Standing checklist · FY 2026-27
Compliance checklist for a proprietor or individual
A proprietorship has no separate corporate filing of its own — the obligations attach to you. What applies is driven almost entirely by turnover and by which registrations you hold, so the same person can go from two obligations to a dozen in one financial year.
2 obligations apply to a proprietor or individual unconditionally. A further 4 switch on at turnover thresholds and 6 depend on which registrations you hold — up to 12 in total.
Applies regardless of turnover
These attach to the entity itself. They are due whether or not it trades, invoices or holds any registration.
Unconditional obligations
2 filings
Switches on at a turnover threshold
Each of these is off until turnover reaches the band shown, then on from that point. The bands below are the ones our rule set tests against — a business sitting near the bottom of a band is exactly where this is worth checking rather than assuming.
From ₹40 lakh – ₹1.5 crore
1 obligation
From ₹1.5 crore – ₹3 crore
1 obligation
From ₹5 crore – ₹10 crore
1 obligation
From over ₹500 crore
1 obligation
Turnover bands used by the checker: Under ₹20 lakh · ₹20 lakh – ₹40 lakh · ₹40 lakh – ₹1.5 crore · ₹1.5 crore – ₹3 crore · ₹5 crore – ₹10 crore · ₹10 crore – ₹500 crore · Over ₹500 crore.
Depends on your registrations
These follow the registration rather than the entity. Hold the registration and the filing is due every cycle from then on, at any turnover — which is why a single new employee or one GST registration can add more to a compliance calendar than a year of growth.
Registration-driven obligations
6 filings
Check your own position
This page lists everything that can apply to a proprietor or individual. The checker narrows it to what applies to you, using your actual turnover band and registrations.
Run it for your business
Free · no login
These are the obligations we track for the standard statutory position. Sector rules, state-level professional tax and one-off events can add to them, and extensions can move a date. Ask us before relying on this for a filing.
Get a proprietor or individual's filings handled properly.
Send us your turnover band and registrations. We will confirm exactly which of these apply and set up a compliance calendar for your entity, at no cost.