Practical, real-world guides on Pvt Ltd registration, LLP, GST, ROC compliance, trademark, MSME and more. Written by qualified CAs — updated for 2026.
Complete guide to registering a Pvt Ltd company in India in 2026 — eligibility, documents, SPICe+ process, fees, timeline and what happens after incorporation.
Real comparison of Pvt Ltd, LLP and OPC for Indian founders — liability, compliance, taxation, fundraising, conversion options. Includes a decision framework.
Everything about GST registration in India in 2026 — turnover thresholds, who needs to register, documents, online process, timeline, composition scheme.
Complete guide to DIR-3 KYC — annual KYC for every DIN holder, due 30 September, ₹5,000 penalty if missed. Process for first-time vs subsequent KYC.
Complete annual compliance calendar for Pvt Ltd companies in 2026 — every form, every due date, every penalty. Bookmark this for the year.
Protect your brand name and logo with trademark registration in India. Real costs, classes, timeline, opposition, renewal — complete brand protection guide.
Free MSME/Udyam registration in India — eligibility, online process via udyamregistration.gov.in, benefits like priority lending, MSME delayed payment protection.
Every Pvt Ltd incorporated after 2 Nov 2018 must file INC-20A within 180 days. Process, documents, penalties of ₹1,000/day + ₹50,000 fine explained.
Complete guide to AOC-4 — the annual financial statements filing for Pvt Ltd companies. Due 30 days from AGM, ₹100/day penalty if missed.
MGT-7 is the annual return for Pvt Ltd and Public companies. MGT-7A is the simplified version for small companies and OPCs. Due 60 days from AGM.
ADT-1 is filed within 15 days of AGM to intimate the RoC about auditor appointment/reappointment. ₹500/day late fee. Mandatory even if same auditor continues.
DPT-3 is the annual return of deposits and outstanding loans not treated as deposits. Mandatory even with NIL outstanding. Due 30 June every year.
DIR-12 is filed within 30 days of any change in directors — appointment, resignation, removal. Process, documents, late fees explained.
INC-22 is filed for change of registered office within the same city, between cities of same RoC, or across RoC jurisdictions. Process, documents, timelines.
SH-7 is filed when authorised share capital is increased. Process, MOA amendment, stamp duty implications, fees.
PAS-3 is filed within 30 days of share allotment. Covers private placement, rights issue, bonus issue, preferential allotment. Documents and process.
STK-2 is the application for voluntary strike off (closure) of a Pvt Ltd company. Eligibility, process, costs, timeline, and what about pending compliances.
MR-1 is filed for appointment of Managing Director, Whole-Time Director or Manager and their remuneration approval. Section 196-197 compliance.
GSTR-1 reports outward supplies. Monthly filers by 11th, QRMP filers by 13th of next quarter. Late fee ₹50/day capped. Complete guide.
GSTR-3B is the summary return with tax payment. Due 20th/22nd/24th of next month. Late fee + interest on tax dues. Process explained.
Reverse Charge Mechanism shifts GST liability from supplier to recipient. Notified categories: GTA, legal services, director services, rent, etc.
E-way bill is mandatory for goods movement above ₹50,000. Validity depends on distance. Penalties for non-compliance, exemptions, generation process.
Section 115BAA offers 22% tax (effective 25.17% with surcharge) for domestic companies foregoing exemptions. Eligibility, opt-in process, comparison.
100% tax exemption for 3 consecutive years out of 10 for eligible startups. Eligibility criteria, application process via DPIIT, common mistakes.
Section 44AD allows small businesses to declare 8% (cash) / 6% (digital) of turnover as presumptive income. No books needed. Eligibility, who cannot opt.
ITR-6 is for companies other than Section 11 (charitable). Due 31 October (with audit) or 31 July. Filing process, required documents.
Free DPIIT recognition under Startup India unlocks tax holidays, 50% patent rebate, easier compliance. Eligibility criteria and step-by-step application.
When and how to convert LLP into Pvt Ltd company. Process under Section 366 + URC-1. Tax neutrality conditions, common reasons for conversion.
DIN (Director Identification Number) is mandatory before becoming a director. Apply via DIR-3. Documents, fees, timeline, common rejections.
DIR-11 is the director-filed resignation notice. Protects you from being liable for company defaults after resignation. Process explained.
CHG-1 is filed within 30 days of creating a charge over company assets. Bank loans, mortgages, hypothecation. Process and penalties.
CHG-4 releases a registered charge after loan repayment. File within 30 days. Without it, charge stays on MCA records affecting future borrowings.
MGT-14 is filed within 30 days for resolutions specified in Section 117 — special resolutions, certain board resolutions. List, process, penalty.
BEN-2 is filed when an individual holds 10%+ beneficial interest indirectly. Section 90 compliance, format, penalties for non-disclosure.
Dormant status (Section 455) reduces compliance burden for inactive companies. Eligibility, application via MSC-1, ongoing requirements.
INC-9 is the affidavit by first directors/subscribers at incorporation. Declarations under Section 7. Now part of integrated SPICe+.
GSTR-9 is the annual return consolidating monthly/quarterly returns. Mandatory above ₹2 cr turnover. Due 31 December. Process and reconciliation.
GSTR-9C reconciles GST returns with audited financials. Self-certified since FY 2020-21. Mandatory above ₹5 cr turnover. Process explained.
E-invoicing mandatory for businesses with turnover > ₹5 cr (latest threshold). IRN generation, QR code, integration with ERP, penalties.
Step-by-step GST refund — exports (with/without LUT), inverted duty structure, excess cash, refund form RFD-01, time limit 2 years.
LUT allows exports without paying IGST. Valid for one FY. Process via RFD-11, eligibility, bond alternative for non-eligible exporters.
Section 115BAB offers 15% (effective 17.16%) corporate tax for new manufacturing companies. Strictest eligibility — date, activity, no other regime.
Angel Tax taxes share issuance above fair value. Exemption available for DPIIT-recognised startups under specific conditions. Procedure detailed.
TDS rates by section, due dates for deposit and quarterly returns, Form 16/16A issuance. Updated rates for major sections.
ITR-U allows updating ITR for past 2 years. Use cases, additional tax (25-50%), eligibility conditions, situations NOT allowed.
Section 44ADA allows professionals (CA, doctor, lawyer, etc.) to declare 50% of gross receipts as income. Up to ₹75 lakh turnover (extended).
Section 8 companies are charitable/non-profit corporations. Process, requirements, advantages over trust/society, tax exemptions.
How foreign parent companies set up a Pvt Ltd in India. FDI sector caps, automatic vs approval route, FC-GPR filing, ongoing compliance.
Complete ESOP guide for Indian startups — plan design, board approvals, vesting schedules, tax treatment at grant/vest/exercise/sale.
EPF mandatory for businesses with 20+ employees (10 in some states). Registration process, ECR filing, employer/employee contribution structure.
Share transfer in Pvt Ltd uses Form SH-4. Stamp duty 0.015%, board approval, statutory register update. Complete process with documents.
PAS-4 is the offer letter for private placement under Section 42. Must precede share allotment. Strict timelines, no public advertising allowed.
Cost audit mandatory for specified sectors above turnover thresholds. CRA-2 for auditor appointment, CRA-4 for cost audit report filing.
Composition scheme — 1% (traders), 5% (restaurants), 6% (services). Eligibility, restrictions, when to opt in, GSTR-4/CMP-08 compliance.
Not all GST paid on purchases is claimable. Section 17(5) blocks ITC on motor vehicles, food, gifts, employee benefits, real estate, more.
Cancel GST registration voluntarily via REG-16. Process, ITC reversal on closing stock, final return GSTR-10, after-effects on customers.
CMP-08 is the quarterly tax payment form for composition dealers. Due 18th of next quarter month. Process and common errors.
GSTR-4 is the annual return filed by composition dealers. Due 30 April of next FY. Consolidates quarterly CMP-08 data with annual summary.
Section 80C allows ₹1.5 lakh deduction across LIC, PPF, ELSS, NSC, EPF, home loan principal, school fees. Detailed list and limits.
Section 80D allows ₹25k (self+family) + ₹50k (senior parents) deduction on health insurance premiums. Preventive check-up included.
Section 80G allows tax deduction for donations — 50% (most NGOs) or 100% (PM CARES, government funds). Conditions, proof, claim process.
Section 194Q makes BUYER deduct TDS at 0.1% on purchase value above ₹50 lakh from each seller. Buyer turnover > ₹10 cr threshold.
Section 206C(1H) makes SELLER collect TCS at 0.1% on sales above ₹50 lakh to a single buyer. Seller turnover > ₹10 cr threshold.
Tax audit mandatory for businesses > ₹1 cr turnover (₹10 cr if cash < 5%). Process, Form 3CD details, due date 30 September.
ESIC mandatory for establishments with 10+ employees earning ₹21,000 or less. Contribution: 0.75% employee + 3.25% employer. Process explained.
Professional Tax is state-specific, mandatory for employees and self-employed. Rates differ — Maharashtra ₹2,500, Karnataka ₹2,400 etc.
S&E registration mandatory for all commercial establishments. Working hours, holidays, women safety. State-specific Act and rules.
POSH Act mandatory for establishments with 10+ workers. Internal Committee (IC) constitution, policy, training, annual report.
SAFE Notes — Simple Agreement for Future Equity. Convertible instrument popular with seed-stage startups. Indian legal challenges, alternatives.
Convertible Notes allowed for DPIIT startups — debt converts to equity. Max ₹25 lakh per investor, 5-year window. Process and benefits.
A clean cap table is critical for fundraising, ESOPs, exits. Setup, tracking dilution, common errors, recommended tools (Carta, Hissa).
AIS shows your financial transactions reported to Income Tax. Review before filing ITR. How to access, correct errors, types of data captured.
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