Master Indian startup compliance across MCA, CBDT, CBIC, RBI, labour, DPDP and DPIIT in one consolidated 2026 calendar.
Indian startup compliance in FY 2026-27 spans seven distinct regulators: MCA, CBDT, CBIC, RBI, SEBI, DPIIT and labour ministries, with the DPDP Board now operationalised. Missing any one of these regularly costs founders fundraises, customer contracts and personal director liabilities. This guide provides a single overview map of every compliance head you should track.
MCA and Companies Act
- Annual filings: MGT-7 (annual return), AOC-4 (financial statements), within 60 and 30 days of AGM respectively.
- Event-based filings: PAS-3 within 30 days of allotment, MGT-14 for special resolutions within 30 days, DIR-12 for director changes within 30 days.
- DIN-3 KYC annually for all directors by 30 September.
- Two board meetings per FY minimum, AGM within 6 months of FY-end (15 months gap).
Income Tax (CBDT)
- ITR-6 by 31 October following the FY for companies subject to tax audit, else 31 July.
- Tax audit under Section 44AB if turnover exceeds prevailing threshold.
- Advance tax in four instalments (15, 45, 75, 100 percent by 15 June, 15 Sep, 15 Dec, 15 Mar).
- TDS quarterly returns 24Q, 26Q, 27Q.
- Section 56(2)(viib) compliance with Rule 11UA valuation for share allotments.
GST (CBIC)
- Monthly or quarterly GSTR-1 and GSTR-3B depending on turnover.
- GSTR-9 annual return and GSTR-9C reconciliation if turnover exceeds prevailing threshold notified by CBIC.
- GST registration once aggregate turnover crosses ₹40 lakh (goods) or ₹20 lakh (services), with lower ₹10 lakh thresholds in special category states.
- E-invoicing for taxpayers above the notified turnover threshold.
FEMA and RBI
- FC-GPR within 30 days of allotment to non-residents.
- FC-TRS within 60 days of cross-border transfer.
- Annual FLA return by 15 July.
- ECB returns if external commercial borrowings are taken.
Labour Laws
- EPF and ESIC monthly remittances and returns.
- Professional tax per state.
- Shops and Establishments Act registration.
- Compliance with the four Labour Codes once notified state-by-state.
- POSH Act mandatory Internal Committee and annual report for 10+ employees.
Sector and Special Compliance
- Digital Personal Data Protection Act 2023 with privacy policy, consent flows, grievance officer.
- RBI guidelines for fintech, lending and payment aggregators.
- SEBI registrations for any securities-linked products.
- BIS, FSSAI, drug licences for relevant sectors.
DPIIT and Startup-Specific
- DPIIT recognition renewal as required.
- Form 2 for Section 56(2)(viib) exemption.
- IMB approval for Section 80-IAC tax holiday.
- Startup India portal annual updates.
Conclusion
Compliance in India is not a single function but a portfolio. Build a master calendar with all due dates, assign owners (CS, CA, in-house finance), automate reminders, and run a monthly compliance close. The discipline keeps your DIN clean, your fundraises smooth and your CIN out of MCA defaulters lists.
