Complete Compliance Solutions Under One Roof
At R.K. Srivastava & Associates, we offer comprehensive compliance services to help businesses meet all statutory and regulatory requirements. Led by Senior Advocate Ratan Kumar Srivastava with over 39 years of experience, our team ensures timely filings, accurate documentation, and complete peace of mind.
From ROC annual filings to TDS returns, professional tax registration to FSSAI license, we handle all your compliance needs so you can focus on growing your business.
All companies registered under the Companies Act, 2013 must file various returns with the Registrar of Companies (ROC). We help you stay compliant with all MCA requirements.
Annual ROC Filings:
- Form AOC-4: Filing of Financial Statements (Balance Sheet & P&L) - Due by November 29
- Form MGT-7 / MGT-7A: Filing of Annual Return - Due by December 31
- Form DIR-3 KYC: Director KYC filing - Due by September 30
- Form DPT-3: Return of Deposits - Due by June 30
- Form BEN-2: Significant Beneficial Owners - Due by June 30
Event-Based Filings:
- Form INC-22: Change in registered office address
- Form DIR-12: Change in director appointment/resignation
- Form SH-7: Increase in authorized share capital
- Form PAS-3: Allotment of shares
- Form INC-20A: Declaration of commencement of business
⚠️ Penalty for Late ROC Filing
Late filing of AOC-4 and MGT-7 attracts penalty of ₹100 per day per form with no upper limit. For delay in DIR-3 KYC, director status becomes 'Disqualified'.
TDS (Tax Deducted at Source) compliance is mandatory for businesses and individuals making specified payments. We handle all TDS-related compliances.
TDS Returns We File:
- Form 24Q: TDS on salary payments (Quarterly)
- Form 26Q: TDS on payments other than salary (Quarterly)
- Form 27Q: TDS on payments to non-residents (Quarterly)
- Form 26QC: TDS on rent (Within 30 days of payment)
- Form 26QB: TDS on property purchase (Within 30 days of payment)
TDS Compliance Services:
- TDS calculation and deduction guidance
- Timely deposit of TDS with government
- Quarterly TDS return filing
- Form 16 / 16A issuance to deductees
- TDS reconciliation with Form 26AS
- Correction of TDS returns
⚠️ TDS Due Dates & Penalty
Due Dates: Quarterly - 31st July, 31st October, 31st January, 31st May
Penalty: Late fee of ₹200 per day under Section 234E, plus interest at 1.5% per month on late deposit.
Professional Tax is a state-level tax levied on salaried employees and professionals. Registration is mandatory for employers and certain professionals.
Who Needs Professional Tax?
- All employers with salaried employees (even one employee)
- Professionals like doctors, lawyers, CAs, consultants
- Traders and business owners (varies by state)
Our Services:
- Professional Tax Registration (PTEC for business, PTRC for employers)
- Monthly/Quarterly return filing (varies by state)
- Payment of professional tax dues
- Certificate issuance and renewal
📌 Uttar Pradesh Professional Tax Rates
For employees: ₹125-₹1,500 per month based on salary
For professionals/businesses: ₹2,500-₹5,000 per annum
Late filing penalty: ₹300 per month + interest
FSSAI registration or license is mandatory for all food business operators including restaurants, food manufacturers, traders, and food delivery services.
Types of FSSAI License:
- Basic Registration: For businesses with turnover up to ₹12 lakhs
- State License: For turnover between ₹12 lakhs and ₹20 crores
- Central License: For turnover above ₹20 crores or import/export
Our Services:
- FSSAI registration / license application
- Food safety compliance consultation
- License renewal (5 years validity)
- Labeling compliance assistance
- Modification of existing license
Trade license is mandatory for all businesses operating within municipal corporation limits. It ensures that the business complies with local safety and health regulations.
Who Needs Trade License?
- All shops and commercial establishments
- Restaurants and food businesses
- Manufacturing units
- Warehouses and godowns
- Hotels and lodging houses
Our Services:
- Trade license application and registration
- Annual renewal of trade license
- Change of business activity or address
- Duplicate license issuance
Under the Shops and Establishments Act, every commercial establishment must register within 30 days of starting operations.
Coverage:
- Shops, offices, warehouses, godowns
- Hotels, restaurants, eateries
- Amusement parks, theatres, entertainment venues
- Any other commercial establishment
Benefits:
- Legal recognition of business
- Required for opening current bank account
- Essential for other licenses and registrations
- Defines working hours, holidays, and employee rights
Employee State Insurance (ESI) and Employee Provident Fund (EPF) are mandatory social security schemes for businesses with specified employee strength.
ESI Registration:
- Applicable for businesses with 10+ employees earning up to ₹21,000/month
- Employer contribution: 3.25% | Employee contribution: 0.75%
- Monthly return filing and payment
EPF Registration:
- Applicable for businesses with 20+ employees (voluntary for smaller businesses)
- Employer contribution: 12% | Employee contribution: 12%
- Monthly return filing (ECR) and payment
Our Services:
- ESI and EPF registration
- Monthly contribution calculation and payment
- Monthly return filing
- Employee enrollment and de-listing
- Annual return filing
📅 Annual Compliance Calendar
April 30
Form 24Q/26Q (Q4) - TDS return for Jan-Mar
May 31
Form 16/16A - TDS certificates to employees/vendors
June 30
Form DPT-3, BEN-2 - ROC filings
July 31
Form 24Q/26Q (Q1) - TDS return for Apr-Jun
September 30
DIR-3 KYC - Director KYC filing
October 31
Form 24Q/26Q (Q2) - TDS return for Jul-Sep
November 29
Form AOC-4 - Financial statements filing
December 31
Form MGT-7 - Annual return filing
📝 Our Compliance Process
1
Assessment
Understand your business and applicable compliances
2
Registration
Obtain necessary registrations (PT, FSSAI, etc.)
3
Filing
Timely filing of all returns and forms
4
Monitoring
Track deadlines and ensure ongoing compliance
💰 Pricing for Compliance Services
| Service | Fees (₹) | Frequency |
|---|
| AOC-4 Filing (Financial Statements) | ₹3,000 | Annual |
| MGT-7 / MGT-7A Filing (Annual Return) |
₹3,500 |
Annual |
| DIR-3 KYC (Director KYC) |
₹500 per director |
Annual |
| TDS Return Filing (24Q/26Q) - per quarter |
₹1,500 per quarter |
Quarterly |
| Professional Tax Registration (PTEC/PTRC) |
₹1,500 |
One-time |
| Professional Tax Return Filing (per year) |
₹1,500 |
Annual |
| FSSAI Registration (Basic) |
₹1,999 |
5 years validity |
| FSSAI State License |
₹3,999 |
5 years validity |
| Trade License Registration |
₹2,500 |
Annual |
| Shop & Establishment Registration |
₹1,999 |
One-time |
| ESI Registration |
₹2,500 |
One-time |
| EPF Registration |
₹3,000 |
One-time |
| ESI/EPF Monthly Compliance |
₹1,500/month |
Monthly |
| Annual Compliance Retainer Package |
₹25,000 - ₹50,000 |
Annual (All ROC/TDS/PT filings included) |
*GST extra as applicable. Government fees extra where applicable.
❓ Frequently Asked Questions
What is the penalty for late filing of ROC annual returns? ▼
Late filing of AOC-4 and MGT-7 attracts a penalty of ₹100 per day per form with no upper limit. Additionally, directors may be disqualified for persistent default.
What is the due date for TDS return filing? ▼
TDS returns (Form 24Q, 26Q) are due quarterly: Q1 (Apr-Jun) by July 31, Q2 (Jul-Sep) by October 31, Q3 (Oct-Dec) by January 31, Q4 (Jan-Mar) by May 31.
Who needs Professional Tax registration? ▼
All employers with salaried employees (even one employee) must register for Professional Tax as an employer (PTRC). Professionals and business owners may need individual registration (PTEC).
Is FSSAI license mandatory for small food businesses? ▼
Yes, any business dealing with food products - including home bakers, small restaurants, and food stalls - needs FSSAI registration. Basic registration is for turnover up to ₹12 lakhs.
What is the difference between Trade License and Shop & Establishment Registration? ▼
Trade License is issued by municipal corporation and focuses on business safety and health compliance. Shop & Establishment Registration is under state labor laws and regulates working hours, holidays, and employee conditions.
Can a small business opt for annual compliance package? ▼
Yes, we offer annual compliance retainer packages starting from ₹25,000 that cover all ROC filings, TDS returns, Professional Tax, and other statutory compliances for the entire year.