luckpandaTrade · NIC 47
Retail store compliance in India, state by state
What a retail store business must register, file and renew, and the schemes it may use. Pick your state for the full bundle with next due dates.
Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.
Retail store compliance by state
Each page lists the obligations and schemes for this kind of business in that state, with next due dates and citations.
- Andhra Pradesh26 obligations, 5 schemes
- Arunachal Pradesh25 obligations, 5 schemes
- Assam26 obligations, 5 schemes
- Bihar26 obligations, 5 schemes
- Chhattisgarh25 obligations, 5 schemes
- Goa25 obligations, 5 schemes
- Gujarat26 obligations, 5 schemes
- Haryana25 obligations, 5 schemes
- Himachal Pradesh25 obligations, 5 schemes
- Jharkhand25 obligations, 5 schemes
- Karnataka26 obligations, 5 schemes
- Kerala26 obligations, 5 schemes
- Madhya Pradesh26 obligations, 5 schemes
- Maharashtra30 obligations, 6 schemes
- Manipur25 obligations, 5 schemes
- Meghalaya25 obligations, 5 schemes
- Mizoram25 obligations, 5 schemes
- Nagaland26 obligations, 5 schemes
- Odisha26 obligations, 5 schemes
- Punjab25 obligations, 5 schemes
- Rajasthan25 obligations, 5 schemes
- Sikkim26 obligations, 5 schemes
- Tamil Nadu26 obligations, 5 schemes
- Telangana26 obligations, 5 schemes
- Tripura26 obligations, 5 schemes
- Uttar Pradesh25 obligations, 5 schemes
- Uttarakhand25 obligations, 5 schemes
- West Bengal26 obligations, 5 schemes
- Andaman & Nicobar Islands25 obligations, 5 schemes
- Chandigarh25 obligations, 5 schemes
- Dadra & Nagar Haveli and Daman & Diu25 obligations, 5 schemes
- Delhi (NCT)25 obligations, 5 schemes
- Jammu & Kashmir25 obligations, 5 schemes
- Ladakh25 obligations, 5 schemes
- Lakshadweep25 obligations, 5 schemes
- Puducherry26 obligations, 5 schemes
Central obligations for a retail store business
Rules that apply across India to a small business in this sector (about 25 people, ₹3 crore turnover). State-specific rules are on the state pages.
- Udyam (MSME) RegistrationFree online registration that classifies your unit as Micro / Small / Medium based on plant & machinery investment and turnover. Mandatory…
- GST RegistrationMandatory GST registration once aggregate turnover crosses the goods threshold (Rs 40 lakh general / Rs 20 lakh in special category…
- PAN and TAN RegistrationPAN is required for all entities; TAN (Tax Deduction Account Number) is needed before you start deducting TDS on salaries above the…
- Plastic Waste Management Rules — EPR for Yarn Cone & Pack MaterialProducers, importers and brand owners using plastic packaging (yarn cones, polythene bale wraps, woven sacks) must register on the…
- Employees' Provident Fund (EPF) RegistrationEstablishments employing 20 or more workers must register under EPF and contribute 12% employer share monthly via ECR.
- Employees' State Insurance (ESIC) RegistrationEstablishments with 10+ employees earning up to Rs 21,000/month wage must register under ESIC; employer share 3.25%, employee 0.75%.
- GST Returns — GSTR-1, GSTR-3B & Annual ReturnMonthly/quarterly GSTR-1 (outward supplies) + GSTR-3B (summary + tax) + annual GSTR-9. Yarn/fabric is taxed at 5% (with conditions);…
- Income Tax Audit (Sec 44AB) and TDS on SalariesTax audit applies if business turnover crosses Rs 1 Cr (or Rs 10 Cr if cash receipts/payments are <5% of total). TDS on salaries (Sec…
- Legal Metrology (Packaged Commodities) Rules — Yarn Cone & Fabric Bale LabellingPre-packaged yarn cones and fabric bales sold by weight/length must declare manufacturer name, MRP, net quantity, manufacturing…
- GSTR-3B Monthly Summary ReturnEvery GST-registered taxpayer must file a monthly summary return (GSTR-3B) disclosing outward supplies, ITC claimed and tax payable. Due…
- GSTR-1 Outward Supplies ReturnDiscloses all outward supplies (B2B invoices, B2C summary, exports, credit/debit notes) of a GST-registered taxpayer. Filed monthly by…
- GSTR-9 Annual GST ReturnConsolidated annual return for every regular GST taxpayer with aggregate turnover above Rs 2 crore. Reconciles outward supplies, ITC, and…
- E-Way Bill for Goods MovementMandatory electronic waybill for inter-state movement of goods with consignment value above Rs 50,000 (Rs 1 lakh in some states for…
- TDS Return — Form 26Q (Quarterly)Every deductor (employer, contractor payer, rent payer above threshold, professional fee payer) must file Form 26Q quarterly disclosing…
- Form 16 — Annual TDS Certificate to EmployeesEmployer must issue Form 16 (Parts A and B) to each employee from whose salary tax was deducted, by 15 June of the year following the…
- Income Tax Return FilingEvery business entity must file an income tax return annually — ITR-3 for proprietors/partners, ITR-4 for presumptive, ITR-5 for…
- Advance Tax Payment (Quarterly)Estimated income-tax liability above Rs 10,000 must be paid in four instalments — 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec, 100% by 15…
- Code on Wages — Wage Register, Pay Slips & Annual ReturnNotified 21 November 2025, the Code consolidates the Minimum Wages Act, Payment of Wages Act, Payment of Bonus Act and Equal Remuneration…
- Industrial Relations Code — Standing Orders & Grievance RedressalEffective 21 November 2025, the IR Code replaces the Industrial Disputes Act, Trade Unions Act and Industrial Employment (Standing Orders)…
- Social Security Code — EPF, ESI & Gratuity ConvergenceNotified 21 November 2025, consolidates EPF Act, ESI Act, Gratuity Act, Maternity Benefit Act, Employees' Compensation Act and unorganised…
- OSH Code — Working Conditions, Welfare & Annual ReturnThe Occupational Safety, Health & Working Conditions Code 2020 (effective 21 Nov 2025) consolidates 13 labour laws including Factories…
- Maternity Benefit — 26 Weeks Paid LeaveEvery employer with 10+ employees must grant 26 weeks of paid maternity leave to eligible women (worked 80 days in 12 months preceding…
- Payment of GratuityEstablishments with 10+ employees must pay gratuity (15 days of wages for every completed year) on superannuation, resignation (after 5…
- Shops and Establishments Registration (state-level)Every commercial establishment must register under the state's Shops and Establishments Act within 30-60 days of starting business.…
- Municipal Trade LicenseEvery business operating within municipal limits requires a trade license from the local municipal corporation or council. Issued annually…
Schemes and incentives that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)Collateral-free credit guarantee on term loans / working capital up to Rs 5 Cr for micro and small enterprises. Lender requires Udyam…
- Zero Defect Zero Effect Certification Scheme (MSME ZED)MSME ZED is a 3-tier certification (Bronze/Silver/Gold) supporting MSMEs in adopting quality and environmental standards. Subsidy: 80%…
- Credit Linked Capital Subsidy Scheme (CLCSS)Upfront 15% capital subsidy (capped at Rs 15 lakh) on institutional credit for plant and machinery upgradation in 51 notified sub-sectors.…
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE Coverage Refresh)Provides collateral-free credit guarantee cover of up to Rs 5 crore (post-March 2023 enhancement) for credit facilities extended by Member…
- Raising and Accelerating MSME Performance (RAMP)World Bank-supported programme of Rs 6,062 crore (FY22-FY27) supplementing existing MSME schemes. Includes strategic investment plans by…
Other sectors
- Food processing
- Textile weaving
- Garment manufacturing
- E-commerce seller
- SaaS / software services
- Restaurant / food service
- Logistics & transport
- Construction
- Automobile components
- Chemicals manufacturing
- Pharmaceuticals
- Plastics & rubber
- Electrical equipment
- Engineering & fabrication
- Leather & footwear
- Wood & furniture
- Paper & printing
- Agriculture / farming
- Dairy farming
- Fisheries & aquaculture
- Wholesale trade
- Hospitality / hotels
- Healthcare clinic / hospital
- Education / coaching
- Professional services (CA/CS/Law)
- Real estate developer
- Handloom & handicraft
- Jewellery & gems
- Ayurvedic products
- Horticulture & fruits
- Cement & construction materials
- Renewable energy
- Media & content
- Telecom / ISP