Publications · RST & Co.

The RST Compliance
Manual.

Our flagship publication — a practical, regulator-mapped reference for Indian business entities. Curated by the partners and updated for every Finance Act, GST Council decision, and regulatory shift.

At a glance
Chapters27
Pages (2024)123
Editions2024 · 2026 · 2027
FormatPDF
Edition 2024 · Released

Compliance Manual · 2024 Edition

Published edition — comprehensive compliance reference across 26 chapters covering all major Indian regulatory regimes.

Open Full PDF · 2024123 pages · Opens in a new tab. For information only.
Chapter Heads · 2024 Edition

Every regulator. Every entity. One manual.

Designed for entrepreneurs, founders, finance heads and compliance teams — applicable across individuals, HUFs, firms, LLPs, companies, trusts, societies, start-ups, co-operatives and foreign companies.

01

Income Tax

Tax rates, advance tax, TDS/TCS, ITR filing, tax audit, presumptive taxation, depreciation, retirement benefits, Chapter VI-A, and 115BAA / 115BAB.

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02

Demonetisation

Concept, global examples, applicability, compliances, and key cash-transaction restrictions for businesses.

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03

Factories Act, 1948

Applicability, registration & licensing, books and registers, return filings, and overtime / women-worker exemptions.

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04

Karnataka Shops & Commercial Establishments Act, 1961

Registration, renewals, important registers, prohibited activities, operating-hour and signage rules.

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05

Payment of Wages Act

Applicability, books to be maintained, return filings, disbursement timelines, and penalties for contravention.

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06

Professional Tax

Liability, exemptions, Karnataka rate chart, monthly/quarterly due dates, and consequences of default.

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07

Provident Fund (PF)

Applicability, due dates for filing & payment, EPF/EPS/EDLI/admin charges chart, and default interest.

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08

Employee State Insurance (ESI)

Applicability, payment & filing due dates, contribution chart, record maintenance, and default penalties.

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09

Payment of Bonus Act, 1965

Eligibility, salary components for bonus computation, rate, time limits, registers, and default consequences.

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10

Payment of Gratuity Act, 1972

Applicability, eligibility, gratuity computation, maximum limit, and prescribed forms.

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11

RERA, 2016

Mandatory registration, ongoing-project rules, fees, quarterly compliance, complaints, and penalties.

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12

MSME — Micro, Small & Medium Enterprises

Classification, Udyam registration, benefits, 25+ MSME schemes (PMEGP, CGTMSE, ZED, ASPIRE, CLCSS, …), and buyer-supplier payment provisions.

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13

Special Economic Zone (SEZ)

SEZ unit & developer benefits, income-tax exemptions, applications, reports, returns, and customs amendments.

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14

Karnataka State Pollution Control Board (KSPCB)

Industry-category applicability, forms for E-Waste and Batteries Management & Handling Rules.

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15

Goods & Services Tax (GST)

Registration thresholds, record & books-of-accounts maintenance, due dates & forms, invoicing, e-way bill, and prosecution.

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16

Company Law (Companies Act, 2013 & 1956)

Incorporation forms, post-incorporation events, AGM, annual ROC filings, and a full penalties table.

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17

Corporate Social Responsibility (CSR)

Applicability thresholds (turnover / net worth / net profit), eligible activities, and tax treatment of CSR spend.

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18

Limited Liability Partnership (LLP)

Incorporation documents, post-incorporation forms, fees schedule, statutory & tax audit, and ROC annual filings.

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19

Insolvency and Bankruptcy Code, 2016

Code objectives, applicability, resolution triggers, creditor categories, CIRP for companies, and individual / partnership processes.

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20

Trusts (Indian Trust Act)

Public charitable activities, registration forms, exemptions u/s 11 and conditions, and key Income-Tax Act sections for trusts.

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21

Import Export Code (IEC)

IEC applicability, documents required, where to file, and exemptions for personal-use and neighbouring-country trade.

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22

Digital Signatures

Features (integrity, authentication, non-repudiation), and Class I / II / III digital signatures with their use-cases.

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23

Forms under the Income Tax Act

Tax challans, charitable & religious trust forms, PAN, TAN and other commonly used Income-Tax Act forms.

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24

Standard Operating Procedures (SOPs)

Process flows for IT filing, TDS filing, GST filing, TDS-return correction, registration compliances, company registration and notice-reply.

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25

Annexures — IT Computation, TDS / TCS, PT Rates

Computation templates (salary, house property, capital gains), Cost Inflation Index, TDS/TCS rates, and Karnataka Professional Tax rates.

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26

References

Curated list of government department and regulatory body web resources used across the manual.

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New · 202627

Data Privacy (DPDPA) & AI Governance

DPDPA 2023 readiness, consent-manager workflows, breach notification, AI/ML model governance and Responsible AI policies.

Edition 2024Added in 2026

Need a tailored compliance walk-through?

Our partners present the manual on-site for your finance, legal, and audit teams.

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