18 Documents and Registrations a Pvt Ltd Company Should Receive

Private Limited Company Registration in India usually produces 18 documents and Registrations: 2 Class 3 DSCs, 2 DINs, the name approval, the MoA, the AoA, the Certificate of Incorporation, PAN, TAN, EPFO and ESIC Registration, GST Registration where needed, professional tax Registrations (PTEC and PTRC) in states such as Maharashtra, the first auditor's appointment, bank account documents, Form INC-20A, stamp duty on shares, and the share certificates.

Some of these come from the incorporation form itself. Others are steps the Company and its directors complete in the first six months. This guide explains each one in plain language and links to a detailed lesson. It assumes two founders who are both directors and shareholders, which is the most common setup.

The 18 items at a glance

#	Item	When	Detailed lesson
1	2 Class 3 DSCs	Before filing	DSC
2	2 DINs	With incorporation	Directors and DIN
3	Name approval	SPICe+ Part A	Choosing a name
4	Memorandum of Association (MoA)	With incorporation	MoA and AoA
5	Articles of Association (AoA)	With incorporation	MoA and AoA
6	Certificate of Incorporation	On approval	Certificate of Incorporation
7	PAN	With incorporation	PAN, TAN, EPFO, ESIC
8	TAN	With incorporation	PAN, TAN, EPFO, ESIC
9	EPFO Registration	Through AGILE-PRO-S	PAN, TAN, EPFO, ESIC
10	ESIC Registration	Through AGILE-PRO-S	PAN, TAN, EPFO, ESIC
11	GST Registration	Optional at incorporation; required by law in some cases	GST Registration
12	PTEC Registration	Through AGILE-PRO-S in Maharashtra	This guide
13	PTRC Registration	Through AGILE-PRO-S in Maharashtra	This guide
14	First auditor appointment	Within 30 days	The first 180 days
15	Bank account documents	As early as possible	Current account documents
16	Form INC-20A	Within 180 days	The first 180 days
17	Stamp duty on share certificates	Before issue	Share certificates
18	Issue of share certificates	Within 2 months	Share certificates

Before filing: signatures and identity

1. Two Class 3 Digital Signature Certificates (DSC)

A DSC is an electronic signature, stored on a USB token, used to sign forms on the MCA, income tax and GST portals. Each of the two directors and subscribers needs one. A DSC is usually issued for one to three years, commonly two, and must be renewed before it expires. It belongs to the individual, not to the Company. Read Digital Signature Certificate (DSC).

2. Two Director Identification Numbers (DIN)

Every director needs a DIN, a lifelong number issued by the Ministry of Corporate Affairs. For a new Company, DINs for up to three directors are allotted through SPICe+. The DIN carries responsibility:

• A person can hold only one DIN for life. A duplicate DIN must be surrendered through Form DIR-5.
• Holding a DIN does not make you a director; the appointment does. But once appointed, your DIN is linked to every filing of that Company.
• If a Company misses its annual filings for three continuous years, its directors can be disqualified for five years under Section 164(2).
• DIR-3 KYC must be kept up to date, or the DIN is deactivated.

Read Directors and shareholders: DIN explained.

Incorporation: what the Registrar approves

3. Name approval

The proposed name is approved through Part A of SPICe+ (or through the RUN service). An approved name is reserved for a limited period, within which the incorporation must be filed. Read Choosing and approving a company name.

4. Memorandum of Association (MoA)

The MoA sets out the Company's name, registered office state, objects, liability and capital. It is filed online in Form INC-33 and signed by the subscribers with their DSCs.

5. Articles of Association (AoA)

The AoA are the Company's internal rules: how shares are transferred, how directors are appointed, and how meetings are held. They are filed online in Form INC-34. Read MoA and AoA in plain language.

6. Certificate of Incorporation

Once the Registrar approves the SPICe+ filing, the Company receives its Certificate of Incorporation, showing its name, Corporate Identity Number (CIN), date of incorporation, PAN and TAN. The Company exists from that date. Read Certificate of Incorporation: download and check.

The full filing is explained in The SPICe+ form (INC-32), step by step.

Tax and labour Registrations

7. PAN and 8. TAN

The Company's PAN is its income tax identity; TAN is needed to deduct and deposit tax at source. Both are allotted through SPICe+ and shown on the Certificate of Incorporation.

9. EPFO Registration and 10. ESIC Registration

Through the linked form AGILE-PRO-S, the Company is registered with the EPFO and ESIC. Contributions and returns begin once each law applies, which depends mainly on the number of employees. Read PAN, TAN, EPFO and ESIC after Company Registration.

11. GST Registration

GST Registration can be applied for through AGILE-PRO-S, or later on the GST portal. It is required once turnover crosses the threshold, or earlier in cases such as inter-state supply of goods or selling through e-commerce operators. Read Who must register for GST? and Company Registration vs GST Registration.

12. PTEC Registration (Professional Tax Enrolment Certificate)

Professional tax is a state tax. In Maharashtra, where AGILE-PRO-S also covers professional tax, the Company takes a Professional Tax Enrolment Certificate (PTEC) and pays a fixed annual amount for itself. Directors may also need their own enrolment. The amount and due date are set by the state, so check the current position on the state's tax portal.

13. PTRC Registration (Professional Tax Registration Certificate)

The Professional Tax Registration Certificate (PTRC) is needed once the Company employs staff whose salaries are above the state's limit. The Company deducts professional tax from those salaries, deposits it and files returns as the state prescribes. Other states that levy professional tax have their own forms and rules.

After incorporation: the first six months

14. First auditor appointment

The board appoints the first statutory auditor within 30 days of incorporation, after taking the auditor's written consent and eligibility certificate. The board resolution and the auditor's appointment letter are the documents to keep. If the board does not appoint one, the shareholders do so within 90 days.

15. Bank account opening documents

The Company's current account is usually opened through AGILE-PRO-S or directly with a bank. The bank typically asks for the Certificate of Incorporation, PAN, MoA, AoA, a board resolution and the KYC of directors and authorised signatories. Read Current account opening documents.

16. Form INC-20A (commencement of business)

Within 180 days of incorporation, the Company files a declaration that every subscriber has paid for their shares, with proof such as a bank statement. The Company should not start business or borrow before filing it. Read The first 180 days.

17. Stamp duty on share certificates

Since July 2020, stamp duty on the issue of shares is charged at (0.005%) under the Indian Stamp Act and paid to the state where the registered office is.

18. Issue of share certificates

The subscribers receive share certificates in Form SH-1 within two months of incorporation, signed by two directors, or by a director and the Company Secretary. Companies required to use demat issue shares through a depository instead. Read Issuing share certificates: Form SH-1 and stamp duty.

Where to keep these records

• Keep digital copies of all 18 items in one folder, with the Certificate of Incorporation, MoA and AoA at the top.
• Note the renewal dates of each DSC and the year each director's DIR-3 KYC falls due.
• Keep the original share certificates or demat records, and the stamp duty proof, with the register of members.

Once these are in place, the Company moves into a yearly routine, explained in Annual compliance: what never stops. For the steps before filing, see Documents required for Company Registration and How to register a company in India. The same breakdown for an LLP is in LLP Registration: the 8 documents and filings explained, and for a One Person Company in OPC Registration: the 18 documents and Registrations explained.

Key takeaways

• DSC, DIN and name approval come first; MoA, AoA and the Certificate of Incorporation follow through SPICe+.
• PAN, TAN, EPFO and ESIC come through SPICe+ and AGILE-PRO-S; GST depends on the business, and PTEC and PTRC apply in states that levy professional tax, such as Maharashtra.
• The first auditor (30 days), share certificates (2 months) and INC-20A (180 days) complete the first six months.
• One person, one DIN, for life.