| 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. |
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Hold first Board Meeting |
Within 30 days of incorporation. |
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Appointment of Auditor |
Within 30 days of incorporation. |
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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. |
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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. |
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Board Meetings |
Minimum 4 in a year with prescribed gap. |
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Annual Return (MGT-7) |
Within 60 days from AGM. |
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Financial Statements (AOC-4) |
Within 30 days from AGM. |
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Income Tax Return (ITR) |
Within due date, usually 30 Sept (with audit) or 31 July (without audit). |
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GST Returns |
Monthly/quarterly as applicable. |
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TDS Returns |
Quarterly filing of TDS statements. |
| 6. Other Compliances |
Maintenance of Statutory Books |
Minutes book, registers, contracts, etc. |
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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. |
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| 9. Closure / Winding Up |
Board Resolution |
To approve winding up. |
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Members’ Resolution |
Special resolution for voluntary winding up. |
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Filing with MCA |
File prescribed forms (STK-2, etc.) for striking off. |
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Payment of liabilities |
Settle dues including loans, creditors, taxes. |
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Final Income Tax Return |
File return for the last year of operation. |
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Obtain NOC/No Objection Certificates |
From tax authorities if required. |