Many small business owners in India — from traders in Ranchi to resellers in Coimbatore — pay ₹2,000–₹5,000 yearly to a CA just to file returns they can easily manage themselves. This guide shows MSME owners, shopkeepers, and service providers how to file taxes confidently — without risking fines or notices.
Who This Is For
Sole proprietors, freelancers, resellers, traders, or manufacturers
Businesses under Presumptive Tax (44AD/44ADA/44AE)
MSMEs using regular accounting or GST billing tools
Anyone with basic digital knowledge & access to income/ GST Portals
3 Types of Returns You May Need to File
1. Filing GST Without a CA
If your business is registered under GST, you need to file GSTR-1 and GSTR-3B.
Tools You’ll Need:
Your monthly sales & purchase data
Optional: Free billing tools like Vyapar, Khatabook, Zoho Invoice
Steps:
Login to GST Portal
Click Returns Dashboard
File GSTR-1 (outward sales) – auto-fill if using e-invoice
File GSTR-3B – declare tax payable (use calculator provided)
Pay via Challan (PMT-06)
Download ARN receipt for records
Tip: Use QRMP scheme if turnover < ₹5 Cr → file quarterly, pay monthly.
2. Filing Income Tax (ITR-4/3) Without a CA
Choose the Right ITR Form:
Presumptive Tax Example (44AD):
You declare 8% of turnover (cash) or 6% (digital) as income.
No need to maintain books or audit unless turnover > ₹2 Cr.
Steps:
Visit: https://www.incometax.gov.in
Login with PAN & password
Choose e-File → Income Tax Return → AY 2025–26
Select ITR Form (usually ITR-4)
Enter business income, GST income, bank interest
Validate with Aadhaar OTP
Download the acknowledgment (ITR-V)
Tip: Link your bank account on the portal to receive quick refunds.
Common Mistakes to Avoid
Free Tools & Portals
ClearTax Free Plan – guided ITR-4 filing
TaxSpanner – basic filing for ₹399
Zoho Books Free Tier – good for record keeping & ITR hints
Income Tax Helpdesk – https://www.incometax.gov.in
Final Checklist
GST Returns filed (monthly/quarterly)
ITR-4 submitted before 31 July
Bank linked for refund
Receipts (ARN/ITR-V) saved in Drive/Email
GST vs ITR matched
Final Words
Hiring a CA makes sense for large audits — but for regular MSME compliance, you can file both GST & ITR confidently, without middlemen.