Startup Compliance Checklist India

The riskiest period for compliance is the first year, when founders are busy building and the obligations are easy to miss. Incorporation creates a separate legal entity with its own calendar from day one. Here is what that calendar looks like.

Immediately after incorporation

Three things matter early. File INC-20A to declare commencement of business before you start operations or borrow. Appoint a statutory auditor within the first month of incorporation and file ADT-1. Open the company bank account and bring in the subscription money the shareholders committed to.

Registrations to assess

Not every registration applies, but you must check each:

• GST, if you cross the threshold or supply inter-state or through e-commerce.
• Professional tax and Shops and Establishment registration, which are state-specific.
• EPFO and ESIC once you cross the employee headcount triggers.
• Startup India and DPIIT recognition, if you want the associated benefits.

Ongoing periodic compliance

Through the year, keep statutory registers and minutes updated, hold the required board meetings, and file GST and TDS returns on their due dates if those apply to you. Deduct and deposit TDS on salaries and key payments, and file the quarterly TDS returns.

Annual filings

After the financial year ends, the company holds its annual general meeting, files AOC-4 with its financial statements and MGT-7 with its annual return, and files its income tax return. Directors with a DIN file DIR-3 KYC by the annual deadline.

What slipping actually costs

Late ROC forms attract an additional fee of ₹100 per day per form, with no upper cap. A missed DIR-3 KYC deactivates the director's DIN and costs a reactivation fee. Beyond the rupees, a clean compliance record matters in due diligence when you raise money or sell.

Build the calendar once, with reminders, and first-year compliance becomes routine. Thresholds, forms and fees change, so confirm what currently applies to your company.