Post-Incorporation Compliance Timeline for New Companies in India (2026)

You have registered your company, and the Certificate of Incorporation (COI) just arrived. Congratulations on the successful Incorporation!

Now comes the part most people underestimate: compliance. It began the moment the certificate was issued and does not wait for your readiness.

Based on our years of experience, we have observed that many business owners are unaware that three compliance deadlines — the first board meeting, the auditor appointment, and the ADT-1 filing — can pass within the first 45 days. This guide covers exactly what you need to do, in what order, and what happens — in rupees and notices — if you don't.

Post-incorporation compliance is the set of legal filings, registrations, and declarations a company must complete after being registered in India as per the Companies Act, 2013, with additional requirements from GST law, labour legislation, and state-specific acts.

The deadline windows are tight, and missing them can lead to penalties, ROC notices, or being blocked from legally conducting business at all.

If you are a start-up or new business in 2026-27, you must actively monitor your company's compliance obligations after incorporation so that you do not miss any important compliance deadlines.

 

Why compliance matters for startups?

Being compliant with all post-incorporation requirements will help your business achieve greater transparency, accountability, and corporate governance. You will demonstrate to all stakeholders (investors, banks, suppliers, and government agencies at all levels) that they can count on you to be compliant with all applicable laws.

A compliant business will be better prepared for an audit, a merger, or raising capital. Complying with post-incorporation requirements is crucial in determining the amount of capital the company can raise and the value of the business as it matures over time.

A company that complies with regulations from day one will have an advantage in growing and expanding globally.

 

One Startup Insight

While supporting founders across India, we've observed that INC-20A, DIR-3 KYC, and delayed share certificate issuance account for a significant percentage of early-stage compliance issues. In many cases, founders only become aware of these obligations after receiving a notice from the ROC or while preparing for investment due diligence.

The good news is that all three issues are entirely preventable with a structured compliance calendar from Day 1.

Need help tracking these deadlines?

 

Post-Incorporation Compliance Checklist for New Companies in India

 

Compliance Requirement	Timeline	Applicable To
Hold first Board Meeting	Within 30 days	Private Limited Company
Open company bank account	Immediately after incorporation	All companies
Deposit subscribed share capital	Before INC-20A filing	Companies with share capital
File Form INC-20A	Within 180 days	Companies with share capital
Appoint first Statutory Auditor	Within 30 days	Private Limited Company
Issue Share Certificates	Within 60 days	Companies with share capital
GST Registration (if applicable)	As per GST law	Eligible businesses
Shop & Establishment Registration	State-specific timeline	Most businesses
EPF Registration	Upon reaching threshold	Eligible employers
ESIC Registration	Upon reaching threshold	Eligible employers
Professional Tax Registration	State-specific	Applicable states
Udyam (MSME) Registration	Optional but recommended	MSMEs
Prepare Financial Statements	Before AGM	All companies
Hold First AGM	As prescribed under Companies Act	Private Limited Company
File AOC-4	Within 30 days of AGM	Private Limited Company
File MGT-7	Within 60 days of AGM	Private Limited Company
DIR-3 KYC	Required once every 3 years, and the deadline is 30 June	All directors

Quick Founder Checklist

☐ Hold first Board Meeting

☐ Open company bank account

☐ Deposit share capital

☐ Appoint auditor

☐ Issue share certificates

☐ File INC-20A

☐ Review GST applicability

☐ Complete labour registrations

☐ Maintain statutory records

☐ Track annual filing deadlines

 

Compliance Timeline after Registration (First 180 Days)

The 180 days immediately after a company has been established in India are divided into four phases of compliance.

First Board Meeting

After successful incorporation, the first thing your company must do is hold a board meeting to create the framework. Under Section 173 of the Companies Act, 2013, this must happen within 30 days of incorporation. We suggest you hold this meeting within the first week.

In that meeting, the directors will:

•       Appoint a chairperson

•       Confirm the registered office address

•       Approve the company's bank account

•       Authorise signatories for ROC and statutory filings

•       Sign two director disclosures: Form DIR-2 (consent to act as director) and Form DIR-8 (declaration of non-disqualification)

 

Keep proper written minutes of this meeting. These will serve as an essential legal document, and this will help you when your bank asks for it before approving a credit facility or when your first investor runs due diligence — those minutes are one of the first documents on the list.

Quick Tip: Registered office verification: Under enhanced INC-22 compliance, the ROC may now require geo-tagged photographs of your registered office. Keep your registered address accessible and documented.

 

Bank Account

Open the company's current account right after the board meeting. Banks typically need: Certificate of Incorporation, PAN, MOA and AOA, a board resolution authorising the signatory, and KYC documents for all directors.

From Day 1, every business transaction goes through this account. This account is used for depositing share capital, receiving customer payments, and meeting operational expenses.

Note: Mixing personal and company funds creates an accounting mess that quietly becomes a legal problem — especially during a GST audit or investor review.

Commencement of Business

The company cannot legally commence business activities or exercise borrowing powers until INC-20A is filed. Every company with share capital must file this form within 180 days of incorporation. It is a declaration that shareholders have deposited their subscribed share capital into the company's current bank account (Section 10A of the Companies Act, 2013).

 

File on the MCA V3 portal. If you want us to handle the filing, WhatsApp us or contact us.

Share Certificates

Share certificates must be issued to all shareholders within 60 days of incorporation. These are the legal proof of share ownership. Without them, a shareholder cannot prove what they own, which matters the moment you restructure, raise money, or transfer shares (Section 56(4) of the Companies Act, 2013).

Statutory Auditor Appointment

The Board must appoint the first statutory auditor within 30 days of incorporation. After the appointment, file Form ADT-1 with the ROC within 15 days (Section 139(1) of the Companies Act, 2013).

Note: Do this at the same first board meeting. The auditor needs to be in place from the start — they'll sign off on your first financial year accounts.

 

GST Registration

GST is not automatic for a new company. You need to register if:

•       Annual turnover crosses ₹40 lakh (goods) or ₹20 lakh (services)

•       Annual turnover crosses ₹20 lakh (goods) or ₹10 lakh (services) — for the special category states (most of the North-East, Himachal Pradesh, Uttarakhand)

•       You sell through e-commerce platforms — mandatory regardless of turnover

•       You operate in more than one state

 

GST registration happens on the GST portal. After registration, link your company's bank account within the prescribed window — if not completed, your GSTIN can be suspended.

 

Note: Below the mentioned thresholds, registration is voluntary. But many B2B startups register early anyway — you can claim input tax credit, and most corporate clients ask for a GST invoice before they'll onboard a vendor.

 

Quick Tip: Aadhaar authentication (OTP or biometric) is now standard for the authorised signatory in most states. Keep the Aadhaar-linked mobile ready during registration.

→  One-Startup GST Registration

 

Shop & Establishment Act registration

In most Indian states, registration under the Shop & Establishment Act is mandatory within 30–60 days of starting operations (exact deadline varies by state). It covers employee working hours, leave policies, and workplace conditions. Registration goes to your state Labour Department, not the MCA.

→  One-Startup  Shop Establishment Registration

 

EPF Registration

Under the Employees' Provident Funds & Miscellaneous Provisions Act, 1952, EPF registration is mandatory once you have 20 or more employees. With fewer than 20, it's optional — but many startups register voluntarily as a hiring advantage.

Register on the EPFO portal.

 

ESIC registration

Under the Employees' State Insurance Act, 1948, ESIC registration is mandatory when:

·         Your company or business must register for ESIC if you have 10 or more people (20 in certain states, like in Maharashtra and Chandigarh)

·         Those employees earn a monthly salary of ₹21,000 or less

 

Both conditions must be met. Register on the ESIC portal.

→  One-Startup ESIC & PF Registration

 

Professional Tax

Professional tax is a state-level levy that applies in roughly 18 states, including Maharashtra, Karnataka, West Bengal, Gujarat, Tamil Nadu, Andhra Pradesh, and Telangana. If your company is in one of these states, employer registration and employee deduction are mandatory. Rates and timelines vary by state.

 

MSME / Udyam registration

Not mandatory — but worth doing. Udyam registration gives access to priority sector lending, government tenders, delayed payment protection under the MSMED Act, and certain tax benefits. It's free, takes about 15 minutes, and there's no downside.

→  One-Startup MSME Registration

Annual General Meeting (AGM)

For companies incorporated in FY 2025–26, the first AGM must be held within 9 months from the end of the first financial year.

India's financial year closes on 31 March — so if you incorporated in 2025–26, your first AGM must happen by 31 December 2026.

For the AGM, you'll need:

•       Audited financial statements for the year

•       Auditor's report

•       Directors' report

•       Statutory notices sent to all shareholders

After the AGM, two forms go to the ROC:
1. AOC-4 for audited financial statements (Balance Sheet, P&L Account), due within 30 days of the AGM

2. MGT-7 for the annual return — directors, shareholders, registered details, due within 60 days of the AGM

Compliance doesn't end at Day 180. It shifts from a setup problem to a calendar management problem. Here's what your company owes on a recurring basis:

 

Compliance item	Deadline
Income Tax Return (company, audit applicable)	31 October
DIR-3 KYC — all directors	Required once every 3 years, and the deadline is 30 June
Advance tax instalments	15 June · 15 Sept · 15 Dec · 15 March
GSTR-1 (outward supply return)	11th of following month, or quarterly under QRMP
GSTR-3B (monthly GST summary)	20th of following month, or quarterly under QRMP
TDS deposit	7th of following month (30th for March)
Quarterly TDS returns (Form 24Q / 26Q)	Quarterly
AOC-4 + MGT-7	30 and 60 days from AGM
DPT-3	30 June (once in 3 years)

 

Note — We have noticed that many directors miss filing DIR-3 KYC. Every director holding a DIN must file their KYC by 30 September every year. If you miss filing it, your DIN gets deactivated. With a deactivated DIN, the company cannot file a single document with the ROC until it's restored — a process that costs ₹5,000 per director as a late fee.

 

Requirement	Deadline	Penalty
INC-20A	Within 180 days of incorporation	₹50,000 (company) + ₹1,000/day on each officer in default
Share certificates	Within 60 days of incorporation	₹25,000–₹5,00,000 (company); ₹10,000–₹1,00,000 (officer)
ADT-1 (auditor appointment)	Within 15 days of Board appointment	Penalty under Section 139, Companies Act 2013
AOC-4	Within 30 days of AGM	₹100/day of continuing default
MGT-7	Within 60 days of AGM	₹100/day of continuing default
DIR-3 KYC	30 September every year	DIN deactivation; ₹5,000 per director to restore

 

1.    Delaying the bank account. Personal accounts get used for business payments. Those early transactions are nearly impossible to untangle during a GST audit or investor due diligence.

2.    Not issuing share certificates in time. Feels like internal paperwork. Isn't. The penalty clock starts at Day 61.

3.    Skipping Shop & Establishment registration. In most states, it's not optional. The fine is minor — but the scrutiny that follows a labour compliance notice is not.

4.    Missing the first board meeting minutes. No documentation means the meeting didn't legally happen. An investor seeing a blank where the inaugural board minutes should be will notice.

5.    Finding out about DIR-3 KYC after the DIN is deactivated. That's the most expensive and disruptive way to learn about this form. It blocks all ROC filings until the DIN is restored.

 

Set a compliance calendar the day you receive your Certificate of Incorporation. Every deadline above goes into it, dated from your incorporation date. Most penalty notices start because someone meant to get to it and didn't.

If you'd rather not track this yourself — that's exactly what we do for hundreds of founders, entrepreneurs, and business owners at one-startup.in. We file on time, update you before every deadline, and tell you honestly what's mandatory versus optional for your specific business.

→  Talk to our compliance team on WhatsApp → or contact us

 

Q1: Can my company operate without filing INC-20A?

No. Under Section 10A of the Companies Act, 2013, a company with share capital cannot legally commence business or exercise borrowing powers until INC-20A is filed. Your Certificate of Incorporation exists — but the company is not permitted to transact until this declaration is on record.

Q2: Is GST registration mandatory right after company incorporation?

Not always. GST is mandatory if your annual turnover crosses ₹40 lakh (goods) or ₹20 lakh (services), if you sell through e-commerce platforms, or if you operate in more than one state. Below those thresholds, registration is optional — though many B2B startups register early to claim input tax credit and to raise GST invoices for corporate clients.

Q3: When must the first board meeting be held after incorporation?

Under Section 173 of the Companies Act, 2013, the first board meeting must be held within 30 days of incorporation. In this meeting, directors appoint the statutory auditor, confirm the registered office, authorise bank account opening, and sign director disclosure forms.

Q4: What is DIR-3 KYC and what happens if a director misses it?

DIR-3 KYC is an MCA filing used to verify and update a director’s personal and contact details. Missing the applicable deadline can result in the director’s DIN being deactivated. To reactivate it, the pending KYC must be filed with a late fee of ₹5,000

Q5: When must share certificates be issued after incorporation?

Under Section 56(4) of the Companies Act, 2013, share certificates must be issued within 60 days of incorporation. Late issuance attracts penalties of ₹25,000 to ₹5,00,000 on the company and ₹10,000 to ₹1,00,000 on each officer in default.

Q6: Is EPF registration mandatory for a startup with fewer than 20 employees?

No. Under the Employees' Provident Funds & Miscellaneous Provisions Act, 1952, EPF registration is mandatory only once you have 20 or more employees. Voluntary registration before that is allowed but not legally required.

Q7: What is the difference between Form AOC-4 and Form MGT-7?

AOC-4 is for filing audited financial statements with the ROC — due within 30 days of the AGM. MGT-7 is the annual return covering directors, shareholders, and company details — due within 60 days of the AGM. Both attract ₹100 per day per form if filed late.

Q8: Is Shop & Establishment Act registration mandatory for a new company?

In most Indian states, yes — mandatory within 30–60 days of commencing operations (exact deadline varies by state). Registration goes to the state Labour Department and covers employee working hours, leave entitlements, and workplace conditions.

Q9: What is the income tax filing deadline for a Private Limited Company?

A Private Limited Company subject to tax audit must file its Income Tax Return by 31 October for the preceding financial year. Advance tax is payable quarterly: 15% by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March.

 

one-startup.in has managed post-incorporation compliance for hundreds of founders, entrepreneurs, and business owners across India. We file on time, update you before each deadline, and we'll tell you straight if something doesn't apply to your business. No hidden charges. No chasing us for updates. One person handling your case from start to finish.

WhatsApp us to get started  →  +91 70551 07773   |   one-startup.in

 

Authority	Purpose
Ministry of Corporate Affairs (MCA)	Company incorporation, ROC filings, INC-20A, AOC-4, MGT-7, DIR-3 KYC
GST Portal	GST registration, GST returns, GST compliance
EPFO	Provident Fund registration and compliance
ESIC	Employee State Insurance registration and compliance
Income Tax Department	Corporate income tax filing, TDS, advance tax
Udyam Registration Portal	MSME registration
Startup India	DPIIT recognition and startup benefits