Free Tool · No. 02 · F.Y. 2026-27

Compliance Applicability Checker

Sixteen compliance thresholds. One set of figures. Your full applicability report.

CSR · CARO 2020 · Internal Audit · XBRL · Ind AS · Small Company · Cash Flow Statement · Auditor Rotation · Secretarial Audit · Tax Audit u/s 44AB · Sec 43B(h) · GST E-invoicing · GST Registration · PF · ESIC · MSME classification — tested together, the way a professional would.

A working tool by Darshit Oza & Associates · Chartered Accountants · Ahmedabad · FRN 160767W

STEP 1Entity profile

Checks that don't apply to your entity type are automatically suppressed.
Holding or subsidiary of any company (affects Small-Company status)
Holding or subsidiary of a public company (affects CARO exemption)
Holding / subsidiary / JV / associate of an Ind AS-compliant company
DPIIT-recognised start-up (private company)

STEP 2Financials — latest completed financial year (₹)

Enter amounts in rupees; the figure in words appears below each box. Where a statute tests the "immediately preceding" year, use that year's figure.

STEP 3Tax, GST, labour & MSME

Registered in a special category state (GST)
E-invoicing excluded category (SEZ unit, bank/NBFC, GTA, passenger transport, cinema)
Purchases from registered micro / small suppliers

Common questions

When does tax audit apply?

Business turnover above ₹1 crore — extended to ₹10 crore where cash receipts and payments are each 5% or less. Professionals: ₹50 lakh gross receipts. The checker also flags presumptive edge cases.

Is CARO applicable to private limited companies?

Yes, unless exempt — small companies, OPCs, banking/insurance and certain private companies below paid-up/borrowing/revenue thresholds. Enter your entity's numbers and get the answer with the reason.

What are the MSME limits in 2025?

Investment up to ₹2.5/25/125 crore and turnover up to ₹10/100/500 crore for micro/small/medium. Classification drives 43B(h) payment discipline for your buyers.