Post-Incorporation Checklist for Indian Companies — What to Do After Registration

The Certificate of Incorporation is just the start. The first 180 days carry a dense set of statutory deadlines — miss them and you'll deal with disqualification, struck-off status or simply a frozen bank account. Here's the checklist we run with every newly incorporated client.

1. INC-20A — Declaration of commencement of business

Mandatory for every company with share capital incorporated on or after 2 November 2018. The directors must file INC-20A within 180 days of incorporation, certifying that the subscribers have paid in the agreed capital and that the registered office is verified. Penalty for non-filing is Rs50,000 on the company and Rs1,000 per day on each director, plus the ROC can strike the company off. You cannot start business operations or borrow money before this is filed.

2. Bank account, capital infusion and FEMA

• Open a current account in the company's name — ideally within 30–60 days. Banks need the COI, MOA, AOA, PAN, board resolution and KYC of all directors.
• Subscribers must deposit the agreed share capital before INC-20A is filed.
• If there is foreign subscription, file FC-GPR within 30 days of share allotment along with KYC, FIRC and CA valuation certificate.

3. Tax and indirect tax registrations

• PAN and TAN are issued automatically with SPICe+. Activate TAN immediately if you'll be paying salaries, rent or contractor fees with TDS.
• GST registration is mandatory if your turnover is likely to cross Rs20 lakh (Rs10 lakh in special category states), if you make inter-state supplies, or if you sell on e-commerce platforms. Voluntary registration is worth it if your customers are GST-registered.
• Professional tax registration in states that levy it (Maharashtra, Karnataka, West Bengal etc.) within 30 days of hiring.
• EPFO and ESIC registration if headcount crosses 20 (EPF) or 10 (ESIC) — note these are now auto-generated through AGILE-PRO but activation needs the first employee.

4. Statutory appointments and governance

• Appoint the first statutory auditor within 30 days of incorporation by board resolution. File ADT-1 within 15 days of the first AGM for ratification.
• Hold the first board meeting within 30 days. Maintain statutory registers (members, directors, charges, related-party transactions).
• Issue share certificates within 2 months of allotment and pay stamp duty.
• Track DIR-3 KYC: once every three financial years, due by 30 June from 31 March 2026; FY 2025-26 completion next requires filing 1 April–30 June 2028, and specified changes within 30 days.
• Draft a founders' / shareholders' agreement, IP assignment agreements for all founders and early employees, and ESOP scheme documentation if relevant.

5. Optional but high-value registrations

• UDYAM registration for MSME benefits — the government portal charges no registration fee and gives access to delayed-payment recovery under MSMED Act.
• DPIIT recognition for startups — supports eligible IP, procurement and scheme benefits under the 2026 recognition rules (up to 10 years / Rs200 crore; deep-tech up to 20 years / Rs300 crore). The section 140 holiday (formerly section 80-IAC) needs separate IMB approval; angel tax was abolished from AY 2025-26.
• Trademark filing for the brand name and logo.
• Cloud bookkeeping setup (Zoho Books, Tally Prime) and a compliance calendar from day one.

We run this entire post-incorporation pack with an agreed scope for founders. Read more about our annual compliance service for what comes next.

Frequently Asked Questions