1. Incorporation |
Filing e-forms with MCA |
SPICe+ (INC-32) for company registration; Obtain DIN, DSC, PAN, TAN. |
2. Post-Incorporation |
Issue share certificates |
Within 2 months of allotment of shares. |
|
Hold first Board Meeting |
Within 30 days of incorporation. |
|
Appointment of Auditor |
Within 30 days of incorporation. |
|
Open Bank Account |
For company operations. |
3. Statutory Registers |
Maintain Registers |
Register of Members, Directors, Charges, etc. |
4. Tax Registrations |
Apply for PAN & TAN |
Mandatory for tax compliance. |
|
GST Registration (if applicable) |
If turnover exceeds threshold or applicable sector. |
5. Regular Filings & Meetings |
Annual General Meeting (AGM) |
Within 6 months from end of financial year; gap between AGMs not more than 15 months. |
|
Board Meetings |
Minimum 4 in a year with prescribed gap. |
|
Annual Return (MGT-7) |
Within 60 days from AGM. |
|
Financial Statements (AOC-4) |
Within 30 days from AGM. |
|
Income Tax Return (ITR) |
Within due date, usually 30 Sept (with audit) or 31 July (without audit). |
|
GST Returns |
Monthly/quarterly as applicable. |
|
TDS Returns |
Quarterly filing of TDS statements. |
6. Other Compliances |
Maintenance of Statutory Books |
Minutes book, registers, contracts, etc. |
|
ROC Annual Compliance |
Filing required forms and fees. |
7. Tax Audit (if applicable) |
Tax Audit under Section 44AB |
If turnover exceeds limits. |
8. Secretarial Audit (if applicable) |
Mandatory for certain companies. |
|
9. Closure / Winding Up |
Board Resolution |
To approve winding up. |
|
Members’ Resolution |
Special resolution for voluntary winding up. |
|
Filing with MCA |
File prescribed forms (STK-2, etc.) for striking off. |
|
Payment of liabilities |
Settle dues including loans, creditors, taxes. |
|
Final Income Tax Return |
File return for the last year of operation. |
|
Obtain NOC/No Objection Certificates |
From tax authorities if required. |