Corporate Tax & Regulatory Returns Directorate • 10 Practice Offerings

Direct, Indirect & Payroll Taxation Services

Ensure flawless fiscal compliance with Chartered Accountants and Senior Tax Advocates. Multi-tier ledger reconciliation, on-time GST, corporate income tax, quarterly TDS, and EPFO/ESIC payroll filings across India.

Complete Practice Directory

Corporate Tax, GST & Labour Welfare Suite

Organized into 4 interactive practice areas covering corporate direct taxation, GST return lifecycles, withholding TDS compliance, and monthly payroll social security.

Showing 10 corporate tax and regulatory practices Authority: CBDT, CBIC, EPFO & ESIC Portals
Direct Tax

Income Tax Filing (ITR)

Corporate Form ITR-6, LLP Form ITR-5, Section 44AB tax audit reports, transfer pricing certifications (Form 3CEB), and advance tax computation.

Filing Form ITR-5 / ITR-6 / 3CA-3CD
Audit Deadline Sept 30 / Oct 31 Annually
Direct Tax

12A & 80G Tax Exemption

Section 12AB income tax exemption and Section 80G donor deduction registration on Form 10A/10AB for Trusts, Societies, and Section 8 companies.

Statutory Form Form 10A / Form 10AB
Validity Period 5 Years Regular Approval
GST Lifecycle

GST Monthly & Annual Returns

Monthly GSTR-1 outward supply reporting, GSTR-3B tax payment, automated GSTR-2B Input Tax Credit (ITC) reconciliation, and annual GSTR-9/9C audit returns.

Core Portals GSTR-1, 3B, 9 & 9C
Filing Frequency Monthly & Annual Audits
GST Lifecycle

GST Registration (New GSTIN)

Fast-track 15-digit GSTIN allotment under Form GST REG-01 with Aadhaar biometric authentication, multi-state establishment, and HSN/SAC classification.

Statutory Form Form GST REG-01
Approval Turnaround 3–5 Working Days
GST Lifecycle

Cancellation & Surrender of GST

Statutory closure of GSTIN via Form GST REG-16, stock input tax credit reversal calculation, tax liability settlement, and GSTR-10 Final Return filing.

Statutory Forms GST REG-16 & GSTR-10
Outcome Clean Cancellation Order
Withholding Tax

TDS Quarterly Return Filing

Quarterly Form 24Q (Salary), 26Q (Domestic Contractors/Rent/Professional), 27Q (Non-Resident), TRACES justification reports, and Form 16/16A generation.

Statutory Forms Form 24Q, 26Q, 27Q
Quarterly Deadlines 31st July, Oct, Jan, May
Withholding Tax

Professional Tax (PT) Filing

State-wise Professional Tax Enrollment (PTEC) and Registration (PTRC), employee salary slab deduction computation, and periodic state treasury returns.

Jurisdiction State Commercial Tax Depts
Filing Cadence Monthly Challan & Annual Return
Payroll & Labour

PF (EPFO) Monthly Returns & ECR

Monthly Electronic Challan-cum-Return (ECR) generation, wage ceiling computation (12% employee + 12% employer), Universal Account Number (UAN) generation, and KYC.

Filing Portal EPFO Unified Employer Portal
Due Date 15th of Every Month
Payroll & Labour

ESI Return & Monthly Contributions

Monthly ESIC wage contribution payments (0.75% employee + 3.25% employer for wages under ₹21,000), employee portal registrations, and Form 5 return filings.

Filing Portal ESIC Insurance Portal
Monthly Deadline 15th of Every Month
Payroll & Labour

PF & ESIC Employer Registration

New employer establishment code allotment on the Shram Suvidha portal for entities crossing 20 employees (EPFO) or 10 employees (ESIC), fully mapped to MCA SPICe+.

Portal System Shram Suvidha & Unified Portal
Issuance Time 2–3 Working Days

No matching taxation practices found

We handle complex tax dispute litigation, advance rulings, faceless scrutiny assessments, and international transfer pricing. Contact our Senior Tax Partner directly.

Institutional Rigor

Enterprise Assurance for Corporate Taxation

Why leading Indian corporations, fast-scaling startups, and non-profits rely on Lawful Journey's multi-tier tax audit and compliance protocols.

PILLAR 01

Chartered Accountant & Tax Counsel Oversight

Every computation, deduction schedule, and electronic tax filing is reviewed and certified by seasoned Chartered Accountants and corporate advocates to guarantee complete adherence to CBDT and CBIC circulars.

PILLAR 02

Multi-Tier Ledger & 2B/26AS Reconciliation

Pre-filing automated reconciliation between purchase ledgers, GSTR-2B, Form 26AS, and AIS/TIS data, eliminating mismatch notices under Section 143(1) and input tax credit disallowances under Section 16(4).

PILLAR 03

Zero Late-Fee Statutory Adherence

Proactive internal calendars that trigger filings 5 business days ahead of statutory portal cutoffs, eliminating default late fees under Section 234F (Income Tax), Section 47 (GST), and Section 234E (TDS).

PILLAR 04

Faceless Assessment & Notice Defense

Comprehensive legal drafting for e-assessment notices, Show Cause Notices (SCN), Section 148 reassessment notices, and scrutiny hearings before the National Faceless Assessment Centre (NFAC).

PILLAR 05

Advance Tax & Cash-Flow Optimization

Quarterly profit estimates and advance tax liability forecasting under Section 208/211, shielding corporate treasuries from mandatory penal interest under Sections 234B and 234C.

PILLAR 06

Comprehensive Payroll & Welfare Audits

Full-scope verification of PF wage ceilings, ESI coverage limits, PT state slab rates, and monthly electronic challan generation to ensure complete inspection readiness before labour enforcement authorities.

100%
On-Time Statutory Filing Rate
25,000+
Tax & Labour Returns Filed
₹0 Late Fee
Timely Submission Guarantee
4-Tier
Pre-Filing Data Reconciliation
Execution Protocol

5-Phase Roadmap for Tax Governance

From initial ledger diagnostic to electronic portal settlement and permanent digital docketing, our structured execution protocol guarantees zero defaults.

PHASE 01 Day 1–3

Ledger & Diagnostic Audit

Extracting sales registers, purchase ledgers, payroll wage sheets, and TDS deduction registers for the tax period.

Deliverable: Raw Ledger Diagnostic Summary
PHASE 02 Day 4–7

Portal Data Reconciliation

Cross-verifying books against GSTR-2B, Form 26AS, AIS, and TRACES statements to isolate mismatches and uncredited taxes.

Deliverable: Certified Reconciliation Matrix
PHASE 03 Day 8–10

Computation & CA Review

Finalizing net taxable liability, calculating input tax credit offsets, and preparing draft returns for partner sign-off.

Deliverable: Approved Tax Computation Pack
PHASE 04 Day 11–15

Digital Filing & Challan Payment

Electronic return upload to the respective CBDT, CBIC, or EPFO portal with challan generation and digital signature verification.

Deliverable: Official Portal Acknowledgement
PHASE 05 Continuous

Assessment Docket & Defense

Archiving ITR-V, GSTR receipts, and Form 16 certificates in the enterprise tax vault and managing post-filing notices.

Deliverable: Permanent Regulatory Tax Dossier
Practical Insights

Frequently Asked Questions on Corporate Taxation

Direct guidance from our Chartered Accountants and Tax Attorneys on income tax audits, GST compliance, TDS defaults, and payroll thresholds.

Under Section 44AB of the Income Tax Act 1961, a corporate entity or business must undergo a mandatory tax audit by a practicing Chartered Accountant if its total sales, turnover, or gross receipts exceed ₹1 Crore in the financial year. However, if aggregate cash receipts and cash payments do not exceed 5% of total transactions (digital economy threshold), this tax audit limit is elevated to ₹10 Crores. For professionals, the tax audit threshold is gross receipts exceeding ₹50 Lakhs (or ₹75 Lakhs under presumptive taxation where cash transactions are under 5%). Tax audit reports must be filed by September 30 on Form 3CA/3CB and Form 3CD.
Under Section 16(2)(aa) of the CGST Act, a registered taxpayer can claim Input Tax Credit (ITC) only if the supplier has furnished details of the invoice in their GSTR-1 and such details have been communicated to the recipient on the dynamic GSTR-2B statement. Claiming ITC in excess of GSTR-2B triggers automated scrutiny notices under Rule 88C/88D. Furthermore, under Section 16(4), the statutory deadline for claiming any missed ITC pertaining to a financial year is 30th November following the end of that financial year or the date of furnishing the annual return (GSTR-9), whichever is earlier.
Tax Deducted at Source (TDS) defaults carry severe statutory financial consequences:
1. Failure to deduct: Interest @ 1% per month or part thereof from the date on which tax was deductible to the date of actual deduction.
2. Failure to deposit: Interest @ 1.5% per month from the date of deduction to the date of deposit in the government treasury.
3. Late filing of quarterly return (24Q/26Q): Mandatory late fee of ₹200 per day under Section 234E until the return is filed, capped at the total TDS amount deductible. In addition, assessing officers can levy penalties between ₹10,000 and ₹1,00,000 under Section 271H.
Provident Fund (EPFO): Mandatory for establishments employing 20 or more persons. The statutory contribution is 12% of basic wages + DA by the employee and an equal 12% by the employer (allocated across EPF and EPS), subject to a statutory wage ceiling of ₹15,000 per month (voluntary higher contributions permitted).

Employee State Insurance (ESIC): Mandatory for non-seasonal factories with 10+ employees and commercial establishments with 10 or 20+ employees (depending on state). It applies to all employees earning gross wages up to ₹21,000 per month (₹25,000 for persons with disabilities). The contribution rate is 0.75% by the employee and 3.25% by the employer, deposited monthly by the 15th.
Under the New Corporate Tax Regime (Section 115BAA), domestic companies can opt for a flat concessional base tax rate of 22% (effective rate of 25.17% including 10% surcharge and 4% cess), and are completely exempt from Minimum Alternate Tax (MAT). However, companies choosing this regime must forfeit specific exemptions and deductions (such as Section 10AA for SEZ units, additional depreciation under Section 32, and Section 80JJAA benefits, except under specific rules). Under the Old Regime, corporate tax rates are 25% or 30% plus variable surcharges, and MAT @ 15% applies on book profits.
Under the amended Income Tax provisions, newly formed charitable trusts, societies, and Section 8 non-profits are first granted a Provisional Registration for 3 years via Form 10A without an in-depth operational audit. Once charitable activities commence, the entity must apply for Regular Registration for 5 years on Form 10AB at least 6 months prior to the expiry of the provisional period or within 6 months of commencement of activities, whichever is earlier. Both 12A (tax exemption on entity surplus) and 80G (50% tax deduction for donors) must be re-registered every 5 years on Form 10AB.
Direct Counsel Consultation

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Whether you require multi-state GST audit advisory, corporate ITR filing review, TDS default rectification on TRACES, or Section 12A/80G NGO exemptions, connect directly with our Senior Tax Partner.

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Speak directly with our senior direct & indirect tax practice heads. We provide rapid clarity on ITR-6 filing, GST audit defense, scrutiny notices, and tax exemptions.

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