This is the practical sequence once you hold the certificate of incorporation. For documents needed before incorporation, see our company registration documents guide; for choosing the structure, the structure comparison. The dates below run from the date on your certificate. Rules here are as of November 2026, and MCA changes forms and portal checks often, so confirm before you file.
What is the post incorporation compliance checklist, with deadlines?
| Deadline | Task | Form / basis |
|---|---|---|
| Within 30 days | First board meeting | Minutes; Section 173(1) |
| Within 30 days | Board appoints first auditor | Section 139(6); ADT-1 advisable (see below) |
| Within 30 days | Registered office verification, if not already covered in SPICe+ | Section 12(2); INC-22 |
| Within 2 months | Issue share certificates to subscribers | Section 56(4); SH-1 format |
| Within 180 days | Commencement of business declaration | INC-20A; Section 10A |
| As soon as you start selling | GST, Udyam, professional tax or shops registration where applicable | Separate portals |
| Within 9 months of first FY end | First AGM (not for OPC) | Section 96 |
| 30 / 60 days after the AGM | Financial statements and annual return | AOC-4 / MGT-7 (MGT-7A for OPC and small companies) |
| Once every 3 years | Director KYC | DIR-3 KYC |
What should a new company do in the first 30 days?
Open the current account. Banks set their own checklists, but most ask for the certificate of incorporation, MoA and AoA, company PAN, a board resolution authorising the account and signatories, KYC and photos of the directors, and proof of the registered office. Many also ask for GST registration or an Udyam certificate, and some want a specific form of resolution on their own format. If you asked for the account through the AGILE-PRO-S linked form during incorporation, check that request first; do not assume the bank will open it without its own checks.
Deposit the subscription money. Each subscriber to the MoA should pay for the shares they agreed to take, from their own bank account into the company account. That statement is what you will rely on for INC-20A, so avoid paying through a third party or a shared account.
Hold the first board meeting within 30 days. Section 173(1) requires it for every company. Typical business: note the certificate, approve the registered office, appoint the auditor, authorise the bank account, approve share certificates, and note director disclosures. Write proper minutes and keep them signed in the minute book.
Appoint the first auditor within 30 days. Under Section 139(6) the Board appoints the first auditor. If it misses the window, members must appoint at a general meeting within 90 days of incorporation. The first auditor holds office until the first AGM, where members appoint one for a longer term.
Is ADT-1 required for the first auditor?
Not clearly. The filing duty in Rule 4(2) of the Audit and Auditors Rules is tied to Section 139(1), and ICSI's April 2026 representation to MCA says it is not mandatory for a Section 139(6) first auditor. But the revised ADT-1 (in force from 14 July 2025) has a "first auditor" option, and AOC-4 checks ask for ADT-1 details. Filing within 15 days is the safe course. The MCA position may change, so check before relying on either view.
Is INC-20A mandatory, and what happens if you miss it?
Yes, for companies with share capital incorporated after 2 November 2018. A director must file INC-20A within 180 days, confirming every subscriber has paid for their shares and the registered office is verified. Until it is filed the company cannot start business or exercise borrowing powers. The consequences are a penalty of ₹50,000 on the company and ₹1,000 a day on each officer in default (capped at ₹1 lakh), plus higher MCA filing fees for late filing. The Registrar can also begin strike-off if it believes the company is not carrying on business. LLPs do not file INC-20A.
Do you need to issue share certificates and pay stamp duty?
Share certificates must be issued within two months of allotment (Section 56(4)); for subscribers to the MoA the clock runs from incorporation. Stamp duty on share certificates is a state matter and rates and procedures differ, so ask your CA or the state stamp office. Delhi, for example, charges a small percentage of share value, but do not assume your state is the same. Late payment can attract a penalty.
Alongside this, start the statutory registers: members, directors and key managerial personnel, charges, contracts with related parties, and a minutes book. These are required records, not filings, and inspectors look at them first.
Which tax and business registrations come after incorporation?
PAN and TAN for the company normally arrive with the incorporation certificate through SPICe+, so you rarely apply separately. Next:
- GST: needed from day one if you sell on a marketplace or across states. See GST after company registration and our GST registration service.
- Professional tax and shops registration: in some states these can be requested through AGILE-PRO-S; in others you apply to the state or local body. EPFO and ESIC apply only above headcount thresholds, so check before registering.
- Udyam (MSME): free on the government portal, and useful for MSME schemes and some marketplace programmes.
- Trademark: a company name does not give you brand rights. Run a search with our brand name availability guide, then see trademark registration.
What yearly filings does a Pvt Ltd company have, and when is the first AGM?
The first AGM is due within nine months of the end of the first financial year. Example: a company incorporated in August 2026 with a financial year ending 31 March 2027 should hold its first AGM by 31 December 2027. After the AGM, file AOC-4 within 30 days and MGT-7 within 60 days. Even a company with no sales must have its accounts audited and file; a late filing adds a per-day fee.
Each director also needs KYC. MCA's December 2025 amendment replaced the annual DIR-3 KYC with a filing once every three years, effective 31 March 2026, with updates within 30 days if your mobile, email or address changes. Reports differ on the exact date and form for each cycle, so check the MCA portal for each director.
How does this change for an OPC or an LLP?
An OPC still needs the bank account, INC-20A, an auditor and share certificates. Differences: no AGM (the sole member records decisions in the minutes), and MGT-7A instead of MGT-7. A one-director OPC needs no board meeting; with two or more directors, one meeting each half year with at least 90 days between them. Holding and minuting a first board meeting within 30 days is the safe course for an OPC too.
An LLP has no INC-20A, no AGM and no auditor appointment. File the LLP agreement (Form 3) within 30 days, then Form 11 by 30 May and Form 8 by 30 October each year. LLP turnover and contribution thresholds decide whether an audit is needed.
What we'd check in your case
We would confirm the exact incorporation date and work out each deadline from it, check the registered office proof, and see whether the bank account, share certificates and auditor are done. Then we sort which of GST, Udyam, professional tax and trademark you actually need now and which can wait. If you plan to sell on Amazon, file your trademark early so you can apply for Amazon Brand Registry. Send your certificate details on WhatsApp and we will give you a dated checklist and a fixed written quote for what is needed.
Not sure how this applies to you? Tell us what you sell and where. We'll tell you what you need, and what you don't, in a free 15-minute fit check.
Ask on WhatsAppRelated questions
What happens if I do not file INC-20A?
The company cannot start business or use borrowing powers until it is filed. Section 10A provides a penalty of ₹50,000 on the company and ₹1,000 a day on each officer in default, capped at ₹1 lakh, plus late MCA fees. The Registrar may also begin strike-off proceedings if the company appears inactive.
Can I run the first board meeting online?
Yes. Board meetings can be held through video conferencing or other audio-visual means, as long as notice, quorum and minutes are properly done. Keep the signed minutes. Ask your CA if any item needs a physical meeting.
Do I need to file the annual return if my company made no sales?
Yes. A company must have its accounts audited and file AOC-4 and MGT-7 (or MGT-7A for an OPC or small company) even with no business. Late filing attracts additional fees per day, and long default can lead to strike-off or director disqualification.
Is a current account compulsory for a new company?
The law does not set a standalone rule, but in practice you need one. The subscription money should be deposited there, INC-20A relies on the bank statement, and marketplaces and GST filings expect a business account in the company name.
Do I need to report a change of address or director after incorporation?
Yes. Changes to the registered office, directors or their details are filed with MCA on the relevant forms, usually within 30 days. Directors must also update their own KYC if mobile, email or address changes.
See our service: Company registration for e-commerce →
Sources
- ICAI: DIR-3 KYC triennial change (2 Jan 2026)
- ICSI: representation on Form ADT-1 for first auditor (16 Apr 2026)
- TaxGuru: Section 10A declaration for commencement of business
- TaxGuru: DIR-3 KYC new rules (G.S.R. 943(E))
- TaxGuru: revised ADT-1 and first auditor (MCA FAQ 35)
- Patron Accounting: INC-20A filing guide
- TaxGuru: stamp duty on share certificates (Delhi)
- IncorpX: OPC compliance exemptions
- MCA: AGILE-PRO-S (INC-35)
- Udyam Registration portal
General information based on rules as of November 2026, not legal or tax advice for your specific case. Rules change; we confirm what applies to you before any filing.