The Companies Act of 2013 specifies that the official process for registering a firm in India is administered by the Ministry of Corporate Affairs (MCA) and the Registrar of Companies (ROC). When a business registers, it gains legal recognition, a separate corporate identity, and limited liability protection for its owners. Entrepreneurs can establish their businesses as a Private Limited Company, Public Limited Company, One Person Company (OPC), or Limited Liability Partnership (LLP), depending on what kind of business they run. MCA registration is more than simply a legal requirement. It helps businesses build trust, make sure they follow the law, and have access to growth opportunities including government contracts and tenders.Once registered, companies must also keep up with important compliance tasks like PF and ESI return filing, company ITR, ROC and AGM filings, AGM compliance, and TDS returns. In addition, modifications such as name change, registered office update, director appointments or resignations, and preparation of the Directors’ Report (DPR) may also be required to remain fully compliant.
The Ministry of Corporate Affairs (MCA) is in charge of the official process of registering a business in India. This step gives the business legal status and separates it from its owners.
The MCA is the process of registering a business with the Registrar of Companies (ROC) under the Companies Act, 2013 (or other applicable law).
You can register many kinds of businesses, like a Private Limited Company, a Public Limited Company, a Limited Liability Partnership (LLP), or a One Person Company (OPC).
Legal recognition: When a business is registered, it gets its own legal identity that is separate from the persons who established it. It can own things, make deals, and sue or be sued in its own name.
Fixed Liability Protection: Owners' personal assets are safe, and their liability is usually restricted to what they invested into the business.
Compliance and authority: To stay open, run well, and not get in problems with the government, registered firms must follow the law.
Business development: Helps your own business grow, build a brand, and bid on government authority contracts or tenders.
Private Limited Company Registration
Public Limited Company Registration
One Person Company (OPC) Registration
Limited Liability Partnership (LLP) Registration
A Private Limited Company Registartion (Pvt Ltd) is a type of corporation registered in India in accordance with the Companies Act of 2013. It has a small number of shareholders who own the company privately and do not sell shares on stock exchanges.
Main Features:
Limited Liability: Shareholders are only responsible for the amount of money they owe on the shares they own. Their personal property is safe from the company's debts.
Separate Legal Entity: The owners and the company are two different things in the eyes of the law. It can own things, make deals, and be sued in its own name.
Number of Members: There must be at least 2 members, but there can be up to 200 (not including current and former employees who are also shareholders).
Minimum Directors: There must be at least two directors, and at least one of them must live in India.
In India, a Public Limited Company (PLC) is a form of business that can sell shares to the public to raise money. PLCs are regulated by the Companies Act of 2013. You may find out the steps, rules, and critical information you need to know to start a public limited company in by help of audit filing.
There must be at least 7 stockholders, but there is no upper limit.
There must be at least three directors, and at least one of them must live in India.
Minimum Share Capital: Most of the time, it's ₹5 lakh to start, however some recent revisions have reduced this amount lower in specific circumstances.
Separate Legal Entity: The owners of the corporation are not the same as the corporation itself.
Limited Liability: Shareholders are only responsible for the number of shares they own.
Shares Available to the Public: You can make money by selling shares to the public.
One person company registration (OPC) in India provides entrepreneurs full control with the professional advantages of an incorporated entitysuch as limited liability, independent legal status, and ease of funding while requiring only a single member and director.
Single owner holds 100% shares and control.
Limited liability restricts personal risk to the invested capital.
Separate legal entity from the owner.
Nominee appointment is mandatory (a substitute who takes over in case of death/incapacity).
Cannot engage in financial activities (banking, insurance, investments)
The Ministry of Corporate Affairs (MCA) oversees the process of registering an LLP in India. It is a simple digital process that follows the Limited Liability Partnership Act, 2008. Limited responsibility and the freedom of a partnership are both benefits of LLP registration services. This makes them great for professionals, new businesses, and small to medium-sized businesses.
|
Requirement |
Details |
|
Partners |
Minimum 2; at least 2 must be individuals (designated partners), at least 1 resident in India |
|
Name |
Unique (as per MCA guidelines) |
|
Registered Office |
Physical location in India; proof of address required |
|
Capital Contribution |
No statutory minimum; flexible as per mutual agreement |
Every registered employer in India is required by law to file Employees' Provident Fund (EPF or PF) returns. The EPFO Unified Portal is where all filings are made online. This makes sure that the rules are followed and that employees can see how much they have contributed.
A PF return filing keeps track of all the contributions made by both the employer and the employee to the provident fund each month. It also includes information about the employee, such as their UAN, wages, contributions, and any additions or exits.
|
Return Type |
Frequency |
Due Date |
|
Monthly ECR, Form 5, Form 10, Form 12A |
Monthly |
15th of every month |
|
Annual Return (Form 3A, Form 6A) |
Annual |
30th April (for previous FY) |
Pf return online on the EPFO Portal Monthly filing (ECR and related forms)
Get the data and make the ECR file: Get all the information you need, like UAN, employee names, gross earnings, EPF/EPS contributions, NCP days, and so on.Change the format to .txt ECR (Electronic Challan-cum-Return) file according to EPFO rules.
Sign in to the EPFO Unified Portal: Visit the [EPFO Unified Portal for Employers].Use the password and Establishment ID you got.
Upload the ECR file: Go to "ECR" and then "Prepare ECR" or something similar. Put your .txt file up.Check the data and rectify any mistakes that are found.
Check and make TRRN: Check out the summary that was made (number of employees, salary, and donations).To track your payment, click "Generate TRRN" (Temporary Return Reference Number).
Making and paying for e-Challans: Make a challan and check the contribution breakdown. You can pay online through net banking, UPI, or at a bank that is allowed to do so.
Confirmation and Acknowledgment: After you pay or submit, download the acknowledgment to keep for your records.
Form 5: New employee enrollment for the month
Form 10: Exited employees in the month
Form 12A: Monthly statement of total contributions
PF Annual Returnare filed with two key forms (deadline: 30th April):
|
Form |
Purpose |
|
3A |
Employee-wise annual contribution details |
|
6A |
Consolidated annual statement for all employees in the establishment |
Prepare Forms 3A & 6A as prescribed.
Log in to the EPFO portal and use the annual/return filing section to upload the scanned forms.
Forms must be signed and sealed by the employer.
ESI return filing is filed half-yearly to report contributions made by employers and employees towards the ESI scheme. Filing timely returns is mandatory to comply with ESIC regulations.
Half-yearly filing
April 1 to September 30 due by November 12
October 1 to March 31 due by May 12
Even if there are no contributions in a period, a NIL return must be filed by the due date.
Login to ESIC Portal using User ID, Password, and 17-digit registration code.
Verify/Modify Employee Details under "Modify Employee" section (UAN, wages, etc.).
Select Return Type – Choose Monthly or Half-Yearly return option.
Submit Contribution by entering bank and payment details.
Generate Challan from “List of Actions” and download it for records.
Self-Certification – Tick declaration checkbox; upload CA certificate if >40 employees.
Submit Return – Review details and click “Submit” to complete filing.
It is very important for Indian businesses, especially private limited companies, startups, and LLPs, to follow all the rules and pay all their taxes. Specialized service providers offer year-round solutions that include filing your Company Income Tax Return (ITR), your Annual Filing, your ROC AGM filing and Compliance, and your TDS Returns. Here's a quick look at some important compliance tasks:
Correct and on time No matter how long your firm has been around, you need to have company ITR to stay in compliance. The company that files the ITR is in charge of making sure that the audit requirements are met and that the right forms are chosen for the kind of corporation.
Businesses must file an income tax return (ITR) every year, usually on Form ITR-6 or ITR-7.The deadline is usually September 30 of the year of the assessment.
The process includes correctly reporting income, deductions, and taxes paid; following transfer pricing rules if there are international transactions; and responding to tax notices if they come up.
Penalties for Not Following the Rules: If you don't follow the rules, you could face fines, interest charges, losing deductions, audits, or even legal action.
The MCA requires all businesses to file annual documentation. With our Company Annual Filing services, it's easier to fill out and send in papers like AOC-4 and MGT-7, as well as Director KYC.
All registered businesses must do this: The Indian Companies Act, 2013 says that the ROC must get annual financial statements and returns.
Important filings:
Form MGT-7: Annual Return, which is due 60 days after the Annual General Meeting (AGM).
Form AOC-4: Financial Statements, which are due 30 days after the AGM.
Other things that need to be done include hiring auditors, doing KYC checks on directors, holding board meetings, keeping up with legal registers, and filing paperwork when something changes in the company's structure or management.
Late filing comes with a lot of extra costs, up to 12 times the standard fees for each form, and the directors and the company could be sued.
Annual General Meeting (AGM) compliance is a core ROC responsibility. Businesses must conduct the ROC AGM filing requirements timely to avoid penalties
Maintaining updated company records through company annual filing and ROC filings is critical to staying compliant.
Requirement: Every company must hold an AGM annually to approve financial statements, appoint auditors, and discuss key business matters.
Documentation: Proper notice, minutes, attendance registers, and filings related to the AGM are part of statutory compliance.
Fines: The company and its directors could be fined if they don't hold an AGM or don't keep proper records of what happened at the meeting.
What does TDS stand for? Tax Deducted at Source (TDS) must be deducted from certain payments and sent to the government, including rent, professional fees, and salaries. With Auditfiling, you can submit your TDS Return Filing online for free. They verify that everything satisfies the requirements and is in order.
Every three months, on July 31, October 31, January 31, and May 31, you must submit your TDS returns.
The following are typical categories: 27Q (payments to non-US residents), 26Q (non-salaries), 27EQ (TCS), and 24Q (salaries).
How to accomplish it:
Obtain and verify all the necessary information, such as your TAN, PAN, and challans.
Use the resources provided by the government to complete the digital return.
After checking it with the File Validation Utility, submit it to the e-filing website.
For your records, save your filing acknowledgments and TDS certificates.
If you submit your TDS after the deadline or in an incorrect manner, you may be subject to interest, late fees, and fines.
Centralized Service: One-stop for all annual statutory obligations, reducing the risk of missing deadlines or documents.
Expert Guidance: Professional support for regulatory updates, document preparation, and responding to notices.
Technology-Driven Platforms: Many providers offer user-friendly online portals for seamless submission, tracking, and advisory.
Cost and Time Savings: Minimizes business disruption and lowers the risk of penalties compared to handling compliance in-house.
|
Compliance Area |
Requirement |
Frequency |
Penalties for Non-Compliance |
|
ITR Filing |
File income tax return with IT Dept. |
Annual |
Penalty, interest, audit, prosecution |
|
ROC Annual Filing |
Submit MGT-7, AOC-4, AGM docs, statutory records |
Annual |
Heavy late fees, liability for directors |
|
AGM Compliance |
Hold AGM, maintain minutes, file resolutions |
Annual |
Fines to company and directors |
|
TDS Return Filing |
File quarterly TDS returns (24Q, 26Q, 27Q, 27EQ, etc.) |
Quarterly/Ann. |
Interest, late fees, penalties |
This guide outlines the step-by-step MCA compliance and ROC filing processes for key corporate modifications in India as of 2025.
Board Meeting: Vote to suggest a new name for the company and give an officer permission to check if the name is available.
Name Availability: Use the MCA's RUN (Reserve Unique Name) service to check and reserve the name you want.
At an Extraordinary General Meeting (EGM), at least 75% of the shareholders must agree to a special resolution that approves the name change.
ROC Filing: You have 30 days after the EGM to send in Form MGT-14 (special resolution, updated MoA & AoA).
Fill out Form INC-24 and send it in with the other paperwork and special resolution to get permission.
MCA/ROC Approval: The change goes into effect after the ROC gives the company a new Certificate of Incorporation with the new name on it.
Board Resolution: Adopt a resolution to change the office address during a board meeting.
Type of registered office address change:
All you need to do is pass a board resolution and submit Form INC-22 to the ROC within 15 days of the resolution if you live in the same city, town, or village.
You must pass a board and special resolution before submitting an INC-22 in order to relocate to a new city within the same state and ROC jurisdiction.
Relocating to a different state or ROC jurisdiction requires a special resolution, a change to the Memorandum of Agreement, approval from the regional director, a public notice, and the filing of INC-22 and INC-23.
Required documents include a board resolution, a current utility bill, proof of residency (a property deed or rental agreement), and, if necessary, a NOC from the property owner.
MCA Update: All modifications must be posted on the MCA website in order to stay in compliance with the law.
Check the Articles of Association to be sure they allow the appointment of a director.
Get DSC and DIN: The new director needs to have a Director Identification Number and a Digital Signature Certificate.
Board/Shareholder Resolution: Approve the appointment in a board or general meeting.
Permission and Paperwork: Get the Form DIR-2 (consent) and the statement of non-disqualification.
ROC Filing: Within 30 days, file Form DIR-12 together with a board/shareholder resolution and consent.
Notice from the Director: The outgoing director gives the Board a written resignation.
Meeting of the Board: The company acknowledges the resignation and makes a decision.
ROC Filing: Within 30 days of receiving notice, send Form DIR-12 to ROC together with a copy of your resignation letter and board resolution.
DIR-11 (Optional): The director can additionally submit DIR-11 with ROC on their own for their own records.
Update Registers: Update the company register and add it to the Directors' Report.
Writing the DPR (Directors' Report) The project report dpr goal is to give shareholders a clear picture of the company's activities, financial performance, compliance, directorship data, and any other mandatory disclosures for the year.
Things That Are Important to Include for 2025:
A summary of the company's finances, comments from the auditor, and explanations from the board
Showing board meetings, changes in directors/KMP, and policy issues
A list of the director's responsibilities and details regarding business dealings with associated parties
Details regarding loans, guarantees, and investments, as well as CSR, risk management, and corporate governance (where applicable)
What the auditor said and did
Important orders from courts or other agencies, if there are any
Form AOC-2 (for transactions with related parties), the Secretarial Audit Report, and the CSR report (for firms that meet the standards) are all attached.
All changes (name, address, directors) require timely intimation to ROC via e-forms through the MCA portal.
The entire process for each modification is digital, and penalties apply for delayed filings.
Attach all relevant resolutions, proofs, and declarations when filing e-forms for each modification.
DPR is a mandatory attachment to annual ROC filings and must cover all prescribed disclosures thoroughly.
