Delhi Office: A-32 Budh Vihar, Delhi -110086 +91 9999490509 smpgassociatesllp@gmail.com

 
     
   
 
 
     
   
 
 
     
   
 
IMPORTANT DATES : > Monthly Return by Tax Deductors for December. : 10/01/2026      > Monthly Return by e-commerce operators for December. : 10/01/2026      > "Monthly Return of Outward Supplies for December. " : 11/01/2026      > Monthly Return of Input Service Distributor for December. : 13/01/2026      > Monthly Return by Non-resident taxable person for December. : 13/01/2026      > Quarterly return of Outward Supplies for October-December. (QRMP) : 13/01/2026      > Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November. : 14/01/2026      > Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in November. : 14/01/2026      > Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November. : 14/01/2026      > Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November. : 14/01/2026      > Statement of Foreign Remittances by Authorized Dealers for December quarter. : 15/01/2026      > Uploading declarations received in Form 15G/15H for December quarter. : 15/01/2026      > Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3 : 15/01/2026      > TCS Statements for December quarter. : 15/01/2026      > ESI payment for December. : 15/01/2026      > E-Payment of PF for December. : 15/01/2026      > Details of Deposit of TDS/TCS of December by book entry by an office of the Government. : 15/01/2026      > Payment of tax by Composition taxpayers for December quarter. : 18/01/2026      > Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India. : 20/01/2026      > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 20/01/2026      > Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP). : 20/01/2026      > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. . It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 22/01/2026      > Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. : 22/01/2026      > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 24/01/2026      > Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi. : 24/01/2026      > Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December . : 28/01/2026      > Issue of TCS certificate for December quarter by All Collectors : 30/01/2026      > Deposit of TDS u/s 194-IA on payment made for purchase of property in December. : 30/01/2026      > Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in December (Else TDS is to be deposited on annual basis by 30 April of next year.) : 30/01/2026      > Deposit of TDS on certain payments made by individual/HUF u/s 194M for December. : 30/01/2026      > Deposit of TDS on transfer of virtual digital asset u/s 194S, by an exchange, for December. : 30/01/2026      > TDS Statements for December quarter. : 30/01/2026      > Quarterly return of non-deduction at source by banks from interest on time deposit for December quarter. : 30/01/2026      > Annual Return by OPCs and Small Companies. : 31/01/2026      > Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.) : 31/01/2026      > Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013. : 31/01/2026     
 
     
   
 

About SMPG & Associates LLP

SMPG & Associates LLP is a full-service, multi-disciplinary consultancy firm offering expert legal, regulatory, corporate, and financial advisory services. Headquartered in Delhi with an operational presence in Punjab, SMPG supports businesses across India through a team of highly qualified professionals, including Company Secretaries, lawyers, compliance experts, and finance strategists. We are known for providing tailored and effective solutions across diverse sectors, especially in the Non-Banking Financial Companies (NBFC), fintech, digital lending, insurance, manufacturing, and startup domains.

Founded with a vision to simplify compliance and empower businesses to grow sustainably, SMPG focuses on delivering high-impact, strategy-led solutions through rigorous domain expertise and practical implementation support. Our client engagement philosophy revolves around proactive problem-solving, clarity, and delivering value beyond regulatory checklists.

We serve as a bridge between companies and regulators—offering end-to-end advisory, execution, and liaison services. Whether it's incorporating an entity, raising capital, complying with digital lending norms, managing investor expectations, or responding to a regulatory audit, SMPG brings the insight and execution needed to navigate complexity with confidence.

 
     
   
 

Our Strengths = Our Commitments = Our Vision

Strategic Legal, Compliance & Corporate Advisory for the New-Age Business

SMPG & Associates LLP is a premier multi-disciplinary consultancy firm offering end-to-end legal, regulatory, compliance, and financial advisory services tailored to today's dynamic business environment. Whether you're an emerging startup, an established NBFC, or a growing fintech company, we partner with you to simplify complexity and ensure strategic compliance at every stage of growth.

Our strength lies in our deep domain expertise across Non-Banking Financial Companies (NBFCs), fintech regulations, digital lending, corporate governance, and financial structuring. With a team of qualified legal and corporate professionals, we provide clients with not just advice-but actionable, forward-looking solutions.

From regulatory filings and licensing support to strategic restructuring, ESG compliance, and litigation advisory, we offer a full suite of services under one roof. At SMPG, our approach is grounded in integrity, innovation, and client - centricity - delivering results that are not only compliant but also growth-oriented.

We work closely with our clients as strategic partners, helping them navigate India's complex regulatory framework with clarity, confidence, and speed.

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What's New

08/01/2026
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Sebi finds BofA shared confidential info on $180 mn Aditya Birla AMC trade
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Zomato parent Eternal gets GST demand order with interest, penalty worth Rs 3.7 cr
07/01/2026
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Credit cards in 2025: Tax clarity, RBI rules and a shift in spending
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Closely monitor asset quality, RBI Governor Sanjay Malhotra tells NBFCs
06/01/2026
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Closely monitor asset quality, RBI Governor Sanjay Malhotra tells NBFCs
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Upcoming IPO! Hindustan Laboratories files DRHP with Sebi; check details
05/01/2026
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Sebi approves eight IPOs, including confidential filings by Indira IVF
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Indian states likely to borrow record ?5 trillion in Q4 of FY26: RBI
03/01/2026
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Sebi approves eight IPOs, including confidential filings by Indira IVF
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Gold investors get 387% returns as RBI redeems 2017-18 SGB series
02/01/2026
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RBI governor urges staff to sharpen supervision, regulatory focus
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RBI governor urges staff to sharpen supervision, regulatory focus
29/12/2025
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Average health insurance cover rises 31% to Rs 19 lakh post-GST removal
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Zepto files confidential IPO papers with Sebi, aims to raise ?11,000 crore
26/12/2025
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Delhi High Court gives Centre 10 days to respond on plea to reduce GST on air purifiers
22/12/2025
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RBI may further cut repo rate by 25 bps to 5% in February policy meet: UBI report
20/12/2025
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GST rate rationalisation gives fillip to retail credit market in Q2FY26
19/12/2025
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RBI likely made $30 bn intervention in FX market in Jun-Oct period
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RBI clears Paytm arm PPSL as payment aggregator for offline transactions
17/12/2025
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Sebi approves IPOs for Yashoda Healthcare, Orient Cables, 5 others
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RBI swap auction sees strong demand; bids twice the notified amount
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Rupee's relentless slide fuelling talk of RBI intervention, say bankers
16/12/2025
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RBI's Rs.1 trn OMO purchase to add liquidity: What is it and why it matters
12/12/2025
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Multifold gains for SGB 2019-20 Series VII investors as RBI allows exit
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RBI revises cash credit and overdraft norms to boost monitoring, discipline
09/12/2025
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RBI allows residents, non-residents to undertake rupee IRD transactions
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After RBI's cut, PNB lowers repo-linked rates by 25 bps. Will EMIs soften?
08/12/2025
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RBI launches two-month campaign to clear all pending customer complaints
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Board approval must for bank entities to do same business, says RBI
06/12/2025
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RBI responded to economic data; markets to remain range-bound: Analysts
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Rupee weakens after RBI rate cut; Guv says external position comfortable
05/12/2025
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RBI launches two-month campaign to clear all pending customer complaints
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RBI launches two-month campaign to clear all pending customer complaints
04/12/2025
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Domestic PV wholesales rose 21% in November, fuelled by GST cuts
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Carmakers report strong November sales growth on GST-driven demand surge
02/12/2025
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RBI Ombudsman complaints rise 13.6% in FY25, led by loan and card issues
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Stellar growth, low inflation raise questions over need for RBI rate cuts
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Carmakers report strong November sales growth on GST-driven demand surge
01/12/2025
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RBI Deputy Governor Swaminathan urges MFI lenders to review pricing
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Stellar growth, low inflation raise questions over need for RBI rate cuts
29/11/2025
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A Rs.2,000 reward: Sebi's new plan to turbocharge MF reach in smaller cities
28/11/2025
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New banking connect platform to give RBI real-time oversight of transfers
27/11/2025
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Paytm Payment Services gets full online payment authorisation from RBI
26/11/2025
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Rate-cut room intact, signals RBI governor Malhotra; bond yields decline
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Demat charges feel too high? Sebi's new review could ease the load
25/11/2025
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Economy picked up steam in Oct on GST rejig, festival spends: RBI bulletin
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Net FDI to India doubles to $7.64 bn in April-September, shows RBI data
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RBI comes back swinging to hit brakes on rupee's slide towards 90
24/11/2025
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Fake RBI voicemail seeks people's bank details in new scam, warns govt
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UPI set to interlink with European instant payment system TIPS: RBI
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Sebi to strengthen link between infra and markets: Tuhin Kanta Pandey
21/11/2025
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Auto sector seeks relief on Rs 2,500 cr cess credit lapse under GST 2.0
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GST cuts don't always cut prices. Here's why
20/11/2025
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RBI's inflation model under fire as persistent overestimates draw scrutiny
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Auto sector seeks relief on Rs 2,500 cr cess credit lapse under GST 2.0
19/11/2025
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RBI's inflation model under fire as persistent overestimates draw scrutinyBy Anup Roy and Shinjini Datta
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GST reforms expected to ignite animal spirits in financial sector: DEA secy
18/11/2025
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New Income Tax Act from April 2026; ITR forms will be ready by January
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RBI's export relief may dent dollar flows, pressure rupee, say bankers
17/11/2025
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Festive demand, GST cuts push October PVs, 2-wheeler dispatch records: SIAM
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Festivals, GST rate rejig spur October passenger vehicle dispatches
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GST cut lifts life, retail health insurance growth: Irdai member Sood
13/11/2025
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Facing issues with your mutual fund or broker? File it on SEBI's SCORES
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Retail inflation cools to 0.25% in October on GST cuts, low food prices
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SEBI warns on digital gold: Should you cash out or hold? Experts explain
11/11/2025
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India bonds dip as US Treasury rout counters RBI support hopes
10/11/2025
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InCred Holdings submits draft prospectus to Sebi for upcoming IPO
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InCred Holdings files preliminary papers with Sebi for ?3,000-4,000 cr IPO
07/11/2025
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GST cut gave a fillip to SUVs, not small cars: Hyundai COO Tarun Garg
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RBI flags concern over elevated bond yields; OMO unlikely in November
06/11/2025
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GST cut gave a fillip to SUVs, not small cars: Hyundai COO Tarun Garg
04/11/2025
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Festival season brings UPI boom, transactions hit record Rs 27 trn in Oct
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Meesho, Shiprocket among 7 companies to get Sebi nod to launch IPOs
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RBI likely to meet banks and dealers on Tuesday amid liquidity strain
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RBI's forward book expands after six months as it mounts rupee defence
03/11/2025
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Punjab collects ?15,683.59 crore in net GST from April to October
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India's festival spending jumps to $68 bn after GST cuts as demand rises
01/11/2025
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0% GST makes health insurance a hot pick for bigger, long-term cover: Study
31/10/2025
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Stablecoins risk currency substitution: RBI Deputy Governor T Rabi Sankar
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Sebi increases Bank Nifty stocks to 14 from 12, caps top stock's weight
30/10/2025
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India's growth at 6.5% allows scope for policy easing: RBI Dy Guv Gupta
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RBI brings back more gold from abroad after West freezes Russia's reserves
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boAt parent files updated DRHP with Sebi; cuts issue size to ?1,500 crore
29/10/2025
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Robust Q2, GST tailwind lift M&M Fin to 52-wk high; analysts raise targets
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GST cut on commercial vehicles to reduce fleet acquisition costs: Crisil
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Need to promote wider use of digital solutions: RBI Deputy Governor
28/10/2025
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RBI returns Jana SFB's application to transition into a universal bank
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VFS Capital withdraws small finance bank licence application: RBI
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LinkedIn clash: RBI economist accuses SBI of plagiarism in report
27/10/2025
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Be polite in dealing with honest taxpayers: Sitharaman tells GST officers
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RBI proposes lower risk weight for NBFC loans to infrastructure projects
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No need to fly home for KYC: Sebi proposes easing geo-tag rules for NRIs
25/10/2025
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Be polite in dealing with honest taxpayers: Sitharaman tells GST officers
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304% returns on 2018 gold bonds as RBI clears early exit: Details here
07/10/2025
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GST reforms, Navratri drive 5.8% surge in passenger vehicle sales: Fada
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GST 2.0 makes term insurance tax-free: How to save upto ?1 lakh on policies
04/10/2025
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RBI plans stricter rules for banks, NBFCs on related-party lending
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After 7 years, IHH finally gets Sebi go-ahead for Fortis open offer
03/10/2025
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Five states contribute over 40% of GST revenues in April-September FY26
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Nearly 4,000 GST complaints filed in first week of reforms, says govt
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Car sales surge in September as GST 2.0 price cuts boost festive demand
up slow pause speed down
Updated Till : 10/01/2026
 
     
   
 
Event Calender
<2026 January>
MTWTFSS
2930311234
5678910
Event Date : 10/01/2026

click in particular event to add in Google Calendar

ActApplicable formObligations
Goods and Services TaxGSTR-7Monthly Return by Tax Deductors for December.
Goods and Services TaxGSTR-8Monthly Return by e-commerce operators for December.
11
Event Date : 11/01/2026

click in particular event to add in Google Calendar

ActApplicable formObligations
Goods and Services TaxGSTR-1"Monthly Return of Outward Supplies for December. "
12131415161718
Event Date : 18/01/2026

click in particular event to add in Google Calendar

ActApplicable formObligations
Goods and Services TaxCMP-08Payment of tax by Composition taxpayers for December quarter.
19202122232425
2627282930311
2345678
 
     
   
 

Strength Points / Commitments / Vision

Our Strengths

Industry Expertise: Deep-rooted knowledge across sectors such as BFSI, Manufacturing, Fintech, Broking, and IT.
Specialization in NBFC & Fintech Compliance: Proven track record..

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Our Commitments

Integrity & Transparency: We operate with absolute honesty, full disclosure, and professional ethics.
Accuracy & Diligence: Meticulous attention to detail in every advisory, report, and filing.

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Our Vision

To be a trusted partner in corporate growth by delivering compliant, innovative, and strategic legal and advisory services that empower businesses to thrive with confidence in a dynamic regulatory landscape.

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