Compliance, explained
Practical guidance on GST, TDS, PF/ESI, ROC/MCA and legal compliance for Indian SMB and startup founders — deadlines, penalties, and what actually applies.
Advance Tax for Startups and Founders: The Four Instalments and 234B/234C
If your tax liability for the year exceeds ₹10,000, you must pay advance tax in four instalments — 15 June, 15 Sep, 15 Dec, 15 Mar. Miss them and Sections 234B/234C charge interest. Here's the schedule and the math.
20 Jul 2026GSTReverse Charge (RCM): The GST You Owe on Purchases You Didn't Expect
Under reverse charge, the buyer pays GST directly to the government instead of the supplier — on certain services, imports, and purchases from unregistered suppliers. Here's when RCM hits a startup and how to handle it.
19 Jul 2026GSTLUT for Exporters: Charge Zero GST on Your SaaS and Service Exports
A Letter of Undertaking lets GST-registered exporters supply goods or services abroad without charging GST. Essential for SaaS and service exporters — here's what it is, how to file it, and the annual renewal.
18 Jul 2026GSTGSTR-9 and GSTR-9C: The Annual GST Return and Reconciliation, Explained
GSTR-9 is the annual GST return; GSTR-9C is the reconciliation statement above ₹5 crore. Here's who files each, what they consolidate, the deadline, and why they're a diligence checkpoint.
17 Jul 2026GSTQRMP: Should Your Startup File GST Quarterly?
The QRMP scheme lets businesses with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Here's who's eligible, how it works, and when it's worth switching.
16 Jul 2026GSTInput Tax Credit: The Rules That Decide Whether You Can Actually Claim It
Input Tax Credit lets you offset GST paid on purchases against GST collected — but only if the credit appears in your GSTR-2B, the supplier filed, and it isn't a blocked credit. Here are the rules that decide.
15 Jul 2026GSTGST E-Invoicing: When It Applies to Your Business (₹5 Cr) and How to Comply
GST e-invoicing is mandatory once your aggregate annual turnover crosses ₹5 crore. Here's who it applies to, what changes in your billing, and the consequence of raising a non-compliant invoice.
14 Jul 2026GSTGST Compliance for Indian Startups: Registration, Returns & the Deadlines That Matter
A complete GST compliance guide for Indian startups — when you must register, the monthly and annual returns you file, the key deadlines, and the penalties for missing them.
13 Jul 2026Startup diligenceYour CA Files. Who Makes Sure Nothing's Missed — and Proves It?
A great CA files your returns. But filing isn't the same as a complete, evidenced, diligence-ready record. Here's the difference between a filer and a compliance system of record — and why funded startups need both.
11 Jul 2026Startup diligenceThe Real Cost of a Compliance Gap: Penalties, Stalled Rounds, Repriced Term Sheets
The fine is the smallest part. The real cost of a compliance gap for a funded startup is a delayed round, a repriced term sheet, or a deal that dies in diligence. Here's how to size the true exposure.
10 Jul 2026Startup diligenceBuilding a Startup-Compliance Practice: Why CAs Are Productising Diligence-Readiness
Funded startups will pay for the confidence that diligence won't surface surprises. Here's how CA and CS firms are turning compliance and diligence-readiness into a repeatable, higher-margin service line.
8 Jul 2026Payroll & labourProfessional Tax Is State-Specific — and Most Startups Get the Cadence Wrong
Professional tax, Shops & Establishment and Labour Welfare Fund vary by state, and a company operating in several states owes them in each. Here's why one default cadence breaks, with Tamil Nadu as an example.
6 Jul 2026Payroll & labourStartup India Self-Certification: The Labour-Law Shortcut You're Not Using
DPIIT-recognised startups can self-certify compliance under specified labour and environmental laws — cutting inspections and paperwork. Here's what it covers, how it works, and the catch.
4 Jul 2026Startup diligenceDPIIT Recognition: The Compliance Side Founders Overlook
DPIIT recognition unlocks benefits — but it also comes with a certificate to keep, self-certification you must actually use, and reporting to maintain. Here's the compliance side, and where to claim the 80-IAC tax holiday.
3 Jul 2026TDS & income taxGot a GST or TDS Notice? What the Clock It Starts Actually Means
A tax notice isn't a penalty — it's a deadline. Here's how to read a GST or TDS notice, the response window it starts, what to gather, and when to escalate to your CA before a manageable query becomes an expensive problem.
2 Jul 2026Startup diligenceRunning Compliance for 40 Startup Clients Without Losing Track
Managing compliance across dozens of startup clients in spreadsheets and WhatsApp breaks down fast. Here's how a CA/CS firm can run one control room across its whole client book — fewer missed deadlines, evidence in one place.
1 Jul 2026ROC / MCAStatutory Registers: The Unsexy Folder That Fails Diligence
Every company must maintain statutory registers under the Companies Act — members, directors, charges, SBO and more. They're easy to neglect and a common diligence gap. Here's what to keep and why it matters.
30 Jun 2026Startup diligence5 Things Your CA Won't Proactively Tell You Are Overdue
A great CA files your returns — but the things outside the monthly tax rhythm often go unwatched. Here are five compliance items founders assume are handled but frequently aren't, and how to see the whole picture.
29 Jun 2026ROC / MCADPT-3 by 30 June: Does Your Startup's Loan or Convertible Note Count?
DPT-3 is the annual MCA return of deposits and outstanding loans, due 30 June. Many startups don't realise their director loans, inter-company loans, and convertible notes need to be reported. Here's what counts.
28 Jun 2026ROC / MCADIR-3 KYC Season: The ₹5,000 Mistake That Deactivates Your DIN
Every director with a DIN must file DIR-3 KYC by 30 September. Miss it and your DIN is deactivated — blocking every board resolution and filing — with a ₹5,000 fee to reactivate. Here's who files and how.
27 Jun 2026Startup diligenceCap Table & Equity Docs: The Folder Every Acquirer Opens First
The cap table and the equity documents behind it are the first thing investors and acquirers verify. Here's the full equity-document set — SHA, SSA, term sheets, founders' agreements, share certificates and ESOP records — and what each one proves.
25 Jun 2026Startup diligenceEvidence, Not 'Filed': The One Habit That Makes Diligence Painless
A task marked 'done' is not the same as a task you can prove. Here's why keeping the filed acknowledgement as evidence — not just ticking a box — is the single habit that makes due diligence fast.
24 Jun 2026Startup diligenceHelping a Startup Client Pass Diligence: A CA's Prep Checklist
A practitioner's guide to getting a funded startup client diligence-ready — the documents to assemble, the filings to bring current, and where founders most often self-sabotage before a round.
23 Jun 2026Startup diligenceIP Assignment: The Founder Mistake That Re-Prices Rounds
If your founders, employees and contractors haven't formally assigned their IP to the company, you may not own your core asset — a top diligence red flag. Here's what IP assignment is, who needs to sign, and how to fix it.
22 Jun 2026Startup diligenceWhat an Investor Sees When They Open Your Data Room (and How to Make It Boring)
A well-run compliance data room makes diligence fast and forgettable. Here's how investors read a data room, what 'boring is good' means, and how to structure yours so the compliance section raises no questions.
21 Jun 2026Startup diligence7 Compliance Gaps That Blow Up Series A Diligence
The seven compliance gaps most likely to delay, reprice, or complicate an Indian startup's Series A — ranked, with what each one signals to an investor and how to close it before the round.
20 Jun 2026Startup diligenceThe Series A Due-Diligence Compliance Checklist (India)
What a VC's lawyer actually checks in a Series A diligence — corporate, cap table, IP, employment, tax, FEMA and contracts — organised as a Red/Amber/Green checklist with the exact artifact each item needs.
19 Jun 2026FundingAngel Tax Is Abolished — So What Actually Applies When You Raise at a Premium Now?
Angel tax (Section 56(2)(viib)) was abolished from FY2025-26. But raising at a premium still triggers a valuation, PAS-3, FC-GPR for foreign money, and more. Here's what survived the headline.
18 Jun 2026FEMA & FDIFEMA for CAs: The Startup-Client Filings You Can't Afford to Miss
A practitioner's checklist for advisors with funded startup clients — FC-GPR, FC-TRS and FLA triggers, the document reconciliation that prevents AD-bank rejections, and the LSF exposure to flag before diligence does.
17 Jun 2026ROC / MCAWhat a Missed PAS-3 Does to Your Cap Table at Diligence
PAS-3 is the MCA filing that legally records a share allotment. File it late and you get additional fees now — and a cap-table credibility problem when an investor's lawyer runs diligence later.
16 Jun 2026FundingYou Closed the Round. Here's Every Filing Due in the Next 30 Days
Raising a round triggers a burst of dated MCA and RBI filings — PAS-3, MGT-14, a Rule 11UA valuation, share certificates and (for foreign money) FC-GPR. Here's the post-raise compliance checklist with deadlines.
15 Jun 2026FEMA & FDIFLA Return Explained (Due 15 July) — The Annual RBI Filing Funded Startups Forget
If your startup has any foreign investment, you must file the FLA Return with the RBI by 15 July every year — reporting your foreign assets and liabilities as of 31 March. Here's who files, what's needed, and the penalty for missing it.
14 Jun 2026FEMA & FDITook Foreign Investment? Your FC-GPR Clock Started the Day the Money Hit
FC-GPR must reach the RBI within 30 days of allotment, and shares must be allotted within 60 days of receiving foreign funds. Here's the timeline, the documents, and what a late filing costs.
13 Jun 2026FEMA & FDIThe Complete FEMA Compliance Guide for Funded Indian Startups
Took foreign investment? Here are the FEMA filings every funded Indian startup owes the RBI — FC-GPR, FC-TRS and the annual FLA Return — with deadlines, penalties and a worked timeline.
12 Jun 2026Startup diligenceThe Post-Incorporation Compliance Map: Month-by-Month for an Indian Pvt Ltd
Just incorporated? Here's the compliance timeline for a new Indian private limited company — INC-20A, first board meeting, GST, first hires, ROC annuals and funding-round filings — laid out by when each one is due.
4 Jun 2026ROC / MCAThe ROC Annual Filing Calendar for a Private Limited Company
Every annual MCA/ROC filing a private limited company owes — AOC-4, MGT-7, DIR-3 KYC, DPT-3, ADT-1 — with due dates, penalties, and why missing them is serious. The 2026 calendar.
3 Jun 2026Payroll & labourPF and ESI for Your First 10–20 Hires: When They Apply and What's Due
Hiring your first employees? Here's exactly when PF and ESI become applicable, the 15th-of-the-month deadline, contribution rates, and what a late deposit costs.
1 Jun 2026TDS & income taxTDS Due Dates and the Three Penalties Founders Confuse
TDS has three separate failure points — late deduction, late deposit, and late return — each with its own cost. Here's the deposit deadline, the quarterly return dates, and what each slip costs, with a worked example.
27 May 2026GSTGST late fees and interest, explained for SMB owners
Filed a GST return late? Here's exactly how the ₹50/day late fee and 18% p.a. interest are calculated — with a worked example and how to avoid them.
20 May 2026