Compliance After Company Incorporation: 2026 Checklist

Compliance after company incorporation starts on day one. Within 30 days, you hold the first board meeting and appoint the first auditor. Within 2 months, you issue share certificates, and within 180 days, you file INC-20A before the company starts business. After that come the first annual general meeting (AGM) and the yearly filings with the Registrar of Companies (RoC).

This checklist covers a private limited company and reflects the rules as of November 2026. Each deadline links to the Companies Act, 2013 or the official notification behind it.

Key Takeaways

• Hold the first board meeting within 30 days of incorporation, and have the board appoint the first auditor in the same window (Companies Act, ss.173 and 139).
• File INC-20A within 180 days (s.10A). Until it is filed, the company cannot start business or use its borrowing powers.
• Hold the first AGM (s.96) within 9 months of the end of the first financial year, then file AOC-4 within 30 days and MGT-7 or MGT-7A within 60 days of the AGM.
• DIR-3 KYC is now filed once every three consecutive financial years, by 30 June (G.S.R. 943(E)).
• A small company now means paid-up capital of ₹10 crore or less and turnover of ₹100 crore or less (G.S.R. 880(E)).

If you are still choosing a structure or haven't registered yet, start with the guide on how to register a business in Hyderabad.

First-year compliance timeline at a glance

The table below lists every first-year item in date order. Count each deadline from the date on your certificate of incorporation, not from the date you applied. Section numbers refer to the Companies Act, 2013 unless another source is named.

Item	Deadline	Section	Form
First board meeting	Within 30 days of incorporation	s.173(1)	-
First auditor	Board within 30 days; if not, members at an EGM within 90 days	s.139(6)	ADT-1 commonly filed; practice varies
Registered office	In place from the 30th day after incorporation	s.12(1)	INC-22 only if no address was given in SPICe+
Share certificates	Within 2 months of incorporation	s.56(4)(a)	-
Declaration of commencement of business	Within 180 days of incorporation	s.10A	INC-20A
Statutory registers	Ongoing	ss.88, 170, 189	MGT-1, MBP-4, CHG-7, BEN-3
Significant beneficial owner filing	Within 30 days of receiving BEN-1	-	BEN-2
First AGM	Within 9 months of the end of the first financial year (OPCs exempt)	s.96	-
Financial statements	Within 30 days of the AGM	s.137	AOC-4
Annual return	Within 60 days of the AGM	s.92(4)	MGT-7 / MGT-7A
Return of deposits	By 30 June each year, where applicable	-	DPT-3
Outstanding MSME dues	Half-yearly, where dues to micro or small suppliers are older than 45 days	-	MSME Form I
Director KYC	By 30 June, once every three consecutive financial years	G.S.R. 943(E)	DIR-3 KYC Web

The first 30 days

The first month sets up how the company is run. Most of these steps happen at the first board meeting, so it helps to plan that meeting early.

Hold the first board meeting

Under s.173(1), the first board meeting must take place within 30 days of incorporation. After that, the board must meet four times a year, with no more than 120 days between two meetings.

Small companies and one person companies (OPCs) have a lighter rule. They need at least one meeting in each half of the calendar year, with at least 90 days between the two.

Appoint the first auditor

The board must appoint the first auditor within 30 days of incorporation (s.139(6)). If the board does not, the members appoint the auditor at an extraordinary general meeting (EGM) within 90 days. The first auditor holds office until the end of the first AGM.

Form ADT-1 is commonly filed for the first auditor, but practice varies on whether it is strictly required. Check the position with your auditor or company secretary before you decide.

Set up the registered office

The company must have a registered office in place from the 30th day after incorporation (s.12(1)). If you gave the office address in SPICe+, you don't need a separate filing. Form INC-22 is needed only if no address was given at incorporation.

Fund the bank account

Subscribers should pay their subscription money into the company's own bank account. Keep company money separate from personal accounts from the start, so the books show clearly who paid what. The guide to the SPICe+ registration process covers the bank account step.

Within 2 months and 180 days

Two deadlines fall later in the first half-year. The second one, INC-20A, also blocks the company from doing business or borrowing until it is filed.

Issue share certificates within 2 months

The company must issue share certificates to the subscribers to the memorandum within 2 months of incorporation (s.56(4)(a)). Record each holding in the register of members at the same time.

File INC-20A within 180 days

INC-20A is the declaration a company files with the RoC to confirm that its subscribers have paid for the shares they agreed to take.

Section 10A requires a declaration of commencement of business, filed in INC-20A within 180 days of incorporation. Until it is filed, the company cannot commence business or exercise its borrowing powers.

Missing the deadline is costly:

• Company: a penalty of ₹50,000.
• Each officer in default: ₹1,000 for every day of default, up to a maximum of ₹1,00,000.
• Strike-off: the RoC may also start proceedings to remove the company's name from the register.

Put the 180-day date in your calendar on the day you incorporate, and don't sign contracts or take loans in the company's name until INC-20A is filed. INC-20A filing is listed under Special Services.

Registers and tax setup

These items have no single due date, but they need to be in place from the start. Your annual filings draw on them.

Maintain statutory registers

A private company keeps these registers under the Companies Act:

• Register of members: s.88, in Form MGT-1.
• Register of directors and key managerial personnel: s.170.
• Register of contracts in which directors are interested: s.189, in Form MBP-4.
• Register of charges: Form CHG-7.
• Register of significant beneficial owners: Form BEN-3.

If a person holding 10% or more gives the company a declaration in BEN-1, the company must file BEN-2 within 30 days of receiving it (MCA rules).

Register for GST if it applies

Whether you need GST registration depends on your turnover and the kind of supplies you make. The guide to GST registration in Telangana explains when it applies and how to apply.

Start bookkeeping from day one

Every annual filing depends on clean books. Record share capital, expenses paid by founders and every bank transaction from incorporation, not from the first sale.

For example, incorporation costs a founder paid personally should be recorded as owed to that founder, so the first balance sheet is accurate.

Read why proper bookkeeping matters for business stability.

Your first annual cycle

Once the first financial year ends, the annual compliance cycle begins. Most of it is driven by the date of the AGM.

First AGM and annual filings

Hold the first AGM within 9 months of the end of the company's first financial year (s.96). OPCs are exempt from holding an AGM.

After the AGM, two filings follow:

• AOC-4 (financial statements): within 30 days of the AGM (s.137).
• MGT-7 or MGT-7A (annual return): within 60 days of the AGM (s.92(4)). MGT-7A is the shorter form for small companies and OPCs.

Late filing attracts an additional fee of ₹100 per day (see the MCA rules page). RoC annual filing for private limited companies and OPCs is covered under Annual Filings.

Other yearly and half-yearly returns

• DPT-3: file by 30 June each year, where it applies to your company (MCA rules).
• MSME Form I: file half-yearly, but only if the company owes money to micro or small enterprise suppliers for more than 45 days (MCA notifications).

Check whether you are a small company

From 1 December 2025, a small company is one with paid-up capital of ₹10 crore or less and turnover of ₹100 crore or less, under G.S.R. 880(E). The older limits of ₹4 crore and ₹40 crore no longer apply. Holding and subsidiary companies and Section 8 companies cannot be small companies.

Small company status matters because it brings fewer board meetings and the shorter MGT-7A annual return.

DIR-3 KYC is no longer yearly

Under G.S.R. 943(E), dated 31 December 2025 and in force from 31 March 2026, each director files KYC once every three consecutive financial years. The filing is due by 30 June and is made through DIR-3 KYC Web.

If a director's mobile number, email or address changes, the change must be reported within 30 days. DIR-3 KYC filing is also listed under Special Services.

Employer registrations if you hire

Hiring brings a separate set of registrations. Which ones apply depends on headcount and on Telangana state law.

EPF and ESIC

The Code on Social Security, 2020, in force from 21 November 2025, sets the coverage thresholds:

• EPF: applies to establishments with 20 or more employees.
• ESIC: applies to establishments with 10 or more persons employed.

Track headcount month by month, so you register when you cross a threshold rather than after.

Telangana Shops and Establishments registration

Businesses in Telangana register under the Telangana Shops and Establishments Act, 1988, online through the Telangana Labour Department portal. Exemptions depend on your size and type of establishment, so check the current position on the portal before assuming you don't need to register.

Telangana Professional Tax

Professional tax in Telangana falls under the Telangana Tax on Professions, Trades, Callings and Employments Act, 1987. The Commercial Taxes Department administers it.

The company's own enrolment and its registration as an employer that deducts tax from salaries are separate. Check current rates on the department's site. If you'd rather not run payroll in-house, see Accounting & Payroll.

Frequently Asked Questions

What happens if INC-20A is filed late?

The company cannot start business or borrow until INC-20A is filed. As of November 2026, the company faces a penalty of ₹50,000, and each officer in default faces ₹1,000 a day up to ₹1,00,000 (s.10A). The RoC may also start strike-off proceedings.

Is ADT-1 needed for the first auditor?

ADT-1 is commonly filed for the first auditor, but practice varies on whether the law strictly requires it. The appointment itself must be made by the board within 30 days of incorporation (s.139(6)). Confirm the filing position with your auditor.

When is the first AGM?

The first AGM must be held within 9 months of the end of the company's first financial year (s.96). OPCs do not hold an AGM. AOC-4 and MGT-7 or MGT-7A then fall due within 30 and 60 days of the meeting.

Is DIR-3 KYC still filed every year?

No. As of November 2026, under G.S.R. 943(E), directors file KYC once every three consecutive financial years, by 30 June, through DIR-3 KYC Web. Changes to contact details must be reported within 30 days.

What counts as a small company now?

Since 1 December 2025, a company with paid-up capital of ₹10 crore or less and turnover of ₹100 crore or less is a small company, under G.S.R. 880(E). Holding and subsidiary companies and Section 8 companies are excluded.

Next steps

Put the 30-day, 2-month and 180-day dates in your calendar today, counted from the date on your certificate of incorporation. Then add the AGM window once your first financial year ends.

If you'd like help, ProficientNow Books files INC-20A and DIR-3 KYC through its Special Services and ROC returns through Annual Filings. Get in touch whenever it suits you.

This article is general information, not legal or tax advice for your specific situation. Rules change, so confirm each deadline against the linked official source before you file.

Editorial note: prepared by the ProficientNow Books Team from the official sources linked in this article, as of November 2026. Read more about ProficientNow Books on the About Us page.