Life After Registration · Chapter 1
Registration is the start. Compliance is the journey.
In short
Registration is only day one: after it, every business has monthly, quarterly and yearly compliance, such as GST and TDS returns, audits, ROC filings and income tax returns, until it is closed.
Registration is only day one. After it, every registered business has regular compliance — filings, payments, meetings and records required by law — every month, every quarter and every year, until the business is formally closed.
Choosing a company structure is like choosing a school for your child. Admission is one day. The years that follow are what matter. Registration works the same way — the certificate is day one, and compliance is every day after.
What does compliance mean after Registration?
Compliance simply means doing what the law asks of a registered business, on time. It usually falls into four groups:
- Tax filings — GST returns if you hold a GSTIN, TDS deposits and returns if you deduct tax, advance tax and the income tax return.
- ROC filings — yearly forms filed with the Registrar of Companies (ROC) on the MCA portal by every company and LLP, such as AOC-4 and MGT-7 for a company, and Form 11 and Form 8 for an LLP.
- Meetings and records — board meetings and an annual general meeting (AGM) for companies, minutes, registers and books of account.
- Payroll and local laws — PF, ESIC and professional tax once you have employees, and Shop and Establishment rules for your premises, which differ from state to state.
Why these lessons exist
Most Registration offers stop at the certificate. Then the founder discovers GST returns, TDS, board meetings, audits and annual filings — often through a late fee notice. These lessons lay out the whole journey before you start, so nothing comes as a surprise.
The rhythm of compliance
| How often | Typical items |
|---|---|
| Every month | GST returns (even with zero sales), TDS payment, payroll deposits if applicable, bookkeeping |
| Every quarter | TDS returns, advance tax, board meetings, quarterly GST under QRMP |
| Every year | Audit, AGM, ROC annual filings, income tax return, GST annual return |
| Once in three years | Director KYC (DIR-3 KYC), by 30 June |
Not every item applies to every business. A proprietorship with no employees and no GSTIN has far less to do than a PVT. LTD. company with staff and GST Registration. But every structure has at least a yearly income tax return, and every company and LLP has yearly ROC filings.
How does compliance differ by business structure?
| Structure | Main recurring compliance |
|---|---|
| Proprietorship | Income tax return of the owner; GST, TDS and payroll only if they apply. No ROC filings. |
| Partnership firm | Income tax return of the firm; GST, TDS and payroll if they apply. No ROC filings. |
| LLP | Form 11 and Form 8 every year, income tax return, audit only above set limits; GST, TDS and payroll if they apply. |
| PVT. LTD. company or OPC | Audit every year whatever the turnover, board meetings, AGM (not for an OPC), AOC-4, MGT-7 or MGT-7A, income tax return, director KYC; GST, TDS and payroll if they apply. |
Does compliance stop if the business is not active?
No. An entity that is registered but doing no business still has to file. A company or LLP with no sales still files its yearly ROC forms and income tax return, and a business holding a GSTIN still files nil GST returns. Late fees keep running on missed forms. The only way to stop the obligations is to close the entity formally, which Closing a Company or LLP properly explains.
How to use these lessons
Read the next chapters in order: first 30 days, every month, every quarter, every year, what happens if you miss a deadline, and how to close properly. Then make one calendar with every due date for your entity.
- List every Registration you hold — company or LLP, GST, TAN for TDS, PF, ESIC, professional tax, Shop and Establishment.
- Write down each filing that comes with it and its due date.
- Put all the dates in one calendar with a reminder a week before each.
- Review the calendar every April, when the new financial year begins, because dates and forms can change.
Due dates in these lessons are as they stand in September 2026. Governments change forms and extend dates from time to time, so always confirm the current position on the official portals: mca.gov.in for ROC filings, gst.gov.in for GST and incometax.gov.in for income tax and TDS.
Key takeaways
- The certificate is day one, not the finish line.
- Compliance runs monthly, quarterly and yearly.
- An inactive entity still has to file until it is formally closed.
- A single calendar prevents almost every penalty.
Frequently asked questions
What does compliance mean for a business in India?
Compliance means the filings, payments, meetings and records the law requires a registered business to keep up after Registration. For most businesses it includes GST returns, TDS deposits and returns, bookkeeping, income tax returns and, for companies and LLPs, annual filings with the Registrar of Companies. It continues until the business is formally closed.
What compliance does a Private Limited Company have every year?
A PVT. LTD. company must get its accounts audited every year regardless of turnover, hold board meetings and an annual general meeting, file its financial statements in Form AOC-4 and annual return in MGT-7 or MGT-7A with the Registrar, and file its income tax return. Directors also file DIR-3 KYC once every three financial years.
Does an LLP have less compliance than a Private Limited Company?
Generally yes. An LLP has no board meetings or AGM, files two annual forms (Form 11 and Form 8) with the Registrar, and needs an audit only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. It still must file income tax returns, and GST and TDS returns where they apply.
Is compliance required if my company has no business?
Yes. A company or LLP that is registered but inactive still has to file its annual ROC forms and income tax return, and GST returns if it holds a GSTIN. Zero business does not mean zero filings. If there is no plan to use the entity, it should be closed formally so these obligations and late fees stop.
