2026-27 EDITION · VERIFIED NOVEMBER 2026 The Indian
Business Registration
& Compliance Playbook
Structure · SPICe+ · 180 days · Annual calendar
Digitalaikart Original

Business Registration & Compliance Playbook

Proprietorship, OPC, LLP or private limited — decided with numbers, filed without rejection

A 37-page working manual for anyone about to spend Rs 15,000 on a company registration, or about to miss the deadline that costs Rs 50,000. It settles the structure question with real tax and compliance arithmetic, walks the SPICe+ form block by block, and puts the 180-day and annual MCA clocks on a calendar you can actually keep.

37
Pages
10
Parts
41
Sections
6
Worksheets
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Six Facts That Change What You Do This Week

Most of what is published about Indian company registration is out of date. These are verified to November 2026.

Government fee is nil

SPICe+ charges no incorporation filing fee where authorised capital is up to Rs 15,00,000. You pay stamp duty, Rs 131 for PAN and TAN, and your DSC — not a Rs 7,000 fee.

Director KYC is now every three years

From 31 March 2026 the annual DIR-3 KYC is gone. Compliant directors next file by 30 June 2028, in a new single form. Guides saying 30 September are a year out of date.

A small company is much bigger

Since 1 December 2025, paid-up capital up to Rs 10 crore and turnover up to Rs 100 crore qualifies as a small company and files the shorter MGT-7A.

INC-20A is the deadline that hurts

Within 180 days you must declare subscribers have paid for their shares. Miss it: Rs 50,000 on the company, Rs 1,000 a day per officer, and no legal trading.

Filing fees waived right now

MCA General Circular 05/2026 lets FY 2025-26 AOC-4 be filed to 31 December 2026 and MGT-7 or 7A to 31 January 2027 without additional fees.

A company is audited every year

No turnover threshold, no exemption. An LLP with turnover under Rs 40 lakh and contribution under Rs 25 lakh needs no audit at all — which changes the arithmetic.

Who This Is For

Four readers, one decision each

💼

Freelancers crossing Rs 20 lakh

You are being asked for a GSTIN, or a client's vendor team wants a CIN. This book tells you whether to incorporate, and whether the annual bill is worth it.

🚀

First-time founders

Two co-founders, a name, and a portal that rejects applications for reasons nobody explains. Part 2 and Part 3 are the checklist and the walkthrough.

🏢

Small business owners going formal

Proprietorship or LLP or company, with real tax and five-year cost numbers instead of a sales pitch from a registration agent.

📋

Anyone who already incorporated

The certificate arrived, nobody told you about the 180-day clock, and the first annual filing season is coming. Part 4 and Part 5 are for you.

What You'll Be Able To Do

Six outcomes, each with the page it lives on

⚖ Decide the structure

Liability, tax at 25.17% against 31.2%, audit thresholds and a five-year cost table — plus the honest case for waiting.

📄 Assemble the file

The twelve documents, the DSC failures, the name tests and the registered-office proof that clears ROC scrutiny first time.

🖥 File SPICe+

Part A, the eleven blocks of Part B, eMoA and eAoA, AGILE-PRO-S, and the fee sheet with the zero-fee rule.

⏱ Survive 180 days

Bank account, first board meeting, auditor, share certificates, INC-20A — on a dated plan with the penalty maths.

📅 Run the calendar

AGM, AOC-4, MGT-7A, ADT-1, DIR-3 KYC, advance tax and audit dates, with what each delay actually costs.

📈 Claim what you're owed

GST thresholds, the 22% corporate regime, director salary versus dividend, and DPIIT recognition with the 80-IAC holiday.

Inside the Playbook

Ten parts, 41 numbered sections, 44 tables

  1. Choosing the structure

    Five structures compared on liability, tax and annual cost, with a five-year cost table and the decision rules that follow from it.

  2. Before you file

    The twelve-document set, the digital signature, the name rules, the registered office, and the capital clause worked to the share count.

  3. Filing SPICe+

    Part A and Part B block by block, the linked registrations, the state stamp-duty table, the nine rejection causes and what should arrive in your inbox.

  4. The first 180 days

    Current account and subscription money, the first board meeting, the auditor, share certificates, INC-20A, your first employee, and a dated plan.

  5. The annual calendar

    AGM, AOC-4, MGT-7A, ADT-1, the three-year DIR-3 KYC, audit and tax dates, the 2026 fee waivers, and the true cost of each delay.

  6. The LLP route

    FiLLiP, the 30-day agreement deadline, the two annual forms, the late-fee multiplier, and closing an LLP properly.

  7. Tax and benefits

    Corporate regimes and why the choice is permanent, salary versus dividend, GST setup, and DPIIT recognition without the hype.

  8. The twelve costliest mistakes

    Each ranked by what it costs, with the three questions that prevent most of them.

  9. Getting out

    Dormant status, strike-off, Form 24 for an LLP, and what a dead company costs per year.

  10. Worksheets

    Structure scorecard, document checklist, two-year calendar, fee estimator, name pre-check, and twelve questions founders actually ask.

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How This Was Researched

No blog-to-blog copying, and no invented numbers

Every fee, form number, deadline and penalty in the playbook was checked in November 2026 against primary sources: the Ministry of Corporate Affairs SPICe+ FAQs and the published penalties schedule under the Companies Act, the INC-20A instruction kit, Gazette notification G.S.R. 943(E) on director KYC and G.S.R. 880(E) on small-company limits, MCA General Circular 05/2026, PIB releases of January and October 2026, the Income Tax Department's corporate tax pages for assessment year 2026-27, Startup India's recognition criteria and tax playbooks, and the GST Council material on thresholds and composition.

Where a figure is a statutory amount it is stated exactly. Where it is a market rate — digital signature certificates, professional fees, compliance retainers — it is given as a range and labelled as one, because it differs by city and firm. The source list is printed at the back of the book.

Frequently Asked Questions

Everything you need to know before buying

Is this for someone who has not registered anything yet?

Yes — Parts 1 and 2 exist for exactly that reader. Part 1 settles whether you should register at all and which structure fits, using your real profit number rather than a hoped-for one. Part 2 is the document and name work that decides whether your application clears first time.

Is the content current?

It was verified in November 2026 and covers the changes that took effect this year: the three-year DIR-3 KYC from 31 March 2026, the doubled small-company limits from 1 December 2025, the MAT change from 1 April 2026, and MCA's fee waiver for FY 2025-26 annual filings.

Does it tell me how to file the company myself?

It walks SPICe+ Part A and Part B block by block, with the fee sheet, the state stamp-duty table and the nine causes of rejection. One honest caveat is stated in the book: SPICe+ cannot be submitted without a practising chartered accountant, company secretary, cost accountant or advocate certifying it, so doing it yourself means preparing the file and paying for certification — not avoiding a professional entirely.

Is it a tax or legal opinion for my case?

No. It is a working manual built from official sources, and it says plainly where your situation needs a professional — a foreign shareholder, a regulated business, prior defaults, or a family settlement.

How do I download it after payment?

After a successful payment on Razorpay you are redirected to a thank-you page with a download button. Click it and the PDF is yours permanently.

Can I get a refund?

Digital products are non-refundable because they are instantly downloadable. If you receive a defective or corrupted file, or were charged incorrectly, write to us within 7 days and we will replace or resolve it.

Complete Your Toolkit

Readers of this playbook usually pair it with one of these

The GST 2.0 Small Business Playbook

The two-slab rate map, the IMS invoice control room and the monthly routine that keeps a registered business clean.

The Freelancer Tax & Money Playbook

Section 44ADA, advance tax, TDS and the LUT route — the money side of the structure decision in Part 1.

The Government Funding Handbook 2026-27

PMEGP, MUDRA, CGTMSE and the collateral-free lending rules — what to apply for once your entity exists.

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