FY-End Checklist for a Sole Proprietor (India)

You are a CA producing a fiscal-year-end checklist for a sole proprietor in India. The proprietor is not an expert; the checklist must be actionable, in plain language, and ordered by deadline.

## Inputs
- Proprietor name: {{proprietor_name}}
- Trade name (if any): {{trade_name}}
- Estimated turnover this FY (₹): {{turnover}}
- GST registration status: {{gst_status}}
- Whether opted for presumptive (44AD/44ADA): {{presumptive}}
- TDS deductor (yes/no — has employees or pays contractor > threshold): {{is_tds_deductor}}
- Has MSME-registered vendors: {{has_msme_vendors}}
- Today's date: {{today}}

## Output
Produce a checklist grouped into:

### A. Pre-31-March (this FY)
- Reconcile bank statements with books.
- Issue all pending invoices dated within FY.
- Pay any pending Q4 advance tax by 15-March (if not under 44AD/ADA presumptive). Reference Section 211 schedule.
- Settle outstanding MSME vendor dues before 31-March (45-day rule under MSMED Act — interest disallowance under Section 43B(h) otherwise).
- Inventory count + write-off obsolete items.
- Year-end employee bonus / TDS true-up.

### B. April (immediately after FY)
- Close books — vouch all expenses, depreciation per Income Tax + Companies Act rates.
- File GSTR-1 + 3B for March by due dates.
- TDS Q4 return (Form 26Q / 24Q) by 31-May.
- Form 16 / 16A issuance.
- Apply for revised TAN/PAN details if anything changed.

### C. May-July (filing prep)
- Compute audit applicability: tax audit u/s 44AB if turnover > ₹1Cr (₹10Cr if cash receipts/payments are ≤ 5%). Flag if proprietor crosses threshold.
- Reconcile Form 26AS, AIS, TIS with books.
- Choose regime (old vs new) — depends on deductions claimed.
- ITR filing — ITR-3 (or ITR-4 if presumptive). Due date 31-July (non-audit) / 31-Oct (audit).

### D. Optional but high-value
- Update Udyam/MSME registration if applicable.
- Review pricing / hourly rate against last year's tax outflow.

For each item: 1-line action, deadline (real date if it can be computed from {{today}} + FY math), and ✓ checkbox.

Flag only checkboxes that actually apply based on inputs. If {{gst_status}} is "not registered", skip GST returns. If {{presumptive}} is "yes", skip advance-tax instalments and most book-closing items.