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IMPORTANT DATES : > To add/amend particulars (other than GSTIN) in GSTR-1 of July. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. If incorrect values are auto-populated in Table 3.2 of GSTR-3B, correct the values by making amendments through Form GSTR-1A . : 20/08/2025      > Summary Return cum Payment of Tax for July by Monthly filers. (other than QRMP). Auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders are now non-editable. Returns upto June 2022 cannot be filed now. : 20/08/2025      > Monthly Return by persons outside India providing online information and data base access or retrieval services, for July. Returns upto June 2022 cannot be filed now. : 20/08/2025      > Deposit of GST under QRMP scheme for July . : 25/08/2025      > Return for July by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them. : 28/08/2025      > Deposit of TDS u/s 194-IA on payment made for purchase of property in July. : 30/08/2025      > Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in July. (Else TDS is to be deposited on annual basis by 30 April of next year.) : 30/08/2025      > Deposit of TDS on certain payments made by individual/HUF u/s 194M for July. : 30/08/2025      > Deposit of TDS on Virtual Digital Assets u/s 194S for July. : 30/08/2025      > Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is October 31. : 31/08/2025      > Statement in to be furnished to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is October 31. : 31/08/2025     
 
     
   
 

About Us

S. M. Gupta & Co. is a Firm of Company Secretaries registered with the Institute of Company Secretaries of India.

Year of Establishment of the Firm - 1993

Peer Review Our Firm has been Peer Reviewed and the 2nd renewal Certificate is valid upto 31.03.2025.

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Our Services

Advisory Consulatncy Services

1. Companies Act, 2013
2. SEBI (SAST) Regulations, 2011
3. SEBI (ICDR) Regulations, 2018
4. SEBI (PIT) Regulations, 2015

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Representation Services

1. Appearing before Regional Director, Registrar of Companies and other officers of The Ministry of Corporate Affairs for client
2. Appearing before National Company Law Tribunal at Kolkata and all other benches

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Certification Services

1. Form PAS-3, Form DIR-12, Form DIR-11, Form MBP-1, Form MGT-14, Form CHG-1, Form CHG-4, Form INC-28, Form INC-27
2. Form ADT-1, Form AOC-4, Form MGT-7, Form MGT-15, Form DIR-3 KYC, DIR-3 Web KYC, Form DPT-3, Form MGT-8

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Compliance Services

1. Quarterly Capital Reconciliation Audit under - Regulation 76 of SEBI (Depositories and Participants) Regulations, 2018
2. Quarterly Audit of Investors Grievances
3. Assistance in Quarterly Corporate Governance Report

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