Reviewed by Harun Raaj, CA — ICAI Membership No. 238303 · Firm Reg. 19027S · Updated July 2026
Free Tool · Data-only legal thresholds · Last updated 2026-06-23
Compliance Threshold Checker
Enter the entity facts once, click check, and see which obligations are triggered, approaching, or not yet due. The legal thresholds live only in the data layer so future updates can be shipped without touching the UI.
Inputs
Check my compliance
Optional: manufacturing & contract labour
Optional: foreign investment & borrowings
Covers ~75 central-law thresholds across Companies Act, Income Tax, GST, Labour, FEMA/RBI, SEBI/LODR, and MSME law. State-specific items (Professional Tax, Labour Welfare Fund) show as triggered if you have employees — verify your state's specific rules. Verify all obligations from the bare Act before taking compliance action.
Frequently Asked Questions
When is a tax audit mandatory under Section 44AB, IT Act 1961 (≡ §63, IT Act 2025)?+
Tax audit is mandatory for: (a) businesses with turnover > ₹1 crore (₹10 crore if cash transactions ≤ 5%), (b) professionals with gross receipts > ₹50 lakh, (c) taxpayers declaring income below presumptive limits under Sections 44AD/44ADA/44AE. Source: Section 44AB, IT Act 1961 (≡ §63, IT Act 2025), Income Tax Act 1961 (≡ §63, IT Act 2025).
What is the GST audit threshold?+
GST audit by a CA or CMA is required for taxpayers with aggregate turnover exceeding ₹5 crore in a financial year. They must file GSTR-9C (reconciliation statement) along with GSTR-9 (annual return). Source: Section 35(5) and 44, CGST Act, 2017.
When is TDS deduction mandatory for a business?+
TDS must be deducted if your business had turnover exceeding ₹1 crore (audit case) in the previous year, or if you are a company or firm regardless of turnover. Key sections: 194A (interest), 194C (contracts), 194H (commission), 194I (rent), 194J (professional fees). Source: Chapter XVII-B, Income Tax Act.
When does MSME registration (Udyam) become mandatory?+
Udyam registration is not mandatory but strongly advisable — it is required to avail MSME benefits: delayed payment protection under MSME Act, priority sector lending, government tender preferences. Micro: investment < ₹1 Cr + turnover < ₹5 Cr. Small: < ₹10 Cr + < ₹50 Cr. Source: MSME Development and Enhancement Act, 2006; Udyam Registration notification.
When is statutory audit mandatory under Companies Act?+
Every company — private or public — must get its accounts audited by a CA every financial year, regardless of turnover or paid-up capital. Source: Section 139, Companies Act, 2013.