FreeComplianceCompany compliance, explained.
What each form is, who signs it, and what it costs. Written for founders, checked against the Companies Act.
- AGILE-PRO-S (INC-35): the registrations it covers
What AGILE-PRO-S does in SPICe+, which registrations it covers (GST, EPFO, ESIC, professional tax, bank account), and what you need to fill it.
1 min read - Authorised capital vs paid-up capital: how much to start with
The difference between authorised, issued, subscribed and paid-up capital, and how to pick the right amounts when incorporating.
1 min read - Can I register a company myself without a CA?
What founders can do themselves in company registration, the one step that legally needs a professional, and how to keep costs low.
1 min read - Certificate of Incorporation and CIN: how to read them
What the Certificate of Incorporation contains, how the 21-character CIN is structured, and where you need to use it.
1 min read - Company name approval rules in India: how to pick a name MCA will accept
The rules MCA uses to approve or reject a company name: identical names, trademarks, restricted words, and tips to get approved first time.
3 min read - How long does company registration take in India?
A realistic timeline for private limited company registration, from DSC to Certificate of Incorporation, and what causes delays.
1 min read - DIR-2: consent to act as director, explained
What form DIR-2 is, why Section 152(5) requires it, what it contains, who signs it and how it is used during company incorporation.
2 min read - Documents required for private limited company registration in India
Complete checklist of documents for registering a private limited company: director KYC, registered office proof, NOC, MOA, AOA, DIR-2 and INC-9.
3 min read - DSC and DIN for company registration: what directors need
What a Digital Signature Certificate (DSC) and Director Identification Number (DIN) are, who needs them, how to get them, and how to keep DIN active.
2 min read - How to register a private limited company in India: the complete process
Step-by-step guide to registering a private limited company in India through SPICe+: eligibility, documents, forms, timelines and costs.
4 min read - How to write the object clause of your MOA
Practical guidance for drafting the main object clause in a company's MOA: focus, wording, NIC code match, and restricted activities.
1 min read - INC-9 declaration explained: what subscribers and directors confirm
INC-9 is the declaration by subscribers and directors filed with SPICe+. Learn what it confirms, who signs it, and why it no longer needs an affidavit.
2 min read - MOA vs AOA: the difference between Memorandum and Articles of Association
MOA and AOA explained: what each document contains, the clauses required by the Companies Act, Table A and Table F, and how to change them.
3 min read - Company registration in India for NRIs and foreign nationals
How NRIs and foreign nationals can register a private limited company in India: resident director, documents, FDI rules and FC-GPR.
1 min read - Private limited company registration cost in India
A transparent breakdown of what it costs to register a private limited company: MCA fees, stamp duty, DSC, and professional fees.
2 min read - Registered office proof and NOC for company registration
What proof of registered office MCA accepts, how to write the owner's NOC, and how to use a home, rented or co-working address for your company.
2 min read - SPICe+ form explained: Part A, Part B and the linked forms
What SPICe+ (INC-32) is, how Part A and Part B work, and what e-MOA, e-AOA, AGILE-PRO-S and INC-9 do in company incorporation.
3 min read - SPICe+ rejection and resubmission: common reasons and fixes
Why SPICe+ applications get sent back or rejected, how resubmission works, and a pre-filing checklist to avoid it.
1 min read - Stamp duty on MOA and AOA: how it works
Why stamp duty is payable on a company's MOA and AOA, how it varies by state and capital, and how it is paid through SPICe+.
1 min read - Subscribers vs directors: who owns and who runs a company
The difference between subscribers (first shareholders) and directors in an Indian company, their roles, documents and liabilities.
1 min read
- Best business structure for startups in India
Choosing between private limited, LLP, OPC, partnership and proprietorship for an Indian startup. A practical decision guide.
1 min read - How to convert a proprietorship into a private limited company
Step-by-step guide to moving a sole proprietorship into a private limited company: incorporation, business transfer, GST, bank and tax.
1 min read - LLP registration process in India: FiLLiP, LLP agreement and compliance
How to register a Limited Liability Partnership in India: designated partners, FiLLiP form, LLP agreement in Form 3, and annual Form 8 and Form 11.
2 min read - One Person Company (OPC) registration: process and documents
How to register a One Person Company in India: eligibility, nominee consent in INC-3, documents, SPICe+ filing and ongoing compliance.
2 min read - Partnership firm vs LLP: differences that matter
Traditional partnership firm vs Limited Liability Partnership in India: liability, registration, compliance, tax and when to convert.
1 min read - Private limited company vs LLP: which should you choose?
Private limited company vs LLP in India compared on liability, compliance, tax, fundraising and cost, with a clear way to decide.
2 min read - Private limited company vs One Person Company (OPC)
OPC vs private limited company compared: owners, nominee, compliance, funding and conversion. Find out which suits a solo founder.
2 min read - Public limited vs private limited company: key differences
Public limited vs private limited company in India compared: members, directors, share transfer, fundraising and compliance load.
1 min read - Section 8 company registration: how to set up a non-profit company
How to register a Section 8 (non-profit) company in India: eligible objects, licence, naming, documents and restrictions on profits.
1 min read - Sole proprietorship vs private limited company: when to switch
Sole proprietorship vs private limited company in India: liability, tax, compliance and credibility, plus signs it is time to incorporate.
1 min read
- Appointment of the first auditor of a company
How the first statutory auditor is appointed within 30 days under Section 139(6), who can be appointed, and whether ADT-1 is needed.
1 min read - Books of accounts a company must keep under Section 128
What books of accounts a company must maintain, for how long, where they must be kept, and the audit trail requirement for accounting software.
1 min read - Is a company seal mandatory in India?
Since 2015, the common seal is optional for companies. What changed, where a seal is still used, and what signs documents instead.
1 min read - Company name board, letterhead and invoice rules under Section 12
What a company must display on its office name board, letterheads, invoices and website under Section 12(3) of the Companies Act.
1 min read - Company PAN and TAN: how they are issued and used
How a new company gets its PAN and TAN through SPICe+, what each is used for, and what to do if there is a mistake.
1 min read - Director disclosures: MBP-1 and DIR-8 explained
What directors must disclose to the company in MBP-1 (interests) and DIR-8 (non-disqualification), and when.
1 min read - First board meeting after incorporation: agenda and checklist
The first board meeting must be held within 30 days of incorporation. Here is the standard agenda, documents and resolutions to pass.
1 min read - INC-20A: declaration for commencement of business
What INC-20A is, the 180-day deadline under Section 10A, documents needed, and the penalties for missing it.
1 min read - Opening a current account for a new private limited company
Documents and steps to open a company current account in India, including AGILE-PRO-S, board resolution and KYC of directors.
1 min read - Post-incorporation compliance checklist for private limited companies
Everything a new private limited company must do in its first 180 days: board meeting, auditor, share certificates, INC-20A and more.
1 min read - Issuing share certificates after incorporation
Share certificates must be issued to subscribers within two months of incorporation. Format, stamp duty, SH-1, and the move to demat shares.
1 min read - Statutory registers every private company must maintain
The registers a private limited company must keep under the Companies Act: members, directors, charges, contracts, and more.
1 min read
- Annual general meeting (AGM) rules for private companies
When a private company must hold its AGM, notice period, quorum, ordinary business, shorter notice and extensions.
1 min read - Annual compliance checklist for a private limited company
The yearly filings a private limited company in India must make: AOC-4, MGT-7, ADT-1, DPT-3, MSME-1, ITR, plus DIR-3 KYC every three years.
1 min read - AOC-4: filing financial statements with the ROC
What AOC-4 is, due date, attachments, who signs it, AOC-4 XBRL and CFS variants, and late fees.
1 min read - ADT-1: appointing the auditor at the AGM for five years
How auditors are appointed at the first AGM for a five-year term under Section 139(1), filing ADT-1 within 15 days, and rotation rules.
1 min read - Board meeting rules for private companies
How many board meetings a private company must hold, the 120-day gap, notice, quorum, video conferencing and circular resolutions.
1 min read - DIR-3 KYC for directors: now once every three years
DIR-3 KYC is now due once every three years by 30 June. Who must file, the 30-day rule for changes, the ₹5,000 fee and DIN reactivation.
1 min read - Directors' report: what a private company must include
Contents of the board's report under Section 134 for small private companies, with the abridged option and who signs it.
1 min read - Dormant company status: how to pause a company without closing it
How to apply for dormant status under Section 455 with MSC-1, the conditions, annual MSC-3 return, and how to become active again.
1 min read - DPT-3: return of deposits and outstanding loans
Who must file DPT-3, what counts as a deposit vs an exempt loan, the 30 June due date, and auditor certification.
1 min read - Financial statements of a private company: what they include
Components of financial statements under Section 2(40), Schedule III format, accounting standards, approval and audit for private companies.
1 min read - MGT-7 vs MGT-7A: which annual return should your company file?
The difference between MGT-7 and MGT-7A annual returns, who files which, due dates, certification and late fees.
1 min read - MSME-1: reporting dues to micro and small enterprises
Which companies must file MSME-1, what to report, half-yearly due dates, and how it ties to the 45-day payment rule.
1 min read - ROC late filing fees and penalties: what missing a deadline costs
Additional fees for late AOC-4, MGT-7 and other MCA forms, penalties under the Companies Act, director disqualification and strike-off risk.
1 min read - Significant beneficial owner: BEN-1, BEN-2 and BEN-3
Who is a significant beneficial owner under Section 90, the 10% test, and how BEN-1, BEN-2 and BEN-3 are used.
1 min read - Small company under the Companies Act: definition and benefits
What counts as a small company in India after the December 2025 revision (₹10 crore capital, ₹100 crore turnover), exclusions and benefits.
1 min read
- E-invoicing under GST: who it applies to and how it works
E-invoicing turnover threshold, IRN and QR code, which documents are covered, time limits for reporting and exemptions.
1 min read - E-way bill rules: when you need one and how long it is valid
E-way bill threshold, who generates it, Part A and Part B, validity by distance, and penalties for moving goods without one.
1 min read - GST composition scheme: eligibility, rates and limits
Who can opt for the GST composition scheme, turnover limits, tax rates, restrictions, and the CMP-08 and GSTR-4 returns.
1 min read - GST invoice format: mandatory fields and rules
What a GST tax invoice must contain under Rule 46, HSN/SAC code rules, invoice numbering, and when to issue a bill of supply.
1 min read - GST late fee and interest: what a late return costs
Late fees for GSTR-1, GSTR-3B and GSTR-9, interest on late tax payment under Section 50, and how to avoid both.
1 min read - GST registration for a private limited company: process and documents
How a private limited company registers for GST: through AGILE-PRO-S or REG-01, documents, Aadhaar authentication and timelines.
1 min read - GST registration threshold: when is GST registration mandatory?
GST registration limits for goods and services, special category states, and the cases where registration is compulsory regardless of turnover.
1 min read - GSTR-1 vs GSTR-3B: the difference and due dates
What GSTR-1 and GSTR-3B report, how they connect through GSTR-2B, monthly and quarterly due dates, and common mismatches.
1 min read - Input tax credit under GST: conditions, blocked credits and time limits
How input tax credit works under GST, the conditions in Section 16, blocked credits in Section 17(5), and the deadline to claim it.
1 min read - LUT under GST: exporting services without paying IGST
How to file a Letter of Undertaking (RFD-11) to export services or goods without paying IGST, eligibility, and conditions for export of services.
1 min read - QRMP scheme under GST: quarterly returns, monthly payment
Who can opt for QRMP, how quarterly GSTR-1 and GSTR-3B work with monthly PMT-06 payments, IFF, and due dates.
1 min read - Reverse charge mechanism (RCM) under GST explained
When the buyer pays GST instead of the supplier: common RCM services for companies, Section 9(3) and 9(4), and how to report it.
1 min read
- Advance tax for companies: due dates and interest
When a company must pay advance tax, the four instalment dates and percentages, and interest for shortfall or delay.
1 min read - Income tax rates for companies in India
Corporate tax rates for Indian companies: the normal regime, the concessional 22% regime, surcharge, cess, and how to choose.
1 min read - Form 26AS and AIS: checking a company's tax credits
What Form 26AS and the Annual Information Statement show, why companies must reconcile them, and how to fix mismatches.
1 min read - ITR-6: filing a company's income-tax return
Who files ITR-6, due dates, what information it needs, digital signature requirement, and consequences of late filing.
1 min read - Minimum Alternate Tax (MAT) for companies explained
MAT from tax year 2026-27: 14% final tax under the old regime, how existing MAT credit can be used, and who is outside MAT.
1 min read - Tax audit for companies: applicability and due date
When a company needs a tax audit in addition to the statutory audit, turnover limits, due date, and penalty for not getting one.
1 min read - TDS due dates for companies: deposit, returns and certificates
When companies must deposit TDS, file quarterly TDS returns, and issue TDS certificates (Form 130 and 131, formerly 16 and 16A), with late fees and interest.
1 min read - TDS on rent paid by a company
When a company must deduct TDS on office rent, rates for land and building vs machinery, thresholds, and GST interplay.
1 min read - TDS on salary vs professional fees: employee or consultant?
How TDS differs for salaried employees and professionals or contractors, rates and thresholds, and how to classify payments correctly.
1 min read - TDS return forms: 138, 140 and 144 (formerly 24Q, 26Q and 27Q)
The new TDS return forms from 1 April 2026 (138, 140, 144, 143), how they map to 24Q, 26Q, 27Q and 27EQ, and how to file them.
1 min read
- Angel tax in India: what it was and why it no longer applies
Angel tax taxed share premium above fair value. It was abolished for all investors from FY 2024-25. What founders still need to watch.
1 min read - DPIIT startup recognition: eligibility and how to apply
Who qualifies for DPIIT startup recognition, the documents needed, how to apply on the Startup India portal, and what it unlocks.
1 min read - ESOPs for Indian startups: rules, process and tax
How private companies create ESOP plans under Section 62, vesting rules, the special resolution, SH-6 register and tax on exercise.
1 min read - MSME 45-day payment rule and its income-tax impact
The MSMED Act payment deadline for micro and small suppliers, interest on delay, and the income-tax rule that disallows late payments.
1 min read - MSME classification: micro, small and medium enterprise limits
Investment and turnover limits for micro, small and medium enterprises in India, and how exports and upgrades are treated.
1 min read - Startup India benefits for DPIIT-recognised startups
The tax, compliance, IP, procurement and funding benefits available to DPIIT-recognised startups under Startup India.
1 min read - Startup tax holiday: 100% deduction for three years
How eligible startups claim a 100% profit deduction for three consecutive years out of ten, conditions, IMB certification and pitfalls.
1 min read - Udyam registration: MSME registration for companies
How to get Udyam (MSME) registration for a private limited company, documents needed, benefits, and keeping it updated.
1 min read