What compliances does a newly incorporated startup have?

Immediately after incorporation: opening a bank account, filing INC-20A to commence business, appointing an auditor (ADT-1), and tracking the first board meeting. GST, TDS and payroll obligations switch on as you cross their thresholds.

When does a startup need to register for GST?

Generally once turnover crosses ₹40 lakh for goods or ₹20 lakh for services (lower in special-category states), or earlier on triggers like inter-state supply or selling through e-commerce.

Does compliance matter before fundraising?

Very much. Investor due diligence examines your ROC filings, GST and TDS history, statutory registers and IP assignments. Gaps can reduce valuation or delay a round, so a clean trail is worth building early.

How should a small startup track all this?

With one calendar that knows what applies, computes due dates, assigns owners and keeps the evidence — rather than a spreadsheet that goes stale. That's exactly what ComplianceStack is for.

A compliance checklist for early-stage Indian startups

From incorporation to your first hires and first funding round — the GST, TDS, payroll, ROC and legal obligations a young startup actually needs to track.

4 June 2026 · ComplianceStack

Compliance grows with you

A startup's compliance load isn't fixed — it switches on in stages as you incorporate, hire and raise. The trick is to track each obligation from the moment it applies, not to discover it during a funding round. Here's the rough order it arrives in.

Right after incorporation

Open a current account and bring in initial capital.
INC-20A — declaration of commencement of business, within 180 days.
Appoint a statutory auditor and file ADT-1.
First board meeting and the statutory registers.
Startup India / DPIIT recognition if you qualify — it unlocks tax and angel-tax benefits.

As revenue starts

GST registration once you cross the threshold (₹40 lakh goods / ₹20 lakh services in most states) or on triggers like inter-state or e-commerce supply.
Then the monthly/quarterly GSTR-1 and GSTR-3B cycle begins.
TDS obligations on contractor, professional and rent payments — deduct, deposit by the 7th, and file quarterly returns.

Not sure what applies yet? The applicability quick-check gives you a fast read.

As you hire

PF at 20+ employees and ESI at 10+ (state-dependent), both due the 15th of the next month.
Professional tax, labour welfare fund and Shops & Establishment registration, all state-specific.

See the rates and dates in our post on PF and ESI applicability.

Every year

AOC-4 and MGT-7 after the AGM, DIR-3 KYC by 30 September, and the income-tax return.
Advance tax in four instalments if your tax for the year exceeds ₹10,000.

Before you raise

Investor due diligence will pull your ROC filings, GST and TDS history, statutory registers, cap table and IP assignments. The companies that breeze through diligence are the ones that kept the evidence as they went — not the ones who assemble it in a panic during the round.

Track it like it matters

The through-line of every stage is the same: know what applies, when it's due, who owns it, and where the proof is. A spreadsheet can't decide applicability or hold evidence; a control room can. ComplianceStack builds your applicable calendar from a short questionnaire and keeps the diligence pack ready as you grow.

General information, not professional advice — confirm your startup's specific obligations with your CA, CS, or lawyer.

FAQs

What compliances does a newly incorporated startup have?: Immediately after incorporation: opening a bank account, filing INC-20A to commence business, appointing an auditor (ADT-1), and tracking the first board meeting. GST, TDS and payroll obligations switch on as you cross their thresholds.
When does a startup need to register for GST?: Generally once turnover crosses ₹40 lakh for goods or ₹20 lakh for services (lower in special-category states), or earlier on triggers like inter-state supply or selling through e-commerce.
Does compliance matter before fundraising?: Very much. Investor due diligence examines your ROC filings, GST and TDS history, statutory registers and IP assignments. Gaps can reduce valuation or delay a round, so a clean trail is worth building early.
How should a small startup track all this?: With one calendar that knows what applies, computes due dates, assigns owners and keeps the evidence — rather than a spreadsheet that goes stale. That's exactly what ComplianceStack is for.

This article is general information, not tax, legal or accounting advice. Statutory timelines and thresholds change by notification — confirm applicability and interpretation with your CA, CS, or lawyer before acting.

Know exactly what applies to you

ComplianceStack builds your applicable GST, TDS, PF/ESI, ROC and legal calendar from a short questionnaire — and keeps the evidence in one place. Your first health check is free.

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