Standing checklist · FY 2026-27
Compliance checklist for a Section 8 company or trust
A Section 8 company is still a company for filing purposes: the Registrar expects the same annual financial statements and annual return as any other. The list below covers its Registrar and transaction-driven obligations; the income tax position for a Section 8 entity depends on its registrations and is worth confirming with us directly rather than assuming.
3 obligations apply to a Section 8 company or trust unconditionally. A further 4 switch on at turnover thresholds and 6 depend on which registrations you hold — up to 13 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
3 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 Section 8 company or trust. The checker narrows it to what applies to you, using your actual turnover band and registrations.
Run it for your business
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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 Section 8 company or trust'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.