Compliance glossary

Advance tax

Income tax paid in instalments during the year (15 June, 15 September, 15 December, 15 March) instead of in one amount after the year ends. Related service

AGMAnnual General Meeting

The yearly meeting of a company's shareholders. For a 31 March year end it must be held by 30 September, and it sets the due dates for AOC-4, MGT-7 and ADT-1. Related service

AISAnnual Information Statement

A statement on the income tax portal listing the income, tax and transactions reported against your PAN. Match your return against it before filing. Related service

AOC-4

The form a company files with the Registrar of Companies to submit its financial statements, due within 30 days of the AGM. Related service

ARNApplication Reference Number

The number the GST portal gives you after you submit an application, such as a registration. Use it to track the application status. Related service

Assessment year

The year after the income was earned, in which the return is filed and assessed. For income of FY 2025-26 the assessment year is 2026-27. Related service

DINDirector Identification Number

A unique number every company director needs. It stays active only if the director files DIR-3 KYC each year. Related service

DPIIT recognition

Recognition from the Department for Promotion of Industry and Internal Trade that a business is a startup, which is the entry point to Startup India benefits. Related service

DSCDigital Signature Certificate

An electronic signature used to sign company and LLP forms filed with the Ministry of Corporate Affairs. Related service

Financial year

The 12 months from 1 April to 31 March in which income is earned and accounts are kept. Related service

Form 26AS

A tax credit statement showing TDS, TCS and tax payments against your PAN. It is now part of the wider AIS. Related service

GSTINGST Identification Number

The 15-character number issued to a GST-registered business. It starts with the two-digit state code and contains your PAN. Related service

GSTR-1

The return of outward supplies (your sales). Monthly filers file it by the 11th of the following month. Related service

GSTR-3B

The summary GST return where you declare liability, claim input tax credit and pay tax. Monthly filers file it by the 20th. Related service

GSTR-9

The annual GST return for a financial year, due by 31 December after the year ends. Related service

Input tax credit (ITC)

The GST you paid on business purchases, which you can set off against the GST you collect on sales if conditions are met. Related service

MGT-7

The annual return a company files with the Registrar of Companies, due within 60 days of the AGM. Related service

MOA and AOAMemorandum and Articles of Association

The founding documents of a company: what it may do (MOA) and how it is run (AOA). Related service

PANPermanent Account Number

A 10-character identifier issued by the income tax department. It is needed for tax returns, GST registration and company incorporation. Related service

QRMPQuarterly Return Monthly Payment

A GST scheme for small taxpayers to file returns quarterly while paying tax monthly. Related service

ROCRegistrar of Companies

The government office under the Ministry of Corporate Affairs where companies and LLPs are registered and file annual forms. Related service

TANTax Deduction and Collection Account Number

A 10-character number required by anyone who deducts or collects tax at source. Related service

TDSTax Deducted at Source

Tax a payer deducts from a payment (salary, rent, professional fees) and deposits with the government on the recipient's behalf. Related service

This page is general information, not professional advice. Rules and due dates change by notification; confirm on the official portal or with a qualified CA or CS before you act. Filedge is a technology platform; services are delivered by independent qualified professionals.