📋 Free Download · 2026 Updated
India Business Compliance — Complete Checklist 2026
Everything a founder, CA, or business owner needs to stay 100% compliant. Covers registration, GST, tax, ROC, licenses, and more — all in one interactive page.
8 compliance categories
60+ checklist items
FY 2026–27 updated
✅ Interactive Checklist
Business Compliance Checklist 2026
Tick items as you complete them — your progress is tracked below. Print or save as PDF anytime.
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🏢 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 30 June, once every 3 financial years ₹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
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