nomination. Director’s consent (DIR-2) and identity documents are required for DIN/appointment. Compliance Calendar LLP+1

    Step 7 — Upload, sign with DSC and submit SPICe+

    • Upload all required scanned documents, sign the form electronically using the DSC and submit. SPICe+ also allows simultaneous application for PAN and TAN. TaxGuru

    Step 8 — Pay government fees & wait for incorporation

    • Pay the prescribed MCA filing fees and stamp duty (stamp duty varies by state). After verification, MCA issues the Incorporation Certificate (COI) and PAN/TAN allotment (if applied). legaldev.in+1

    Documents checklist (simple)

    • Identity proof (PAN, Aadhaar) and passport-size photo of the owner (director).
    • Identity proof and address proof of the nominee.
    • Proof of registered office (ownership deed or rent agreement + NOC).
    • Utility bill / bank statement (not older than 2 months) for address proof.
    • DSC for the proposed director and signed INC-3 / DIR-2 forms.
    • Proposed MOA & AOA (SPICe+ standard clauses are ok). legaldev.in+1

    Fees & time (what to expect)

    • Total government fees depend on authorised capital and state stamp duty — for small authorised capital the government filing fee is modest; professional charges and DSC/DIN costs are additional. Expect end-to-end registration to take about 7–15 working days if documents are in order. (Fees and timelines vary; confirm at submission time.) legaldev.in+1

    Common pitfalls — avoid these

    • Wrong or missing nominee consent (INC-3) — this delays approval. Compliance Calendar LLP
    • Poor or mismatched address proof for the registered office (attach clear NOC and recent utility bill). legaldev.in
    • Expired or incorrect DSC — renew early to prevent last-minute failures. RegisterKaro

    Practical Saving Mantra tips

    • Keep soft (PDF) and hard copies of all proofs — banks, GST and future compliance ask for them.
    • If you’re new to company law, get a CA/CS to review your SPICe+ draft once — it prevents rejections and rework.
    • Use clear, matching name formats (exact spelling with spaces) across PAN, Aadhaar and SPICe+ to avoid mismatches. TaxGuru

    After incorporation — quick next steps

    1. Receive your Incorporation Certificate and PAN/TAN (if applied).
    2. Open a current bank account in the OPC’s name.
    3. Apply for GST (if turnover threshold or business type requires).
    4. Maintain statutory books and comply with annual filings (e.g., AOC-4, MGT-7 where applicable). RegisterKaro

    Disclaimer

    This guide is for general information only. Rules, forms and fees for OPC registration are governed by the Ministry of Corporate Affairs and can change. Always check the live MCA portal (mca.gov.in) and the relevant Companies Act provisions, or consult a qualified Company Secretary / Chartered Accountant before you apply. Saving Mantra is not responsible for decisions made using this guide.

  • Step-by-step process for Filing PF Payment (EPF contribution) — Simple Guide

    This short guide shows employers how to file monthly PF (EPF) returns and make PF payments using the EPFO unified portal.

    Before you start — what you need

    • Employer login (establishment code) for EPFO unified employer portal. EPFO
    • Employee UANs, wages for the month, and PF contribution amounts (employer + employee + admin/EDLI if applicable).
    • Bank details for online payment (internet banking/authorized bank).
    • Payroll system that can produce ECR (Electronic Challan-cum-Return) file or you can use the portal’s input screens. EPFO

    Step 1 — Prepare the monthly wage & contribution details

    1. Finalise each employee’s wage, PFable salary, and the PF deduction for the month.
    2. Compute employer share, employee share, and any admin charges or EDLI amounts.
    3. Make sure UANs are correct and active.

    Step 2 — Log in to EPFO Unified Employer Portal

    Go to the EPFO unified employer portal and log in with your employer credentials (https://unifiedportal-emp.epfindia.gov.in). EPFO

    Step 3 — Upload or enter ECR (Electronic Challan-cum-Return)

    1. Navigate to Payment → ECR/Return Upload (or the equivalent menu).
    2. Select the wage month and disbursal date.
    3. Upload the ECR file from your payroll software or enter employee-wise data using the portal form. The portal will show the summary of dues. EPFO

    Step 4 — Generate the challan and get TRRN

    1. After verifying the ECR summary, prepare the challan on the portal.
    2. Finalize the challan — the portal generates a TRRN (Temporary Return Reference Number). Note the TRRN; you will use it for payment tracking. EPFO+1

    Step 5 — Make the payment online (Net banking / bank gateway)

    1. From the portal, choose Pay against the TRRN.
    2. Select an authorized bank (e.g., SBI or other banks available) and you will be redirected to the bank’s payment gateway or internet banking page. Complete the payment using net-banking or other supported channels. State Bank of India+1
    3. After successful payment you will get a payment acknowledgement — save it.

    Step 6 — Verify payment & submit acknowledgement on EPFO portal

    1. Return to the EPFO portal and verify the payment status for the TRRN.
    2. Once payment is confirmed, the ECR is accepted and PF contributions are posted against the establishment and employees. Keep copies of the final challan and acknowledgement for records. EPFO+1

    Step 7 — Maintain records & meet timelines

    • EPF ECR + payment is normally due every month — employers commonly file by the 15th of the following month (confirm current due date from EPFO). File and pay on time to avoid interest/penalties. EPFO
    • Keep soft and hard copies of: ECR, TRRN, bank payment receipt, and portal acknowledgements.

    Quick checklist

    • Employee UANs verified
    • Monthly wages & PFable salary finalised
    • ECR file prepared/uploaded or data entered on portal
    • TRRN generated and payment made via an authorised bank
    • Portal payment verified and acknowledgement saved

    Common issues & tips

    • If a TRRN shows pending, check with your bank/portal for payment confirmation. EPFO
    • Use the portal’s help files for the correct ECR format; the EPFO provides a process flow and sample ECR formats. EPFO
    • Keep employee UANs and bank details updated to avoid reconciliation problems.

    ⚠ Disclaimer

    This guide gives general steps for filing PF payments via the EPFO unified portal. EPFO procedures, portal screens, payment banks, and timelines may change. Always check the EPFO website for the latest instructions or consult your payroll/compliance advisor before filing.

  • Step-by-step process for filing Director KYC (DIR-3 KYC)

    This is a simple, clear guide you can paste into WordPress. Follow these steps to complete Director KYC on the MCA portal.

    Who must file?

    All directors with an active DIN (Director Identification Number) are required to file DIR-3 KYC when due. Missing the filing can lead to DIN deactivation and other compliance issues. Ebizfiling

    Documents & information you need

    • DIN number
    • Scanned passport-size photograph (if required)
    • Proof of identity & address (Aadhaar / PAN / Passport) — self-attested scans (if e-form used)
    • Personal mobile number & email (for OTP verification)
    • Digital Signature Certificate (DSC) only if you use the downloadable e-form method (DIR-3 KYC). The web form (DIR-3 KYC-WEB) uses OTP verification and normally does not require DSC. #BeTheFirst+1

    Basic timelines (typical)

    • Normal due date: 30 September for DINs allotted up to 31 March of the previous financial year (check current MCA circulars each year). tradeviser.in
    • Note: MCA has issued deadline extensions in recent years — always confirm the live deadline on MCA before filing. (Example: MCA extended DIR-3 KYC deadline in 2025.) TaxGuru

    Quick filing steps — Web form (easy / recommended for most directors)

    1. Go to the MCA portal (mca.gov.in) and log in to your account. #BeTheFirst
    2. Navigate to MCA Services → Company e-filing → DIN Related Filings → DIR-3 KYC (WEB). #BeTheFirst
    3. Enter your DIN, personal mobile number and personal email. Click Send OTP and verify both OTPs. #BeTheFirst
    4. Review the pre-filled personal details shown by MCA. (If details are incorrect you may need to file the full DIR-3 KYC e-form to update them.) #BeTheFirst
    5. Accept the declaration and submit. Download/retain the acknowledgement for your records.

    Quick filing steps — Downloadable e-form (DIR-3 KYC) with DSC

    1. Download the latest DIR-3 KYC form from MCA (Company e-filing → Forms). StartupFlora
    2. Fill details in Adobe Reader, attach scanned documents as required (photo, ID, address proof). StartupFlora
    3. Sign the form using your DSC (if required). Validate the form and upload it on MCA portal. StartupFlora
    4. Verify via OTP (if prompted) and submit. Save the acknowledgement.

    After submission

    • Keep the acknowledgement and screenshots showing successful submission. These form part of your compliance records. RegisterKaro

    Consequence of non-filing

    If DIR-3 KYC is not filed by the due date, MCA may deactivate the DIN (status: “Deactivated due to non-filing of DIR-3 KYC”). Reactivation usually requires filing the form and paying the prescribed fee/penalty. Stay current to avoid disruption. Ebizfiling+1

    Helpful tips

    • Use the WEB form if you only need to verify contact details — it’s faster (OTP-based) and doesn’t need DSC. #BeTheFirst
    • If your details on MCA are incorrect and need amendment, you may need to file the full e-form (with documents and DSC). #BeTheFirst
    • File before the announced deadline — watch MCA circulars for any extensions. TaxGuru

    ⚠ Disclaimer

    This post gives general guidance on filing Director KYC (DIR-3 KYC / DIR-3 KYC-WEB) on the MCA portal. Filing rules, fees, and deadlines may change — always check the MCA website or consult your company secretary / compliance adviser before filing. The citations below link to recent MCA-related updates and practical filing guides.

  • Step-by-step: How to File MGT-7 (Annual Return) & AOC-4 (Financial Statements)

    Quick intro

    Every company in India must file its annual return (MGT-7) and financial statements (AOC-4) with the Ministry of Corporate Affairs (MCA) after the Annual General Meeting (AGM). MGT-7 shows company, director and shareholding details; AOC-4 submits the audited financial statements and related reports. Always file both on time to avoid penalties. Setindiabiz+1

    At-a-glance deadlines (what to remember)

    • AOC-4 (financial statements): normally within 30 days of the AGM. ICSI
    • MGT-7 (annual return): normally within 60 days of the AGM. Setindiabiz

    Note: MCA sometimes issues one-time extensions to these dates (for example, extensions were announced for FY 2024–25). Always check MCA updates for any extension before filing. Klea Legal+1

    Who must file

    • All companies registered in India must file AOC-4 and MGT-7 unless a specific exemption applies (e.g., certain small cases or struck-off companies). Check the MCA applicability notes for special categories. ICSI+1

    What you need before you start (documents & pre-checks)

    Prepare these items early — they will make filing fast and error-free:

    • Company CIN and registered office details.
    • Board-adopted financial statements and audit report (signed).
    • Board’s report and (if applicable) consolidated financial statements.
    • Details of directors / KMPs and shareholding pattern (for MGT-7).
    • DSC (digital signature) of the authorised director/CS for signing forms.
    • Company PAN, bank details, and accountants’ contact details.
    • If AOC-4 XBRL is applicable: XBRL-tagged financials and required PDF attachments (signed financials, auditor’s report, directors’ report). cleartax+1

    Step-by-step process — AOC-4 (financial statements)

    1. Adopt financial statements in AGM
      Hold your AGM and get the financial statements and auditor’s report formally adopted by shareholders.
    2. Finalize attachments
      Collect signed financial statements, signed auditors’ report, board’s report and any schedules. If your company must file AOC-4 XBRL, prepare XBRL files plus the signed PDF copies required by MCA. CAIRR+1
    3. Login to MCA portal
      Sign in at mca.gov.in using the company/authorized user account.
    4. Open AOC-4 (choose XBRL or Non-XBRL as applicable)
      Select the correct AOC-4 variant based on company size/type.
    5. Fill required data & upload files
      Enter basic details, upload XBRL instance (if applicable) and PDF attachments (signed financials, auditor’s report, board’s report).
    6. Sign with DSC and submit
      Sign using authorised signatory’s DSC, pay the filing fees and submit.
    7. Download acknowledgement
      Save SRN/acknowledgement and copies of uploaded documents for your records.

    Step-by-step process — MGT-7 (annual return)

    1. Prepare annual return data
      Collate director details, shareholding pattern (if applicable), changes during the year, details of debt/loans, and particulars about meetings and disclosures.
    2. Complete any mandatory disclosures
      Newer versions of MGT-7 may ask for employee counts, POSH compliance disclosures, and other statutory items — ensure your data is ready.
    3. Login to MCA portal and open MGT-7
      Use the same company account on mca.gov.in.
    4. Fill the form carefully
      Enter the annual return data exactly (mismatches with MCA records cause rejects).
    5. Attach required annexures
      Attach signed statements or schedules if the form requires (MGT-7 is usually data-centric but may require annexures).
    6. Sign with DSC and submit
      Sign by authorised signatory’s DSC and pay fees. Download the acknowledgement/SRN.

    Common rejection causes — avoid these

    • Data mismatch (director names, DINs, company name, or CIN) with MCA master data.
    • Wrong financial year or incorrect AGM date selected.
    • Missing or incorrect attachments (signed financials, auditor’s report).
    • Expired/absent DSC or failure to sign after SRN generation.
    • Uploading incorrect XBRL instance or invalid XBRL tags (for AOC-4 XBRL). TaxGuru+1

    Penalties & late filing (short)

    • Late filing attracts daily penalties and additional ROC fees. Penalty amounts are governed by the Companies Act and MCA — they increase with delay. MCA sometimes waives or extends deadlines (check official circulars). File promptly to avoid growing fines. Klea Legal+1

    Quick checklists (copy & use)

    AOC-4 checklist

    • Board-adopted audited financial statements (signed)
    • Auditor’s report (signed)
    • Board’s report (signed)
    • Certificate of adoption (AGM minutes)
    • XBRL instance + PDF attachments (if applicable)
    • DSC of authorised signatory
    • MCA login & payment method ready

    MGT-7 checklist

    • Director/KMP details & DINs verified
    • Shareholding pattern (if any)
    • Details of meetings, resolutions & changes during year
    • Statutory disclosures (POSH, employee counts if asked)
    • DSC of authorised signatory
    • MCA login & payment method ready

    Practical Saving Mantra tips

    • Start early: Begin compiling documents as soon as AGM date is fixed.
    • Cross-check MCA master data: Ensure DINs, addresses and CIN match MCA records before filling.
    • Use a reliable CA/CS for first few filings if you’re new — it avoids rejections.
    • Keep DSCs renewed well before filing windows.
    • If your company must file XBRL, test your XBRL files early to avoid format errors.
    • Watch MCA notifications — extensions or relaxations are sometimes issued close to due dates. Klea Legal+1

    Final note on extensions

    MCA has the power to announce one-time extensions or waive additional fees for specific years (for example, recent extensions for FY 2024–25 were communicated). Always check the MCA website or circulars before filing to see if a relief window is active. Klea Legal+1

    Disclaimer

    This guide is for general information only. Filing procedures, due dates, XBRL applicability and fee/penalty rules are set by the Ministry of Corporate Affairs and can change. Always verify the latest requirements on the official MCA portal (mca.gov.in) or consult a qualified Company Secretary / Chartered Accountant before filing. Saving Mantra is not responsible for actions taken based on this guide.

  • Step-by-step: How to file Form INC-22A (ACTIVE)

    INTRO

    Form INC-22A (ACTIVE) — also called the ACTIVE form — is the MCA’s company KYC / registered-office verification form that companies must complete so their status on the MCA portal remains “ACTIVE-Compliant.” cleartax+1

    Who must file (summary)

    • Companies incorporated on or before 31 Dec 2017 were originally required to file INC-22A. Some categories are exempt (struck-off companies, companies ordered to be struck off, etc.). Check current MCA rules for exact applicability. ICSI+1

    Note: MCA has updated INC-22A into a web-based version (effective July 14, 2025) — so the filing experience and data validation have changed from the old PDF/e-form flow. Always use the live MCA web form. https://www.taxmann.com+1

    Key consequences if you don’t file

    • Non-filing can mark the company as “ACTIVE — non-compliant” on MCA. This can block filing of other MCA forms and invite actions including penalties and potential strike-off if not corrected. A late compliance fee / penalty (commonly shown as ₹10,000 in past MCA notices) may be applicable to regain “ACTIVE-Compliant” status. Ebizfiling+1

    What you need before you start

    1. Company CIN and registered office address.
    2. DSC (Digital Signature Certificate) for the director / authorised signatory (INC-22A requires DSC). Legal Dalal
    3. Official company email and mobile (OTP verification may be used). Legal Dalal
    4. Clear photographs of the registered office (outside board with address and inside office with an officer present). Legal Dalal
    5. Utility bills / rent agreement / property papers or other proof of office address (as required).
    6. GPS coordinates (latitude/longitude) for the registered office location (web form may request). Legal Dalal

    Step-by-step filing process (simple language)

    Step 1 — Gather documents & photos

    Collect: company PAN/CIN, current address proof (electricity/telephone/municipal tax bill or rent agreement), recent utility bill, clear outside photo (showing name board with full address), inside photo (showing a director / authorised person present). Have DSC ready. Legal Dalal+1

    Step 2 — Login to MCA portal

    Visit mca.gov.in, sign in with your company account. Since 2025 the INC-22A is a web form — open the INC-22A / ACTIVE link under company filings. Use the company’s registered email and DSC when prompted. https://www.taxmann.com+1

    Step 3 — Fill basic company details

    The form will auto-populate some fields (CIN, company name). Enter/update registered office details, principal place of business, and confirm director / KMP details as requested. Keep earlier filings (INC-22, RUN, DIR-12 etc.) handy to cross-check data. SAG Infotech Official Blog+1

    Step 4 — Upload evidence & photos

    Upload the required office photos, address proof scan(s), and any other supporting documents requested. The web form may ask for GPS coordinates — paste those when required. Follow file size/format instructions shown on the form. Legal Dalal

    Step 5 — OTP / Email verification

    The web form commonly uses OTP verification sent to the company email or mobile; enter the OTP to proceed when prompted. Legal Dalal

    Step 6 — Sign with DSC & submit

    Sign the completed form electronically using the authorised director’s DSC and submit. The web form will validate the inputs in real time; correct any validation errors and re-submit. https://www.taxmann.com+1

    Step 7 — Download acknowledgement and keep records

    After successful submission you will get an acknowledgement / SRN. Download and store the acknowledgement and all uploaded documents for your records. If MCA asks for further clarifications, respond promptly. Legal Dalal

    Common rejection reasons — avoid these

    • Poor quality photos (board not visible / address not legible).
    • Address proof not matching the registered office address or name.
    • DSC mismatch or expired DSC.
    • Incorrect or inconsistent data vs earlier filings (INC-22, DIR-12, AOC-4, MGT-7).
    • Missing OTP verification or wrong email/phone records. Legal Dalal+1

    Practical Saving Mantra tips

    • Take clear, dated photos where the company name and full address are visible; include a director in the interior shot. Legal Dalal
    • Cross-check director names and addresses with MCA records before filing to avoid mismatch rejections. SAG Infotech Official Blog
    • Renew DSC well before filing to avoid last-minute failure.
    • If your company has moved office, first ensure the registered office change (INC-22 / other required forms) is done correctly before filing INC-22A. ICSI+1

    Fees, timelines & late filing (what to expect)

    • Historically MCA allowed filing within specific windows and applied a late compliance fee (public guidance commonly mentions ₹10,000 as the late fee applied to get “ACTIVE-Compliant” status in past rounds). Check the current MCA notice for up-to-date fee / penalty rules before filing. Ebizfiling+1

    Short checklist (copy and use)

    • CIN & company PAN available
    • DSC of director / authorised signatory valid
    • Company registered email & phone active
    • Outside office photo with name board & full address
    • Inside office photo with authorised person present
    • Address proof (utility bill / rent agreement / ownership docs)
    • GPS coordinates of office location
    • Previous MCA filings (INC-22, DIR-12, AOC-4, MGT-7) for cross-check

    Sources / further reading (official & expert notes)

    Key references used while preparing this guide: MCA guidance and reputable compliance write-ups explaining INC-22A (ACTIVE) and the 2025 web-form update. Please consult the MCA portal for the live form and exact instructions. Ebizfiling+4cleartax+4https://www.taxmann.com+4

    Disclaimer

    This guide is for general information only. Rules, applicability, filing method and fees for Form INC-22A (ACTIVE) are set by the Ministry of Corporate Affairs and may change. MCA replaced/updated the form to a web-based flow in 2025 — always use the live MCA portal (mca.gov.in) for filing and check the latest notifications before you act. For complex cases, consult a Company Secretary / CA. Saving Mantra is not responsible for actions taken based on this guide.