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Post-Incorporation Compliance for Private Limited Companies: A Complete 2025 Checklist

Registering a Private Limited Company in India is just the beginning of your entrepreneurial journey. Once you receive the Certificate of Incorporation (COI) from the Ministry of Corporate Affairs (MCA), there are several mandatory post-incorporation compliances you must fulfill.

Ignoring these compliances can result in penalties, legal issues, or even disqualification of directors. To help you stay compliant and run your business smoothly, here is a complete 2025 compliance checklist for private limited companies in India.


Why Post-Incorporation Compliance is Important

  • Legal Recognition: Compliance ensures that your company remains in good standing with MCA.
  • Avoids Penalties: Late filings or non-compliance can attract heavy fines.
  • Investor Confidence: A compliant company gains credibility and attracts funding.
  • Business Continuity: Maintaining records and filings keeps your business operations uninterrupted.


Post-Incorporation Compliance Checklist for Pvt Ltd Companies in 2025

Here’s a step-by-step guide to the key compliances you must complete after company incorporation.

  1. Obtain Company PAN & TAN
  • Issued along with the Certificate of Incorporation through SPICe+ form.
  • PAN is essential for taxation; TAN is needed for TDS (Tax Deduction at Source) compliance.

  1. Open a Current Bank Account
  • Mandatory for all business transactions.
  • Use the Certificate of Incorporation, PAN, and address proof to open the account.
  • Bank account details are often linked to GST and EPFO registrations.

  1. Issue Share Certificates to Subscribers
  • Share certificates must be allotted to shareholders within 60 days from the date of incorporation.
  • Stamp duty is payable as per the state of registration.
  • Failure to issue share certificates may attract penalties under the Companies Act.

  1. File INC-20A: Declaration of Commencement of Business
  • Must be filed within 180 days of incorporation.
  • The company must declare that shareholders have paid subscription money.
  • Non-filing can result in penalties and company status being marked as inactive.

  1. Appointment of First Auditor (ADT-1)
  • Each company is required to appoint its first statutory auditor within 30 days of incorporation.
  • Appointment must be filed in Form ADT-1 with MCA.
  • Auditors ensure transparency and compliance in financial reporting.

  1. Maintain Statutory Registers and Records

Companies are required to maintain statutory records such as:

  • Register of Members
  • Register of Directors and Key Managerial Personnel
  • Register of Charges
  • Minutes of Board and General Meetings

Proper record-keeping helps during audits and MCA inspections.

  1. Conduct First Board Meeting
  • The first Board Meeting must be held within 30 days of incorporation.
  • Subsequent meetings: at least 4 board meetings per year, with a maximum gap of 120 days between two meetings.
  • Minutes of meetings must be properly documented.

  1. Apply for GST Registration (if applicable)
  • Mandatory if turnover exceeds ₹40 lakh (₹20 lakh for service providers).
  • Some businesses (like e-commerce, interstate trade, export) require GST registration regardless of turnover.
  • File GST returns regularly once registered.

  1. Employee-Related Registrations

Depending on the number of employees, companies must register for:

  • EPFO (Employees’ Provident Fund Organization) – compulsory if 20+ employees.
  • ESIC (Employees’ State Insurance Corporation) – compulsory if 10+ employees earning less than ₹21,000/month.
  • Professional Tax (PT) – applicable in certain states.

  1. Shop and Establishment Registration
  • Required in most states for businesses employing staff.
  • Ensures compliance with labor laws and employee rights.

  1. Apply for Trade Licenses (if applicable)
  • Some businesses (food, healthcare, import/export, etc.) require specific licenses.
  • Apply as per local or central regulations.

  1. Annual ROC Filings with MCA

Private limited companies must file:

  • Form AOC-4: Filing of financial statements.
  • Form MGT-7: Annual return.
  • Form DPT-3: Return of deposits (if applicable).
  • Filing deadlines are usually within 30–60 days of AGM.

  1. Income Tax Compliance
  • File annual Income Tax Return (ITR-6) by 30th September (if audit applicable).
  • Deduct and deposit TDS (Tax Deducted at Source) as per Income Tax Act.
  • Pay advance tax in quarterly installments if applicable.

  1. Accounting and Bookkeeping
  • Maintain proper books of accounts as per Companies Act and Accounting Standards.
  • Books can be maintained electronically.
  • Accounts must reflect true and fair financial health of the company.

  1. Post-Incorporation Compliance for Startups (Relaxations in 2025)
  • MCA has extended timelines for DPIIT-recognized startups for certain filings.
  • Startups enjoy reduced government fees for incorporation.
  • Easy compliance with SPICe+ integration for PAN, TAN, GST, EPFO, ESIC, and bank account.


Penalties for Non-Compliance

Failure to comply with post-incorporation requirements can lead to:

  • Monetary fines (from ₹10,000 to several lakhs depending on the default).
  • Director disqualification from future company directorships.
  • Company strike-off from MCA records.
  • Legal proceedings under the Companies Act, 2013.


Best Practices to Stay Compliant in 2025

  1. Use Compliance Calendars: Track filing deadlines with alerts.
  2. Maintain Documentation Digitally: MCA mandates 100% digital submissions.
  3. Hire a Professional: Chartered Accountants (CAs) or CS experts help in filings.
  4. Do Periodic Audits: Internal audits help detect compliance gaps early.
  5. Automate GST & TDS Filings: Use accounting software integrated with compliance features.


FAQs on Post-Incorporation Compliance

Q1. What is the deadline for filing INC-20A?
It must be filed within 180 days of incorporation.

Q2. Is GST registration compulsory for all Pvt Ltd companies?
No. Only if turnover exceeds limits or if engaged in specific activities like e-commerce or interstate trade.

Q3. Can a company operate without appointing an auditor?
No. Appointment of the first auditor within 30 days is mandatory.

Q4. What happens if compliances are missed?
The company faces penalties, directors can be disqualified, and MCA may strike off the company.

Q5. Are startups given compliance relaxations?
Yes. DPIIT-registered startups enjoy relaxed timelines and reduced fees for certain compliances.


Conclusion: Simplify Compliance with India Company Setup

Incorporating a Private Limited Company in India is only the first step. To run your business successfully and avoid penalties, you must follow the post-incorporation compliance checklist. From filing INC-20A and appointing auditors to maintaining statutory registers and filing annual returns, each step is vital.

At India Company Setup, we provide end-to-end compliance support, including:


Don’t risk penalties or delays. Contact us Now! Call 9915731447 today and let our experts manage your compliance while you focus on growing your business.

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