These are annual return forms that companies must file with the Registrar of Companies (ROC) every year, summarizing their financial and operational details.

---

✅ What is Form MGT-7?

• Applicable to: All companies (except OPCs & small companies)
• Purpose: Filing Annual Return as per Section 92 of the Companies Act, 2013
• Includes details like:
  • Registered office, principal business activities
  • Shareholding pattern
  • Board meetings
  • Director/KMP details
  • Debentures & share transfers

---

✅ What is Form MGT-7A?

• Applicable to: Only for One Person Companies (OPCs) and Small Companies
• Introduced: MCA introduced MGT-7A via the Companies (Management and Administration) Amendment Rules, 2021
• Simplified version of MGT-7 with reduced compliance burden

---

📅 Due Date:

• Within 60 days from the date of Annual General Meeting (AGM)
• If AGM not held: within 60 days from the date on which AGM should have been held (i.e., 30th Sept, so due by 28th Nov)

---

📝 Filing Fees (Based on Company’s Share Capital):

Share Capital	Normal Fee (approx.)
Less than ₹1,00,000	₹200
₹1,00,000 to ₹4,99,999	₹300
₹5,00,000 to ₹24,99,999	₹400
₹25,00,000 to ₹99,99,999	₹500
₹1 crore or more	₹600

Late filing attracts additional fee of ₹100 per day.

---

🔑 Key Differences Between MGT-7 and MGT-7A:

Feature	MGT-7	MGT-7A
Applicability	All companies (except OPCs & small companies)	Only OPCs & small companies
Form Complexity	More detailed	Simplified version
Introduced	Original form	From FY 2020-21 onwards

✅ Income Tax Compliance

Due Date	Particulars	Applicable To
07 June 2025	Deposit of TDS/TCS for May 2025	All deductors
15 June 2025	1st instalment of Advance Tax for FY 2025-26	All taxpayers liable for advance tax
15 June 2025	TDS Certificate (Form 16B/16C/16D) for April 2025	Buyers/tenants/deductor under sec 194-IA/IB/M
30 June 2025	Issue of Form 16 (TDS certificate for salary) for FY 2024-25	Employers
30 June 2025	Form 64C – Statement to unit holders by AIF	Category I/II AIF
30 June 2025	Statement of income distributed (Form 64D) by AIF	AIFs

---

✅ GST Compliance

Due Date	Particulars	Applicable To
10 June 2025	GSTR-7 & GSTR-8 for May 2025	TDS/TCS deductors under GST
11 June 2025	GSTR-1 (Monthly) for May 2025	Registered taxpayers (Turnover > ₹5 Cr or opted monthly)
13 June 2025	IFF for May 2025 (Optional)	QRMP scheme (filing GSTR-1 quarterly)
13 June 2025	GSTR-6 for May 2025	Input Service Distributors (ISD)
20 June 2025	GSTR-3B for May 2025	Monthly filers
22/24 June 2025	GSTR-3B for QRMP (May 2025)	Quarterly filers (based on state)
30 June 2025	CMP-08 for Q1 (April–June 2025)	Composition dealers

---

✅ MCA / ROC Compliance

Due Date	Particulars	Applicable To
30 June 2025	DPT-3 – Return of Deposits (FY 2024–25)	All companies (except government companies)
30 June 2025	Form MSME-1 (Half-Yearly return Oct 2024–Mar 2025)	Companies with outstanding dues > 45 days to MSMEs

---

✅ ESI / PF Compliance

Due Date	Particulars	Applicable To
15 June 2025	PF/ESI payment for May 2025	All employers under PF/ESI Act

Section 12A of the Income Tax Act, 1961 is a crucial provision for non-profit entities (like charitable trusts, societies, and NGOs) in India. It provides tax exemption on the income of these organizations, provided they are registered under Section 12A/12AB.

---

🔹 What is Section 12A?

Section 12A lays down conditions and procedural requirements for charitable or religious institutions to be eligible for tax exemptions under Sections 11 and 12 of the Income Tax Act.

Without registration under Section 12A (now 12AB), the income of a charitable or religious organization will be fully taxable.

---

🔹 Registration under Section 12A / 12AB

As per recent amendments:

• Earlier, registrations were done under Section 12A.
• Now, fresh and re-registrations are done under Section 12AB, introduced from April 1, 2021.

---

🔹 Purpose of Registration

1. Tax Exemption on income used for charitable or religious purposes.
2. Eligibility for 80G registration (which allows donors to get tax deductions).
3. Proof of genuine charitable activities for donors and government authorities.

---

🔹 Types of Registrations (as per amended law)

Type	Description
Provisional Registration	Given to newly formed trusts for 3 years (valid for 3 years from the assessment year).
Final Registration	Granted for 5 years after proper verification of activities.
Re-registration	All existing registered trusts had to re-register under Section 12AB by June 30, 2021.

---

🔹 Documents Required for 12A/12AB Registration

• Trust Deed/By-laws
• PAN Card of the organization
• Registration Certificate under other acts (like Societies Act)
• Details of activities since inception
• Financial statements (past 3 years, if applicable)
• List of trustees/board members

---

🔹 How to Apply?

Application is made online using Form 10A or Form 10AB on the Income Tax e-filing portal:

• Form 10A for fresh/provisional registration
• Form 10AB for renewal or conversion from provisional to regular

---

🔹 Time Limit to Apply

• Within 1 month before the commencement of the previous year for which exemption is sought.
• Existing institutions had to migrate to 12AB by June 30, 2021.

---

🔹 Summary

Section	Purpose
12A	Original section for tax exemption registration (now transitioned to 12AB)
12AB	New system of registration for charitable/religious entities