Post-Incorporation Compliance Checklist
Everything a newly registered company must do in its first year — from the first board meeting and INC-20A to the first AGM, ROC annual filings and first income-tax return. Tick each item and track your progress live.
The urgent first-month actions, counted from the date of incorporation.
Steps needed before the company can legally commence business.
Operational and record-keeping essentials to run the company compliantly.
The recurring board/ROC/tax obligations that fall due in the first financial year.
The 4 timelines at a glance
| Timeline | What it covers | Key deadline |
|---|---|---|
| 1 · Within 30 days | First board meeting, first auditor (Sec 139(6)), current a/c, GST; share certificates by 60 days | 30 / 60 days |
| 2 · Within 180 days | Capital deposited & INC-20A commencement of business declaration | 180 days |
| 3 · Ongoing setup | Registers, books, EPFO/ESIC, PT, name board & CIN display | As applicable |
| 4 · First-year statutory | 4 board meetings, first AGM, AOC-4 & MGT-7, DIR-3 KYC, DPT-3, first ITR | Annual |
Keep your new company 100% compliant
Our CAs handle auditor appointment, INC-20A, ROC annual filings, DIR-3 KYC, DPT-3 and your first ITR.
Disclaimer: Indicative first-year compliance checklist for a Private Limited Company under the Companies Act, 2013. Timelines, forms and thresholds follow current MCA / ROC / Income-tax practice and may change; verify the requirements applicable to your company.
How first-year compliance works
Getting the Certificate of Incorporation is only the start. In its first year a company must complete a sequence of one-time and recurring obligations — some counted in days from incorporation (first board meeting, first auditor, INC-20A) and others tied to the financial year (AGM, ROC annual filings, first ITR). Miss them and penalties add up fast.
First 30–60 days
Hold the first board meeting, appoint the first auditor within 30 days, open a current account and issue share certificates within 60 days.
Within 180 days
Deposit the subscription capital and file INC-20A — the commencement-of-business declaration — before you start trading or borrowing.
Set up operations
Maintain statutory registers & books, register for EPFO/ESIC and professional tax where applicable, and display the CIN on documents.
Annual filings
Hold at least 4 board meetings and the first AGM, file AOC-4 & MGT-7, DIR-3 KYC, DPT-3 and the company's first income-tax return.
Key terms explained
First auditor (within 30 days)
Under Section 139(6), the Board must appoint the company's first statutory auditor within 30 days of incorporation. If the Board fails, the members appoint one within 90 days at an extraordinary general meeting; the first auditor holds office until the conclusion of the first AGM.
Share certificates (within 60 days)
The company must issue share certificates to subscribers of the memorandum within 60 days of incorporation, evidencing their shareholding. They are issued in the prescribed form and entered in the register of members.
INC-20A
The declaration of commencement of business, filed within 180 days of incorporation, confirming subscribers have paid in the agreed capital. A company cannot start business or exercise borrowing powers until INC-20A is filed.
First AGM timeline
The first Annual General Meeting must be held on or before 30 September of the following year, or within 9 months of the end of the first financial year — whichever is applicable. Later AGMs follow the 6-month/15-month rules.
AOC-4 & MGT-7
AOC-4 files the audited financial statements with the ROC, and MGT-7 (or MGT-7A for small companies) files the annual return. Both are due after the AGM and attract daily late fees if missed.
DIR-3 KYC & DPT-3
DIR-3 KYC is the KYC for every director holding a DIN, due once every three financial years by 30 September; DPT-3 is the annual return of deposits and money received that is not treated as deposits. Both are yearly compliances that begin in the first year.
What must be done immediately after incorporation?
Open the company bank account, bring in the subscription money and file INC-20A within 180 days, appoint the first auditor within 30 days and file ADT-1, issue share certificates within 60 days with stamp duty paid, and hold the first board meeting within 30 days.
What registers must a new company maintain?
The register of members, register of directors and key managerial personnel and their shareholding, register of charges, register of contracts in which directors are interested, and the minutes books for board and general meetings.
What are the first-year filings?
AOC-4 with the financial statements, MGT-7 or MGT-7A as the annual return, DPT-3 by 30 June, DIR-3 KYC for each director in their due year, and the income-tax return. The first AGM must be held within nine months of the end of the first financial year.
What registrations follow incorporation?
GST where applicable, professional tax and Shops & Establishment as required by the state, EPF and ESI once the employee thresholds are crossed, Udyam registration, and IEC if you intend to import or export.
What is most often missed by new companies?
INC-20A and the first auditor's appointment. Missing INC-20A costs ₹50,000 for the company and ₹1,000 a day for each officer, and can lead to the company being struck off before it has really started.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.