Track every monthly, quarterly and annual filing with this startup compliance checklist India. Includes deadlines, penalty costs and seed-stage requirem…
Indian founders at seed stage India lose an average of ₹1.8 lakh per year to missed filings and penalties. This startup compliance checklist India gives the exact monthly, quarterly and annual obligations that apply to most private limited companies registered under the Companies Act 2013.
Seed-stage companies in the Indian startup ecosystem operate under overlapping rules from the Ministry of Corporate Affairs, Income Tax Department, GST Network and EPFO. Missing a single deadline triggers automatic notices and compounding fees that scale with delay. Founders who treat compliance as an afterthought spend disproportionate time reacting to ROC queries instead of focusing on product and revenue. Clear tracking prevents cash-flow shocks and keeps cap tables clean for the next funding round.
Use the table below as the operating checklist. It covers the filings that apply to most pre-Series A companies with 1–20 employees and turnover under ₹5 crore.
| Frequency | Filing / Return | Due Date | Penalty for Delay (approx.) | Relevant Law |
|---|---|---|---|---|
| Monthly | GST Return GSTR-1 | 11th of next month | ₹50 per day (max ₹5,000) | CGST Act |
| Monthly | GST Return GSTR-3B | 20th of next month | ₹50 per day (max ₹5,000) | CGST Act |
| Monthly | Professional Tax (PT) payment | 15th–21st (state-specific) | ₹1,000–₹5,000 per month | State PT Act |
| Monthly | EPF & ESI remittance | 15th of next month | 12% p.a. interest + damages | EPF Act / ESI Act |
| Quarterly | TDS Return (Form 26Q / 24Q) | 31 July / 31 Oct / 31 Jan / 30 Apr | ₹200 per day | Income Tax Act |
| Quarterly | Advance Tax payment | 15 Jun / 15 Sep / 15 Dec / 15 Mar | 1% per month interest | Income Tax Act |
| Annual | Income Tax Return (ITR-6) | 31 October | ₹5,000–₹10,000 + interest | Income Tax Act |
| Annual | ROC Annual Return (AOC-4 & MGT-7) | 30 November | ₹100 per day (no upper limit) | Companies Act |
| Annual | Statutory Audit Report | Before ITR filing | Disqualification risk for directors | Companies Act |
Most seed-stage teams copy US templates and miss India-specific triggers such as mandatory PT registration in states like Maharashtra and Karnataka even with zero employees. Directors often forget to file DIR-3 KYC by 30 April, leading to DIN deactivation that blocks future MCA filings. Another frequent error is treating GST input credit claims casually; mismatches in GSTR-2A/2B now trigger automated notices within 60 days. Founders also skip quarterly TDS reconciliation, resulting in interest demands that surface only during scrutiny.
The checklist lists GSTR-1 due on the 11th and GSTR-3B due on the 20th of every month for regular taxpayers. Late filing attracts ₹50 per day up to ₹5,000 plus interest on any tax due.
Quarterly TDS returns in Form 26Q must be filed by the 31st of the month following the quarter end. Delays draw ₹200 per day and can block lower TDS deduction certificates needed for vendor payments.
Annual requirements include ITR-6 by 31 October, AOC-4 and MGT-7 by 30 November, and completion of statutory audit before the ITR is filed. Each carries separate daily penalties that accrue without upper cap after the first 30 days.
Downloadable calendars are available from the MCA portal and GST portal.
Maintaining this startup compliance checklist India protects founder decision making during the critical first 24 months and supports sustainable startup growth.
