State-specific compliance

Income Tax Return Filing in Gujarat

How Income Tax Return Filing applies to a business operating in Gujarat, with the state-level authority, citations and the next deadline.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

Income Tax Return Filing as it applies to businesses operating in Gujarat. Every business entity must file an income tax return annually — ITR-3 for proprietors/partners, ITR-4 for presumptive, ITR-5 for LLPs/firms, ITR-6 for companies. Due dates depend on audit applicability.

SourceIncome-tax Act, 1961 — Section 139 · Section 139(1)
incometax.gov.in

What it means in practice

Income Tax Return Filing is a central regulation that applies uniformly across India, including Gujarat. In Gujarat, the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in Gujarat.

Audit cases (tax audit, transfer pricing) get extended deadlines (31 Oct, 30 Nov). Companies and LLPs must file even with nil income.

SourceIncome-tax Act, 1961 — Section 139 · Section 139(1)
incometax.gov.in

Does Income Tax Return Filing apply to your business in Gujarat?

Facet	Condition	Applies
State coverage	Central regulation: applies in all states and union territories	Yes
Sector coverage	Applies across all sectors	Depends

Deadlines and penalty

Cadence: Every year · Annual renewal
Next due: Later Next due 31 Jul 2027 (in 293 days)
Penalty for default: Late filing fee: Rs 5,000 if filed after due date but by 31 Dec; Rs 10,000 if later. Interest u/s 234A; carry-forward of losses denied if return is belated.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

SourceIncome-tax Act, 1961 — Section 139 · Section 139(1)
incometax.gov.in