Every registration and filing a private limited startup meets in its first years — which ones are mandatory from day one, and which switch on only when you hire, sell or raise money.

Obligation	Applies when	Due	Law	Status
Commencement of businessINC-20A	Every company with share capital, after shareholders pay for their shares	Within 180 days of incorporation	Companies Act, s.10A	Mandatory
First statutory auditor	Every company	Board appoints within 30 days of incorporation	s.139(6)	Mandatory
Board meetings	Every company	First within 30 days; then four a year (small companies: one in each half-year)	s.173	Mandatory
Annual general meeting	Every company except an OPC	By 30 September (first AGM within 9 months of the first year-end)	s.96	Mandatory
Financial statementsAOC-4	Every company, even with no revenue	Within 30 days of the AGM	s.137	Mandatory
Annual returnMGT-7 / MGT-7A	Every company; small companies file MGT-7A	Within 60 days of the AGM	s.92	Mandatory
Auditor intimationADT-1	When the auditor is appointed at the AGM	Within 15 days of the AGM	s.139	Mandatory
Director KYCDIR-3 KYC	Every person holding a DIN	30 June, once every three financial years (next: 30 June 2028)	Directors Rules, r.12A	Mandatory
Income tax return + auditITR-6	Every company, profit or loss	31 October; tax audit report by 30 September if turnover crosses the audit limit	Income-tax Act	Mandatory
Return of depositsDPT-3	Loans or advances outstanding, including from directors	30 June every year	Deposit Rules, r.16	If applicable
Share allotmentPAS-3	Every fresh issue of shares, including a funding round	Within 30 days of allotment	s.39 / s.42	If applicable
GST registration & returns	Turnover over ₹20 lakh (services) or ₹40 lakh (goods), any inter-state supply of goods, or selling through a marketplace	GSTR-1 by the 11th, GSTR-3B by the 20th; annual return by 31 December	CGST Act	If applicable
TDS deposit & statements	Paying salary, rent, contractor or professional fees above the thresholds	Deposit by the 7th; quarterly statements 31 Jul, 31 Oct, 31 Jan, 31 May	Income-tax Act, 2025, s.393	If applicable
Advance tax	Estimated tax for the year is ₹10,000 or more	15 June, 15 September, 15 December, 15 March	Income-tax Act, 2025	If applicable
MSME dues returnMSME-1	Dues to micro or small suppliers unpaid beyond 45 days	30 April and 31 October	s.405 order	If applicable
DPIIT recognition	Innovative startup, within 10 years of incorporation	Any time — one online application	DPIIT notification	Recommended
80-IAC tax holiday certificate	DPIIT startup incorporated before 1 April 2030, turnover within ₹100 crore	Apply to the Inter-Ministerial Board before you claim	Income-tax Act	Recommended

From 1 December 2025 a small company is one with paid-up capital up to ₹10 crore and turnover up to ₹100 crore. The Income-tax Act, 2025 applies from tax year 2026-27; returns for FY 2025-26 are still filed under the 1961 Act.

FY 2026-27 Calendar

Your Year at a Glance

The dates a GST-registered startup with employees works to. Monthly: TDS deposit by the 7th, GSTR-1 by the 11th and GSTR-3B by the 20th.

Apr – JunQ1
- 30 AprMSME-1 for October–March, if MSE dues are overdue
- 31 MayQ4 TDS statements for FY 2025-26 (24Q / 26Q)
- 15 JunAdvance tax — 15% of the year’s tax
- 30 JunDPT-3 for FY 2025-26
Jul – SepQ2
- 31 JulQ1 TDS statements (Forms 138 / 140 under the 2025 Act)
- 15 SepAdvance tax — 45% cumulative
- 30 SepTax audit report, if turnover crosses the limit
- 30 SepAGM adopting FY 2025-26 accounts
Oct – DecQ3
- 30 OctAOC-4 (30 days after a 30 Sep AGM)
- 31 OctITR-6, Q2 TDS statements, MSME-1 for April–September
- 29 NovMGT-7 / 7A (60 days after a 30 Sep AGM)
- 15 DecAdvance tax — 75% cumulative
- 31 DecGSTR-9 annual return for FY 2025-26, where it applies
Jan – MarQ4
- 31 JanQ3 TDS statements
- 15 MarAdvance tax — 100% of the year’s tax
- 31 MarYear-end: close books, confirm ESOP grants and share allotments filed

What Goes Wrong

Mistakes That Cost Startups Money

Most penalties we see at due diligence come from a handful of missed filings in the first two years.

Skipping INC-20A

Without the commencement declaration the company cannot start business or borrow, and the ROC can move to strike it off.

₹50,000 on the company + ₹1,000/day per officer (max ₹1 lakh)

Late AOC-4 or MGT-7

The additional fee runs per form, per day, with no upper cap. Three years of non-filing disqualifies every director for five years.

₹100 per day, per form

Allotting shares without PAS-3

A funding round is not complete until the allotment is reported. Investors’ lawyers check this first.

₹1,000/day, up to ₹1 lakh

Missing the DIR-3 KYC cycle

The DIN is deactivated, so the director cannot sign any MCA filing until KYC is done.

₹5,000 fee to reactivate

Late TDS deposit or statement

Interest runs monthly on late deposits, and each day’s delay in the quarterly statement adds a fee.

Interest 1.5%/month + ₹200/day late fee

Late GST returns

Late fees apply per return, and the portal blocks your e-way bills after repeated non-filing.

Late fee per day + 18% p.a. interest on tax

Working With TaxClue

How It Works — and What We Need

Four steps

Tell us where you areStage, entity, team size, GST status and whether a funding round is coming.
Get your compliance mapA dated list of every filing due in the next 12 months, with a fixed fee quoted upfront.
We prepare, you approve, we fileOur CA / CS team drafts every form and resolution; you review and sign with your DSC.
Stay investor-readyReminders ahead of each date and an archive of filed copies for due diligence.

Documents to keep ready

PAN & Aadhaar of every director and shareholder
Certificate of incorporation, MOA & AOA
Registered office proofRent agreement or utility bill + owner’s NOC
Bank statements & sales / purchase invoices
Cap table, share certificates & allotment records
Directors’ DSCs and existing GST / TDS logins

Read the Detail

Startup Guides

Common Questions

Startup Compliance — FAQs

Register immediately. Operating without registration creates unlimited personal liability for founders. Early registration also establishes your IP ownership, makes you eligible for DPIIT benefits, and simplifies onboarding investors and employees. The cost is minimal and the downside of waiting is significant.

For a startup planning to raise external funding, Pvt Ltd is almost always the right choice. Investors (angels, VCs) prefer equity-based structures, and shares in a Pvt Ltd are far easier to transfer and vest. LLP is better for professional service firms (CA, law, consulting) with no equity fundraising plans. ESOP, DPIIT recognition, and convertible instruments all work with Pvt Ltd.

DPIIT (Department for Promotion of Industry and Internal Trade) recognises startups under the Startup India program. Recognition is the gateway to the Section 80-IAC tax holiday (which needs a further Inter-Ministerial Board certificate), self-certification under labour and environment laws, fast-tracked and rebated patent filing, and easier access to government procurement and Startup India schemes. You can apply within 10 years of incorporation. Angel tax itself was abolished from 1 April 2024, so recognition is no longer needed for that.

It depends on what applies to you — whether you are GST-registered, how many people you pay, and whether you raise money or issue ESOPs that year. Every Pvt Ltd has the same core: statutory audit, AGM, AOC-4, MGT-7/7A, ADT-1 and the income tax return. GST returns, TDS statements and payroll filings are added only if they apply. Tell us your stage and we quote a fixed fee upfront for your exact list.

Not always. GST is mandatory once turnover exceeds ₹20 lakh (services) or ₹40 lakh (goods). However, if you’re selling on any marketplace (Amazon, Flipkart), offering services to GST-registered businesses (B2B), or making inter-state sales, GST registration is mandatory regardless of turnover. Most funded startups register for GST from day one to claim input tax credit on all business expenses.

No. The angel tax under Section 56(2)(viib), which taxed share premium above fair market value, was abolished from 1 April 2024 for resident and non-resident investors alike. You still need a valuation report for the allotment under company law and FEMA (for foreign investors), and the allotment must be reported in PAS-3 within 30 days.

Yes. A company with no revenue still holds its board meetings and AGM, gets its accounts audited, and files AOC-4, MGT-7/7A, ADT-1 and its income tax return. There is no exemption for inactivity, and the ₹100-a-day additional fee on late ROC forms applies all the same. If the company will stay idle for a long period, dormant status or a strike-off may be cheaper than continued compliance.

It changes the section numbers and form names, not the core obligations. The new Act applies from tax year 2026-27 (starting 1 April 2026): TDS statements become Forms 138 and 140, and TDS sits in section 393. Anything relating to FY 2025-26 — that year’s ITR-6, tax audit and the Q4 TDS statements — is still filed under the 1961 Act and its old forms.

From 1 December 2025 a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore is a small company, which covers almost every early-stage startup. Small companies file the shorter MGT-7A annual return, need only one board meeting in each half of the year, and are exempt from preparing a cash flow statement. AOC-4, ADT-1 and the audit still apply in full.

No. DPIIT recognition is the first step. The 80-IAC deduction — 100% of eligible profits for any 3 consecutive years out of the first 10 — needs a separate certificate from the Inter-Ministerial Board. Only a private limited company or LLP incorporated before 1 April 2030, with turnover within ₹100 crore in every year, can apply.

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