Download the complete Indian business compliance checklist. Covers company registration, GST, income tax, ROC, TDS, FSSAI, trademark and more. Free PDF.
Company Registration
Decide business structure (Pvt Ltd / LLP / OPC / Proprietorship) Choose based on liability, investors, compliance needs
Obtain DSC (Digital Signature Certificate) for all directors Class 3 DSC required for MCA filings
Apply for DIN (Director Identification Number) Required for all directors of a company
Name approval via MCA RUN / SPICe+ form Check trademark database before finalising
Draft MOA & AOA (Memorandum & Articles of Association) Define objects, share capital, internal rules
File SPICe+ for incorporation with MCA Includes PAN, TAN, EPFO, ESIC, professional tax
Obtain Certificate of Incorporation (COI) Company is legally born on this date
Open current account in company name Requires COI, MOA, board resolution
GST Compliance
Check GST registration threshold (₹40L goods / ₹20L services) Mandatory if selling online, inter-state, or importing
Register on GST portal (REG-01) Includes Aadhaar authentication from 2024
Set up accounting software with GST Tally, Zoho Books, or similar — configure HSN/SAC codes
File GSTR-1 monthly (11th) or quarterly (QRMP) Outward supply details — auto-populated in GSTR-3B
File GSTR-3B monthly (20th/22nd/24th) Summary return with tax payment
Reconcile GSTR-2B vs Purchase register monthly Claim ITC only on matched invoices
File GSTR-9 annual return by Dec 31 Consolidated annual GST return
E-invoicing if turnover >₹5Cr Mandatory — generate IRN before issuing invoice
Income Tax & TDS
Obtain PAN for company/LLP Auto-allotted via SPICe+ for companies
Obtain TAN for TDS deductions Required before making salary/contractor payments
Deduct TDS on salary (192), contractor (194C), rent (194I) Deposit by 7th of following month
File quarterly TDS returns (24Q/26Q) Due: Jul 31, Oct 31, Jan 31, May 31
Issue Form 16 (salary) and 16A (others) to deductees By June 15 after year-end
File ITR by July 31 (non-audit) or Oct 31 (audit) Late filing attracts ₹5,000 penalty
Get tax audit done if turnover >₹1Cr (business) / ₹50L (profession) Report 3CA/3CB + 3CD
Advance tax if liability >₹10,000 per year 4 installments: Jun 15, Sep 15, Dec 15, Mar 15
Annual ROC Compliance
Hold Annual General Meeting (AGM) within 6 months of FY end Latest by Sep 30 each year
Prepare and approve financial statements Signed by 2 directors + auditor
File MGT-7A (annual return) within 60 days of AGM e-form with MCA — penalty ₹100/day
File AOC-4 (financial statements) within 30 days of AGM Balance sheet + P&L with auditor report
Appoint statutory auditor at first AGM (ADT-1) Mandatory for all companies
Director KYC (DIR-3 KYC) by Sep 30 every year ₹5,000 penalty if missed
Hold minimum 4 board meetings per year At least one per quarter, gap ≤120 days
Maintain statutory registers Members, directors, charges, contracts register
FSSAI & Food Compliance
Determine FSSAI license type Basic (up to ₹1.5Cr), State (₹1.5Cr–₹50Cr), Central (>₹50Cr / multi-state)
Apply on FoSCoS portal (foscos.fssai.gov.in) Documents: ID proof, address proof, business proof, layout plan
Display FSSAI license number on all products/premises Mandatory after grant
File FSSAI Annual Return (Form D1) by May 31 Applicable to State/Central license holders
Ensure Food Safety Management System (FSMS) Hygiene, pest control, temperature logs
Renew FSSAI license before expiry (30 days prior) Penalty for operating with expired license
™️Trademark & IP
Conduct trademark search on IP India portal Before investing in branding
File trademark application (TM-A form) Class-wise — ₹4,500 per class online
Monitor for opposition within 4 months of journal publication File counter-statement if opposed
Reply to examination report within 1 month if objected Strong reply required — legal basis
Register copyright for original works (logos, content, software) File Form XIV on copyright office portal
Renew trademark every 10 years (TM-R form) ₹9,000 per class renewal fee
PF, ESI & Labour
Register for PF if 20+ employees (EPFO portal) Contribution: 12% employee + 12% employer on basic
Register for ESI if 10+ employees (ESIP portal) Applicable if gross salary ≤₹21,000/month
Deposit PF by 15th of following month Late deposit attracts 12%–18% interest + damages
File PF ECR (Electronic Challan-cum-Return) monthly Via Unified Portal
File ESI half-yearly return (April–Sep by Nov 11, Oct–Mar by May 11)
Maintain employee registers (attendance, wages, overtime) Labour law requirement
Display required notices under labour laws Minimum wages, PF, POSH notice, etc.
Startup India & Other
DPIIT recognition (Startup India) Apply on startupindia.gov.in — tax benefits, fast track
MSME / Udyam Registration Free, instant — unlocks subsidies, priority lending, tender benefits
GeM Registration (for B2G sales) Sell to government departments — huge market
Import Export Code (IEC) for cross-border trade ₹500 fee, permanent, no renewal
Professional Tax registration (state-specific) Maharashtra, Karnataka, AP, etc.
Shop & Establishment registration (local municipal) Required for all commercial premises
Environmental clearances if manufacturing Based on category and output volume
Data Protection compliance (DPDP Act 2023) Consent management, data localisation planning