Trusted by 10,000+ Businesses

Mumbai, Maharashtra

Retail Accounting Services in Mumbai

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: July 2026 Verify Credentials →

Cash shortfalls traced to a shift: We trace each store's counted cash to its deposit slip and bank credit, so a shortfall shows against one shift.

True margin after card costs: You keep revenue gross and see the card and UPI merchant discount as a cost you can read per store.

Shrinkage you can act on: We hold stock per location, so a gap between the count and the ledger points at one outlet, category and month.

Supplier claims fully collected: We match every scheme, rebate and margin-support claim to the supplier credit note, so cost of goods falls where it should.

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on real Google reviews

Get Free Consultation

Talk to a CA/CS expert today

Full Name

Phone Number

City

Service Needed

Our team will get back to you shortly. No spam.

Real Stories from Real People

Verified Google reviews from founders and businesses Patron works with across India.

Join 3,000+ Founders and Businesses on Patron

Rated 4.9 on Google - trusted for startup accounting since 2019.

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Overview What Is It Who Needs It Services Process Documents Challenges Fees Calendar Benefits Why Patron Comparison FAQs

What Retail Accounting Costs and Covers for Mumbai Businesses

📌 TL;DR - Retail Accounting Services at a Glance

Retail accounting services in Mumbai tie POS takings back to the ledger daily so shrinkage is caught early, not at audit. The reconciliation closes ahead of Maharashtra's monthly GST compliance deadline on the 22nd. Patron delivers store-wise profit and loss, stock variance and B2C return preparation for chains on Linking Road and inside Phoenix Palladium. Typically chosen by multi-store retailers across the Mumbai Metropolitan Region.

Where stores trade past midnight on the last day of the month, the cut-off decides the period: the sales register is frozen at a stated hour and anything after it belongs to the next one. Chains buying through licensed commission agents at the Vashi APMC complex wait on those settlements as well, because purchase cost only reaches the ledger once an agent's account is matched to goods received. Matching takings to the stock ledger explains the sequence.

By the time a second store opens, the work has already changed character. A single outlet needs posting and a monthly filing; a chain needs consolidation, inter-store transfer records and one stock policy holding across locations, and retail accounting in Mumbai is scoped from that count. Due dates are taken from Maharashtra's tax department site. Franchise royalty reviews sit outside the retainer.

What Do Retail Accounting Services Mean for Mumbai Businesses?

Each individual store, not the company that owns it, is the unit this service is built around. Retail accounting services in Mumbai keep each outlet on its own footing first: its daily takings, its stock on hand, its counter margin. Only once a store stands on its own do the outlets consolidate into a group view. A chain reporting at company level alone can hide a shop quietly losing money inside a healthy total.

Built around that unit, the work reconciles the till to the ledger every day and provisions stock loss as it is expected rather than found at audit. It also carries the contracts a store runs on, so a lease is stamped and recorded rather than merely paid. Retail accounting services in Mumbai then roll those store-level records into consolidated margin and stock movement, giving an operator numbers that survive scrutiny from a landlord or a lender.

Key Terms for Retail Accounting:

Maharashtra Stamp Act ProvisionsState duty rules that decide how a shop lease must be stamped.
Point-of-Sale (POS) Day-End AuditDaily reconciliation of till totals to the cash and card actually received.
Inventory Shrinkage ProvisionA booked allowance for stock expected to be lost before it sells.
Retail Inventory MethodA way to value stock using selling price less the standard margin.

What Are Retail Accounting Services. Retail accounting keeps to a simple rule: the till, the stock record and the in Mumbai

Who Needs Retail Accounting Services in Mumbai: From BKC to Growing SMEs

Every retailer whose daily takings pass through a till before reaching the ledger needs this. As a second counter opens along the city's high streets, retail accounting services in Mumbai keep card, UPI and cash settlements tied back to each shop.

Apparel and footwear chains where each outlet carries its own stock and shrinkage eats the margin.
Supermarkets and grocery stores ringing high daily volumes across several tills into one deposit.
Chemist shops writing off expired batches that never reach the margin working.
Electronics and appliance dealers chasing supplier scheme and rebate claims that go uncollected.
Franchise outlets paying royalty on reported sales while pooling takings into one bank account.
Fashion stores running loyalty points and gift vouchers that build an unrecorded liability.
Standalone shops around Crawford Market moving off a paper cashbook onto POS billing for the first time.
Chains with counter staff across outlets where Maharashtra professional tax is deducted each month.

The software and platforms we work with

Retail Accounting Services Included for Mumbai Businesses

Service	What We Do
Multi-store stock and shrinkage	Stock across every outlet reconciled and shrinkage provided for retailers around Bandra Kurla Complex, forming the core of retail accounting services in mumbai Monthly
POS day-end to ledger posting	Till Z-reports and payment-mode breakups posted daily and reconciled to the ledger so each store balances at period close Monthly
Retail accounting and reporting	Retail accounting in mumbai delivered with monthly management accounts showing sales, gross margin and cash position per store Monthly
Card settlement and margin analysis	Acquirer MDR settlements reconciled to takings so card costs are booked and the true margin per outlet is clear Monthly
Supplier claims and voucher liability	Supplier rebate and scheme claims logged and gift voucher balances carried as a liability until customers redeem them Quarterly
GST workings and store payroll	GST return workings prepared per store and payroll with incentive accruals processed, complementing Retail Accounting Services in India Monthly

Our Process

How Retail Accounting Services Work in Mumbai — Step by Step

How Patron delivers retail accounting for Mumbai businesses, step by step.

Step 1

Till report to tender breakup

Each till's daily Z-report is reconciled to the tender split: cash, card, UPI, wallet, voucher and credit sales. The point-of-sale total is the sales figure; the tender lines are only the ways that same sale was settled.

Step 2

Acquirer settlement and discount rate

Card and UPI acquirer statements are matched to the card and UPI tender lines batch by batch. The merchant discount charge is recorded as a cost so revenue stays gross, and chargebacks and unsettled batches are carried as open items.

Step 3

Cash up to deposit trail

Cash counted at close is traced through the cash-up sheet and deposit slip to the bank credit for each store and each day. Shortages and excesses go to their own account instead of being absorbed into sales, and petty cash runs on an imprest.

Step 4

Location stock and shrinkage

Stock is kept per location using goods receipts, inter-store transfer notes and physical counts, with transfers agreed at both ends so nothing sits in transit indefinitely. Write-offs are posted only against an approval, not to force a count to agree.

Step 5

Supplier scheme and rebate claims

Scheme, rebate and margin-support claims are matched to the supplier credit note and to the purchases they relate to. They are treated as a reduction in cost rather than as other income, with the tax treatment of the credit note checked against the underlying supply.

Step 6

Voucher and loyalty liability

Gift vouchers sold are carried as a liability until redeemed, and unredeemed value is released only on a stated policy. Transactions in vouchers themselves are outside the charge, so tax attaches to the underlying goods at redemption, and loyalty points are provided for.

Step 7

Store payroll and incentive accrual

Incentive and commission are computed on each store's achieved sales and accrued in the month those sales fall, so store profitability is not flattered by a later payout. Maharashtra adds profession tax on two counts, deducted from staff and owed by the entity, and a welfare fund contribution falling twice a year.

Documents Required for Retail Accounting Services

Each till's daily summary matters most, with Maharashtra adding profession tax enrolment, payroll registration, and the registered licence for the shop.

Daily sales summary / Z-report per till per store from the POS or billing software
Tender-type / mode-of-payment breakup: cash, card, UPI, wallet, gift voucher, credit sales
Card and UPI acquirer settlement statements (MDR statements)
Cash-up sheets, petty cash book and cash deposit slips per store
Stock records per location: opening stock, GRNs, inter-store transfer notes, physical count sheets and shrinkage/write-off approvals
Purchase invoices, GRNs and supplier credit notes including scheme, rebate and margin-support claims
Bank statements for every store and pooled account
PTEC certificate (Certificate of Enrolment, Profession Tax) issued under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, plus the annual PTEC payment challan
PTRC certificate (Certificate of Registration, Profession Tax) plus the monthly/annual PTRC return and payment challans

Client Portal

How You Work With Patron

Everything happens in one secure login. You can see your active services, the Patron team on your account, and anything still pending. Once you raise a request, it moves through the same clear steps every time, so you always know exactly where your work stands.

Sign in securely

Your books, documents and requests all sit behind one private, password protected login. The team handling your account is shown on screen, so nothing sensitive ever needs to travel over email or WhatsApp.

Service catalogue inside the client portal

Raise your request

Choose the service you need from the menu inside the portal, where the price is shown before you go ahead. Your request is logged the moment you send it, with no phone calls or reminder emails to wait on.

GST registration document checklist in the client portal, with an upload button beside each item

Share what the service asks for

For every service, the portal lists the exact documents it needs, each with its own upload button. The example shown here is the GST registration checklist. When a service needs nothing from you, it simply asks for nothing.

Live request tracker inside the client portal

We review, prepare and file

Once your documents are in, your team checks them, prepares the work and files it for you. A live tracker shows each stage as it happens, from review to processing to done, so you never have to ask where things stand.

Collect your finished work

Every completed return, computation and certificate is placed in your Deliverables area. You can open, print or download any of them as a PDF whenever you need a copy.

Retail Accounting Challenges Specific to Mumbai: BKC Corporate Reporting, SEEPZ SEZ Units and LBT History

Challenge	Impact	How Patron Accounting Solves It
Legacy LBT assessment demands still open from before 2017	An old Local Body Tax notice reopens closed years, so cash is blocked pending reconciliation	Reconcile legacy LBT assessment records to filed returns and support the demand as a prior-period item
Consignment stock in Palladium-type malls counted as sold	Sale-or-return goods recognised as revenue early, so closing stock and margin misstate	Hold mall consignment goods as your stock until the sell-through report, recognising revenue on actual sale
Zaveri Bazaar jewellery held on approval blurs owned stock	Metal issued on memo counts as sale or vanishes from stock, so valuation drifts	Track approval and memo issues on a separate register; our retail accounting for Mumbai stores reconciles gold stock and making charges
SEEPZ gem-and-jewellery export sales billed like domestic counter sales	Zero-rated export turnover mixes with DTA takings, so net-foreign-exchange proof weakens	Separate SEEPZ export invoicing from DTA sales and tie receipts to export realisation evidence
Stepped BKC and Nariman Point leave-and-licence rent expensed as billed	Escalating rent booked as billed overstates early-year profit against the lease term	Straight-line leave-and-licence rent over the term, so BKC store occupancy cost reads evenly

Retail Accounting Fees in Mumbai

Fee Component	Amount
Starter — one retail outlet with a single POS feed	INR 3,499 per month Excl. GST & Government Charges
Growth — more outlets or POS integrations and a wider SKU range	On quote
Managed — multi-outlet retail books with custom stock and margin reporting	On quote

In Mumbai, retail accounting is charged by scope, not by postcode, so one outlet with a single POS feed matches our national INR 3,499 per month. Adding outlets, POS integrations or SKUs lifts it. Maharashtra profession tax registration is a separate government charge billed at actuals. Speak with an accounting specialist on +91 94594 56700.

Fees exclude GST and government charges. Final quote confirmed after a scoping review.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional accounting and compliance charges are scoped to your number of entities, funding stage and monthly transaction volume, and are separate from statutory and government charges. Contact us for a detailed, fixed quote.

Get a free Retail Accounting consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Retail Accounting Compliance Calendar 2026 for Mumbai Businesses

Compliance	Due Date	Applies To
TDS / TCS deposit (Challan ITNS-281)	7th of every month (30 April for March)	Every business that deducts tax at source on salaries, rent, contractor or professional fees
GSTR-1 (outward supplies)	11th of every month for monthly filers	GST-registered Mumbai businesses filing monthly returns
Provident Fund (ECR) and ESI contribution	15th of every month	Employers registered under EPF and ESI
GSTR-3B (summary return and tax payment)	20th monthly for turnover above Rs 5 crore; 22nd quarterly under QRMP for turnover up to Rs 5 crore (Category X)	GST-registered businesses in Mumbai
Professional tax: PTRC monthly return and PTEC	PTRC by the 15th of every month; PTEC annually by 31 March	Employers and companies registered for profession tax in Maharashtra (Mumbai)
Advance tax second instalment (45% cumulative)	15 September 2026	Companies, firms and individuals liable to advance tax
Tax audit report (Form 3CA/3CB-3CD)	30 September 2026	Businesses crossing the Section 44AB turnover threshold
Income-tax return, audit cases	31 October 2026	Companies and audit-liable firms
Annual GST return GSTR-9 and reconciliation GSTR-9C	31 December 2026	GST-registered Mumbai businesses above the annual-return and audit thresholds

A Mumbai retailer's monthly pressure point is the GSTR-3B on the 22nd, built on a clean POS-to-books tie-out. The B2C output tax has to be right before the return goes in. Maharashtra profession tax (PTRC) is also due by the 15th each month. Talk to a Patron CA about retail accounting services in Mumbai on +91 94594 56700; start with our local guide.

Key Benefits

Why Professional Retail Accounting Matters

Cash shortfalls traced to a shift

We trace each store's counted cash to its deposit slip and bank credit, so a shortfall shows against one shift.

Shortages sit in a dated account against the named store
Cash-up sheets, petty cash book and deposit slips reconciled daily
Without it, a steady cash leak hides inside sales

True margin after card costs

You keep revenue gross and see the card and UPI merchant discount as a cost you can read per store.

Merchant discount from card and UPI acquirers posts as a visible cost
Read from MDR settlement statements, per store
Without the split, chargebacks and unsettled batches count as sales

Shrinkage you can act on

We hold stock per location, so a gap between the count and the ledger points at one outlet, category and month.

Physical count sheets checked against the ledger per location
Write-off approvals tie each loss to a shop and month
Without it, missing stock becomes one year-end write-off, nothing recovered

Supplier claims fully collected

We match every scheme, rebate and margin-support claim to the supplier credit note, so cost of goods falls where it should.

Scheme, rebate and margin-support claims matched to their purchases
Evidenced by supplier credit notes and rebate claims
Without tracking, claims lapse and negotiated buying margin is never realised

Voucher liability kept honest

We hold gift vouchers and loyalty points as a liability until redeemed, releasing them only on a written policy.

Gift-voucher and loyalty liability reports track the balance
Released to revenue only on redemption, per policy
Without it, a festive run flatters one quarter, cost lands later

Incentives matched to their sales

We accrue store incentive and commission in the month the sales were achieved, not the month they are paid.

Payroll register per store carries the incentive workings
Accrued to the sales month, not the payment month
Without it, appraisals judge a manager on mistimed payouts

Why Retail Accounting Services Clients in Mumbai Choose Patron Accounting

Five things a founder can check before handing over the books. Each is a claim with the proof behind it.

POS reconciled to the ledger daily

We tie each till's POS totals back to the ledger so stock shrinkage surfaces between counts, not at audit. That daily sales reconciliation discipline comes from our 15+ years of experience.

B2C invoicing, composition thresholds and store-wise GST

We handle B2C invoice series, store-wise GST registration and the composition scheme threshold as routine work, part of the 25,000+ filings we have completed.

POS, ERP and gateways in one chart of accounts

Whether you use Zoho Books, Xero, Tally Prime or Odoo, we work inside it. Your POS, ERP and payment gateway feeds map into a single retail chart of accounts.

Store-wise P&L and stock variance every month

We deliver a store-wise P&L and stock variance report each month, with store-wise GST and Maharashtra profession tax filed on time. This cadence sits within 25,000+ filings completed.

Serving stores from Fort to Nariman Point

Our Mumbai team supports retailers from Fort wholesale lanes to Nariman Point showrooms, on Maharashtra PTRC and PTEC. Behind that stand 15+ years and 3,000+ businesses served at a 4.9 star Google rating.

Figures reflect Patron Accounting LLP engagements since 2019. Scope and turnaround are confirmed in your engagement letter.

Retail Inventory Method vs Cost Method: for Mumbai Businesses

Criterion	Retail Inventory Method	Cost Method
Core idea	Derives closing stock value by applying a cost-to-retail ratio to marked selling prices.	Assigns each item its actual cost under FIFO or weighted average until sold.
Store type suited	Fits multi-outlet BKC chains and department stores turning over large, varied ranges quickly.	Suits single high-value formats such as jewellery and premium electronics counters.
Standards test	AS 2 and Ind AS 2 permit it only when it approximates actual cost closely.	Meets the standard by default since cost is tracked, not estimated.
Multi-store consolidation	Speeds period-end across many Mumbai outlets where counting real cost per SKU is impractical.	Slower to consolidate across outlets, but each store's true margin stays visible.
Assessment defensibility	A stale ratio can misstate stock and profit, inviting queries during scrutiny.	Item-level cost gives a firmer closing-stock figure for tax and audit review.
Decision insight	Category-level margins guide floor space, but single-line profit stays hidden.	Line-level margins expose weak SKUs and support sharper buying.
Verdict	Large multi-outlet Mumbai chains gain speed from the retail inventory method when the cost-to-retail ratio stays current, while premium single-line stores suit the cost method. Retail accounting services in Mumbai follow the standard; see Retail Accounting Services in India.

Mumbai Rules for Retailers — Maharashtra PTRC/PTEC, B2C Invoicing Rules

Counter and floor staff in a Mumbai shop are taxed at source under PTRC, with the store itself enrolled for PTEC, before the central GST rules reach a single walk-in sale. That local payroll line runs beneath the invoicing regime that governs B2C trade.

Set that state layer aside and the ledger answers to the central B2C rules. Every walk-in sale is invoiced in consolidated form, the smallest shops may fall under composition, and each evening the till, the stock and the bank are squared, which is where a Point-of-Sale (POS) Day-End Audit earns its place. Retail accounting services in Mumbai answer to the provisions below.

Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975Profession tax is deducted from shop-floor and counter staff under PTRC, with the store enrolled for PTEC in its own name.
Rule 46 and Rule 46A, CGST Rules 2017Are recorded through consolidated tax invoices, or a single invoice-cum-bill of supply when taxable and exempt goods ring up together.
Section 10, CGST Act 2017Can elect the composition scheme up to Rs 1.5 crore turnover, paying a flat levy and forgoing input tax credit.
Maharashtra Shops and Establishments Act 2017The store registers under the Maharashtra Shops Act, which frames the employment and hours records behind the payroll.
Section 35(1) with Rule 3(1), Companies (Accounts) Rules 2014GST accounts are kept at the principal place of business with the audit trail enabled. Full national detail sits on the parent retail page.

Official sources: Ministry of Corporate Affairs · Income Tax Department · GST Portal · Startup India (DPIIT)

What professional tax does a Mumbai retail store have to pay?

Maharashtra needs two registrations: PTEC, under which the proprietor, partner or company pays its own annual professional tax, and PTRC, under which tax is deducted from staff salaries above the monthly wage threshold. Managers, cashiers and floor staff across your Andheri and Fort outlets sit under one entity PTRC. Missed PTRC returns attract interest and a late fee for each return.

How are counter sales reported in GSTR-1 for a Mumbai store?

Counter sales are reported as consolidated rate-wise B2C figures in Table 7 of GSTR-1, with state-wise detail required only for inter-state supplies above Rs 1 lakh to an unregistered buyer, a threshold cut from Rs 2.5 lakh on 1 August 2024. Maharashtra GSTR-3B falls due on the 22nd for turnover up to Rs 5 crore under QRMP.

Which municipal registrations does a Mumbai retail outlet carry in the books?

Every outlet needs Maharashtra Shops and Establishment registration, and food or eating-house counters need an MCGM trade licence renewed annually, with FSSAI where applicable. These sit at outlet level rather than entity level, so a chain adding a Ghatkopar or Lower Parel store creates a fresh renewal date. We tie a licence calendar to the store master so renewals reach the tracker.

How is shrinkage accounted for after a store stock count?

Shrinkage is written off to a dedicated shrinkage account at each cycle count instead of being buried inside cost of goods sold, which keeps store-wise loss visible and comparable. Input tax credit must be reversed under Section 17(5) on goods lost, stolen, destroyed or written off. We run category-wise cycle counts monthly and a full count half-yearly with per-store variance thresholds.

How do Mumbai mall rent, revenue share and CAM charges get treated?

Mall agreements in Mumbai usually charge the higher of a minimum guarantee rent or a revenue share, plus common area maintenance and marketing contributions, and each element is booked separately with TDS under Section 194-I on rent and Section 194C on CAM where the contract splits them. Revenue-share accruals are estimated monthly from till sales, then trued up against the mall invoice.

How much cash can a Mumbai store accept from a single customer?

Section 269ST caps cash receipt at Rs 2 lakh from one person in a day, for a single transaction, or for transactions relating to one event, and the penalty equals the amount received. High-value apparel and jewellery counters around Fort and Zaveri Bazaar hit this through split billing. We test daily cash receipts against the limit during reconciliation, not at audit.

Should stock be valued at retail price less margin or at cost?

The retail inventory method, selling price less a normal gross margin, is the practical route for a multi-store fashion or grocery chain carrying thousands of fast-moving SKUs. It only holds if markdowns and promotions are captured department by department, otherwise closing stock ends up overstated. The cost method suits low-SKU, high-value formats such as electronics, watches or jewellery counters.

Does a Mumbai retailer need e-invoicing and a QR code?

E-invoicing applies once aggregate turnover crosses Rs 5 crore in any financial year from 2017-18 onwards, covering B2B and export invoices rather than counter B2C sales, while a dynamic QR code is separately required on B2C invoices at that turnover. Corporate and bulk-gifting orders are where retailers get caught. We map POS output to IRN generation before the threshold arrives.

What does retail accounting cost in Mumbai?

The monthly retainer is set by the number of outlets, POS and payment-gateway integrations, SKU volume and whether inventory and shrinkage control sit alongside the ledger. Quotes follow a review of one month of Z-reports, your bank statements and the current stock policy. Statutory audit, PTRC filing and GST return support are scoped as separate lines rather than bundled invisibly.

Is retail accounting work done at the Mumbai store or remotely?

Work is handled remotely for Mumbai retailers, with on-site attendance at BKC, Andheri or Fort locations arranged for physical stock counts and auditor walkthroughs. Daily POS exports, card and UPI settlement files and bank statements flow into a shared folder, and you receive store-wise gross margin, shrinkage and reconciled GST summaries before the 10th of the following month.

Quick Answers

Retail Accounting Deadlines in Mumbai You Cannot Afford to Miss

TDS / TCS deposit (Challan ITNS-281) is due 7th of every month (30 April for March). GSTR-1 (outward supplies) is due 11th of every month for monthly filers. Provident Fund (ECR) and ESI contribution is due 15th of every month. Patron tracks each against your books so nothing is reconstructed after the fact. Call +91 94594 56700 to set up a filing-reminder schedule.

Start Your Retail Accounting Services in Mumbai with Patron Accounting

Reconciling the tills is not the hard part. It is who owns the number when two systems disagree, and who defends it to a landlord or a lender at renewal time. It is also who applies the same rule again next month without being asked. Multi store operators in Mumbai are buying that ownership, month after month.

Closing follows a sequence you can plan around. Daily variances are settled while the day is still recent, and coding runs through the month instead of in one burst at the end of it. Retail accounting in Mumbai then leaves nothing to reconstruct once the pack is drafted.

Store ownership is settled early: which are company run, which sit with franchisees, and how many entities file separately behind them. That, with whatever the auditor accepted last year, decides how the consolidation maps onto our multi outlet bookkeeping work. Nothing recurring starts before that.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

Need investor-ready books & cap table management? Talk to our CA team. Get Free Startup Quote →

Retail Accounting Across Key Cities

Your city is highlighted below — we run the same on-ground service across these cities too.

MumbaiYou are here

Maharashtra

Reviewed by the CA & CS Team, Patron Accounting LLP

ICAI & ICSI registered · 15+ years in Indian accounting & compliance · Last reviewed 23 July 2026 · Next review 23 October 2026

Official sources: MCA Income Tax Department GST Portal Startup India (DPIIT)