Chartered Accountants for Shimla — TAXAJ
Shimla is where Himachal's Registrar of Companies sits, where much of the state's apple trade is settled and where a large share of the state's government employees live. We handle company registration, GST, income tax, accounting and compliance for Shimla businesses, contractors, orchardists and salaried families, online and through our Himachal team.
What we do for Shimla clients
Company & LLP registration
Incorporation with the RoC-cum-Official Liquidator, Himachal Pradesh, at Shimla, with a structure that respects the state's land rules.
Company registration in Himachal →Income tax returns
Government employees, pensioners, professionals, traders and firms, with regime comparison every year.
Read more →GST registration & returns
Hotels, contractors, traders and service businesses; GST TDS credits from government departments.
Read more →Accounting & payroll
Monthly books, TDS, PF and ESI for hotels, schools, clinics and contractors.
Read more →ROC compliance
AGM, AOC-4, MGT-7 and event filings on a calendar.
Read more →Tax notices
Replies to income-tax and GST notices, including AIS mismatches.
Read more →Apple trade: what is taxed and what is not
Most of Himachal's apples come from the Shimla district belt of Kotkhai, Jubbal, Rohru, Theog, Narkanda and Rampur. The tax position depends on who you are in the chain:
| Who | Income tax | GST |
|---|---|---|
| Grower selling own apples | Agricultural income, exempt. It is added in to work out the rate on other income above the basic exemption. | Fresh apples are not taxed under GST, so a grower selling only own produce does not need GST registration. |
| Commission agent (arhtiya) | Commission is business income; keep books and file a return. | Services of a commission agent for the sale or purchase of agricultural produce are exempt from GST. |
| Cold storage or CA store | Business income. | Storage and warehousing of agricultural produce is exempt; storing other goods is taxable. |
| Trader or processor (buying fruit, juice, packing for others) | Business income. | Depends on the product and service; processed products such as juice are taxable. |
Since the 2024 season apples in Himachal mandis are sold by weight, with standardised universal cartons in place of the old telescopic boxes. Commission agents and traders whose books still record crates rather than kilograms find it harder to match their accounts to mandi records, so we set up books that track both.
Government employees and pensioners
Himachal stopped NPS contributions for its own employees from 1 April 2023 and moved them back to the Old Pension Scheme. That changes the tax picture for many Shimla families: the NPS contributions that used to bring down taxable income may have stopped, and pension under the Old Pension Scheme is taxed as salary. Whether the old or the new tax regime is cheaper needs to be worked out again rather than carried over from earlier years. We do that comparison with every return.
Contractors working for government departments
- Two deductions from every bill. Government departments deduct income-tax TDS on contract payments and, on contracts above ₹2.5 lakh, GST TDS of 2%. Both credits need to be matched every month, in your income-tax account and in your GST cash ledger.
- Unclaimed GST TDS is lost cash. The GST credit has to be accepted on the portal before you can use it, and contractors who do not file regularly often leave it sitting there.
- Books that survive a tax audit. Large contract receipts usually take a contractor into tax audit; we keep the bill-wise record that it needs.
Himachal rules every Shimla business runs into
| Topic | Position |
|---|---|
| Registrar of Companies | The RoC-cum-Official Liquidator, Himachal Pradesh, at Shimla covers the whole state. Regional Director matters go to the Regional Director, Northern Region-II at Chandigarh since 16 February 2026. |
| Buying land (section 118) | Under section 118 of the Himachal Pradesh Tenancy and Land Reforms Act, 1972, a non-agriculturist, including every company and most people from outside the state, needs State Government permission to buy land. Plan leases or the permission before you incorporate. |
| Hotels and homestays | Room GST is 5% up to ₹7,500 a night and 18% above it. Homestays come under the 2025 Home Stay Rules; see our Manali page for the categories and fees. |
| GST state code | 02 for Himachal Pradesh. |
| Director KYC | Now once every three years; the next routine filing is due by 30 June 2028. Check your due date. |
Areas we serve in Shimla district
Elsewhere in Himachal: Manali and Kullu · company registration in Himachal Pradesh.
Frequently asked questions
Does TAXAJ have an office in Shimla?
No. We serve Shimla clients online and by phone, and from April 2027 through our Himachal office in Manali. Company, GST and income-tax filings are all done online.
Which RoC handles a company registered in Shimla?
The RoC-cum-Official Liquidator, Himachal Pradesh, at Shimla, which covers the whole state. Regional Director matters go to the Regional Director, Northern Region-II at Chandigarh.
Does an apple commission agent need to charge GST?
No. Services of a commission agent for the sale or purchase of agricultural produce are exempt from GST, and fresh apples themselves are not taxed. The commission is still business income for income tax, so books and a return are needed.
How much GST TDS do government departments deduct from a contractor?
2% of the taxable value on contracts above Rs 2.5 lakh, in addition to income-tax TDS. The contractor has to accept the GST TDS credit on the GST portal before it can be used.
I moved from NPS to the Old Pension Scheme. Does my tax change?
Often, yes. NPS contributions that reduced your taxable income may have stopped, and the Old Pension Scheme pension is taxed as salary. The choice between the old and new tax regime should be worked out again for the current year.
Other TAXAJ offices
Talk to our Himachal team
Orchard, hotel, contract work or a new company in Shimla: tell us what you need and get a fixed quote.
Reviewed by CA Abhilesh Jha · Last updated 16 October 2026. Rules change often; we confirm the position that applies to you before we file.