India · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
India splits tax compliance in two: direct tax administered by the Income Tax Department under the Central Board of Direct Taxes, and Goods and Services Tax administered jointly by the centre and the states through the GST portal. A business needs a PAN, a TAN if it deducts tax at source, and GST registration once its turnover crosses the registration threshold — then files income-tax and GST returns on separate calendars.
- Direct tax and GST are separate regimes with separate registrations, portals and deadlines.
- A PAN is required to transact, and a TAN in addition if you deduct tax at source.
- GST registration becomes compulsory once turnover crosses the threshold for your category and state.
- Income Tax Department
Direct tax filing and registration.
- GST Portal
GST registration and returns.
Government portals
- National Portal of India — Directory of central and state government services and departments.
- Income Tax Department — PAN application, e-filing of returns, and residency rules for foreigners.
- GST Portal — GST registration, return filing and the taxpayer search.
- Indian Visa Online — The official e-Visa application, regular visa forms and application status.