The World Desk Floor 1 · South Asia

Room 101

India

Namaste. How may I help you?

Companies, LLPs, firms and foreign offices, documents for residents, NRIs and foreign investors, and the full import–export cycle.

Capital
New Delhi
Currency
Indian rupee (INR)
Guide
Full guide
Last checked
New Delhi Mumbai Hyderabad Bengaluru Chennai Kolkata

The concierge

Tell me who you are and what you need.

Two choices, and the room rearranges itself: only the structures, documents and steps that apply to you.

01 Who are you?
02 What do you need?

Start a business in India

Choose your structure.

Not sure? Let the concierge suggest one.

Answer four questions. The concierge points you to a structure and tells you why.

01 Who is setting up?
02 How many owners?
03 Will you raise equity or bring in investors?
04 What will the Indian set-up do?

Private limited company

The standard vehicle for a growing business, and the one investors expect.

Owners
2 to 200 shareholders; at least 2 directors, one of whom stayed in India 182 days or more in the year
Liability
Limited to unpaid share capital
Compliance
Moderate
Time
About 1 to 3 weeks once documents are ready
Open this structure

One Person Company

A company with a single owner and limited liability.

Owners
One member, who must be a natural person and an Indian citizen (resident or not); a nominee is named
Liability
Limited to unpaid share capital
Compliance
Moderate
Time
About 1 to 3 weeks
Open this structure

Limited Liability Partnership

Partnership flexibility with limited liability and lighter compliance.

Owners
At least 2 partners; at least 2 designated partners, one of them resident in India
Liability
Limited to the agreed contribution
Compliance
Light
Time
About 1 to 3 weeks; LLP agreement within 30 days after
Open this structure

Partnership firm

The simplest way for two or more people to trade together.

Owners
2 or more partners (up to 50)
Liability
Unlimited and joint: personal assets are at risk
Compliance
Light
Time
Days to a few weeks, depending on the State
Open this structure

Sole proprietorship

An individual trading in their own name or a trade name.

Owners
One individual
Liability
Unlimited: the owner is the business
Compliance
Light
Time
A few days
Open this structure

Public limited company

For large capital needs and a possible listing.

Owners
At least 7 shareholders and 3 directors
Liability
Limited to unpaid share capital
Compliance
Heavy
Time
About 2 to 4 weeks
Open this structure

Section 8 company (not for profit)

A company formed to promote charitable, educational, social or similar objects.

Owners
Private or public form; at least 2 directors
Liability
Limited
Compliance
Moderate
Time
About 3 to 6 weeks
Open this structure

Indian subsidiary of a foreign company

A private limited company owned by the foreign parent.

Owners
The parent (and a second shareholder, often a group company or nominee); at least 2 directors, one resident in India
Liability
Limited; the parent is ring-fenced
Compliance
Moderate
Time
About 3 to 6 weeks, including apostille of parent documents
Open this structure

Branch, project or liaison office

The foreign company itself, operating through an office in India.

Owners
The foreign company
Liability
The parent is directly liable
Compliance
Moderate
Time
Several weeks to a few months
Open this structure

Companies Act, 2013

Private limited company

Suits: Founders who want limited liability, plan to hire, raise equity or bring in foreign investment.

Owners and directors
2 to 200 shareholders; at least 2 directors, one of whom stayed in India 182 days or more in the year
Liability
Limited to unpaid share capital
Foreign investment
Allowed. 100% under the automatic route in most sectors; approval route or caps in some
Open to
Resident Indian, NRI or OCI, Foreign national or company

Strengths

  • Separate legal person; shares are easy to transfer
  • Accepts equity investment, ESOPs and foreign direct investment
  • Credible with banks, customers and investors

Watch

  • Statutory audit every year, whatever the turnover
  • Board meetings, AGM and annual filings with the Registrar
  • Investors from a country sharing a land border with India need government approval (Press Note 3 of 2020)

Steps

How it is set up

  1. 01
    Digital signatures

    Get Class 3 DSCs for every proposed director and subscriber.

  2. 02
    Name

    Reserve the name through SPICe+ Part A (or RUN). Check registered trade marks first.

  3. 03
    File SPICe+ Part B

    One integrated web form with e-MoA, e-AoA and AGILE-PRO-S. Director Identification Numbers for new directors are allotted through it.

  4. 04
    Certification and payment

    A practising professional certifies the form; directors and subscribers sign with DSCs; the Registrar charges are paid online.

  5. 05
    Incorporation

    The Registrar issues the Certificate of Incorporation with CIN, and PAN and TAN are allotted with it.

  6. 06
    Bank and capital

    Open the current account (applied for through AGILE-PRO-S) and receive the subscription money.

Documents

What to collect

Each director and subscriber
Registered office in India
If a foreign company is a shareholder
Prepared for the filing

After set-up

Deadlines that follow

  1. Day 1

    Certificate of Incorporation arrives with CIN, PAN and TAN. Open the current account and have subscribers pay for their shares.

  2. Within 30 days

    First board meeting (section 173). Appoint the first auditor (section 139(6)) and file ADT-1 with the Registrar after the appointment.

  3. Within 30 days

    If shares were issued to a foreign investor: report the allotment in Form FC-GPR on the RBI FIRMS portal, within 30 days of allotment.

  4. Within 60 days

    Issue share certificates. Private companies that are not small companies must hold shares in demat form (rule 9B; deadline was 30 June 2025): get an ISIN through a depository.

  5. Within 180 days

    Declaration for commencement of business (INC-20A) with proof that subscribers paid for their shares. The company cannot start business or borrow before it is filed.

  6. As needed

    GST registration (above the threshold, for inter-State supplies, e-commerce, or to export under LUT), Shops & Establishment, professional tax, Udyam (optional), and an Import Export Code if trading across borders.

  7. Every year

    Board meetings (at least four, gaps under 120 days); AGM within six months of year-end (the first within nine months); AOC-4 within 30 days of the AGM; MGT-7/7A within 60 days of the AGM; DPT-3 by 30 June; income tax return; FLA return by 15 July if there is foreign investment.

  8. Every third year

    Director KYC (DIR-3 KYC Web) once every three financial years, by 30 June, under the rules in force from 31 March 2026. Changes to mobile, email or address are updated within 30 days.

Done when

The set-up is complete when

Companies Act, 2013 (section 2(62))

One Person Company

Suits: A solo Indian founder who wants a company from day one, without a second shareholder.

Owners and directors
One member, who must be a natural person and an Indian citizen (resident or not); a nominee is named
Liability
Limited to unpaid share capital
Foreign investment
Not open to foreign nationals or companies. NRIs may form one since 1 April 2021
Open to
Resident Indian, NRI or OCI

Strengths

  • Limited liability for a single founder
  • No AGM; lighter board-meeting rules
  • Can convert into a private or public company at any time

Watch

  • Cannot take equity investors while it remains an OPC
  • A person can form only one OPC
  • Nominee consent (INC-3) is required

Steps

How it is set up

  1. 01
    Digital signature

    Class 3 DSC for the member-director.

  2. 02
    Name

    Reserve the name with "(OPC) Private Limited" through SPICe+ Part A.

  3. 03
    File SPICe+ Part B

    With e-MoA, e-AoA, AGILE-PRO-S and the nominee’s consent in INC-3.

  4. 04
    Incorporation

    Certificate of Incorporation with CIN, PAN and TAN.

  5. 05
    Bank and capital

    Open the current account and pay in the share capital.

Documents

What to collect

Each director and subscriber
Nominee
Registered office in India
Prepared for the filing

After set-up

Deadlines that follow

  1. Within 30 days

    Appoint the first auditor and file ADT-1.

  2. Within 60 days

    Issue the share certificate.

  3. Within 180 days

    File INC-20A (commencement of business).

  4. Every year

    AOC-4 within 180 days of year-end; MGT-7A annual return; income tax return. No AGM is required.

  5. Every third year

    DIR-3 KYC Web by 30 June, once every three financial years.

Done when

The set-up is complete when

LLP Act, 2008

Limited Liability Partnership

Suits: Professional and consulting practices, family businesses, and partners who do not plan to raise equity.

Owners and directors
At least 2 partners; at least 2 designated partners, one of them resident in India
Liability
Limited to the agreed contribution
Foreign investment
Allowed under the automatic route in sectors open to 100% automatic-route FDI without performance conditions
Open to
Resident Indian, NRI or OCI, Foreign national or company

Strengths

  • No minimum capital
  • Audit only above ₹40 lakh turnover or ₹25 lakh contribution
  • Fewer meetings and filings than a company

Watch

  • Cannot issue shares; less suited to venture investment
  • LLP agreement must be filed in Form 3 within 30 days, or ₹100 accrues for each day of delay
  • Foreign contribution must be reported on FIRMS (FDI-LLP(I)) within 30 days

Steps

How it is set up

  1. 01
    Digital signatures

    Class 3 DSCs for the designated partners.

  2. 02
    Name and incorporation

    File FiLLiP (name reservation and incorporation together) with partner details, consents and the subscription sheet. DPINs for new designated partners are allotted through it.

  3. 03
    Incorporation

    Certificate of Incorporation with LLPIN; PAN and TAN are allotted.

  4. 04
    LLP agreement

    Execute the agreement on stamp paper (duty set by the State) and file Form 3 within 30 days.

  5. 05
    Bank and contribution

    Open the current account and receive partners’ contributions.

Documents

What to collect

Each designated partner
Registered office in India
If a foreign company is a partner
After incorporation

After set-up

Deadlines that follow

  1. Within 30 days

    File the LLP agreement in Form 3. Any later change to the agreement needs a new Form 3 within 30 days.

  2. Within 30 days

    Foreign contribution received: report it in FDI-LLP(I) on the RBI FIRMS portal.

  3. As needed

    GST, Shops & Establishment, professional tax, Udyam and IEC, as for a company.

  4. Every year

    Form 11 (annual return) by 30 May; Form 8 (statement of account and solvency) by 30 October; income tax return; audit above the thresholds.

Done when

The set-up is complete when

Indian Partnership Act, 1932

Partnership firm

Suits: Small local businesses between people who know each other well.

Owners and directors
2 or more partners (up to 50)
Liability
Unlimited and joint: personal assets are at risk
Foreign investment
Restricted. NRIs and OCIs may contribute mainly on a non-repatriation basis; foreign nationals generally cannot without approval. Choose an LLP or a company instead
Open to
Resident Indian

Strengths

  • Quick and inexpensive to set up
  • Few statutory filings
  • Terms are set entirely by the partnership deed

Watch

  • Partners are personally liable for the firm’s debts
  • Registration is optional, but an unregistered firm cannot sue to enforce its contracts
  • Not a separate legal person

Steps

How it is set up

  1. 01
    Partnership deed

    Agree name, business, capital, profit shares, duties, admission and retirement terms.

  2. 02
    Stamp and notarise

    Execute the deed on stamp paper of the value set by the State and notarise it.

  3. 03
    Register with the Registrar of Firms

    File the State’s application with the deed and partner documents.

  4. 04
    PAN and bank

    Apply for the firm’s PAN and open a current account.

Documents

What to collect

Each partner
Firm

After set-up

Deadlines that follow

  1. Soon after

    GST (where required), Shops & Establishment, professional tax, Udyam and IEC as the business needs.

  2. Every year

    Income tax return for the firm; tax audit above the turnover limits.

Done when

The set-up is complete when

No separate statute; the owner and the business are one

Sole proprietorship

Suits: An individual resident in India testing an idea, freelancing or running a small shop.

Owners and directors
One individual
Liability
Unlimited: the owner is the business
Foreign investment
Not suited to non-residents or foreign investors
Open to
Resident Indian

Strengths

  • No incorporation step
  • Minimal compliance
  • Easy to close or convert later

Watch

  • Personal assets are exposed
  • Cannot bring in partners or investors without changing structure
  • Banks usually want two business registrations before opening a current account

Steps

How it is set up

  1. 01
    Choose a trade name

    Check that it does not infringe a registered trade mark.

  2. 02
    Business registrations

    Obtain the registrations the business needs, typically GST, Udyam and Shops & Establishment. These also serve as proof for the bank.

  3. 03
    Current account

    Open a current account in the trade name.

Documents

What to collect

Owner
Place of business

After set-up

Deadlines that follow

  1. Every year

    Income tax return of the owner, including the business income; tax audit above the turnover limits; GST returns if registered.

Done when

The set-up is complete when

Companies Act, 2013

Public limited company

Suits: Ventures that need wide shareholding, public deposits or a stock-exchange listing.

Owners and directors
At least 7 shareholders and 3 directors
Liability
Limited to unpaid share capital
Foreign investment
Allowed, subject to sector rules
Open to
Resident Indian, NRI or OCI, Foreign national or company

Strengths

  • Can raise capital from the public
  • Shares freely transferable

Watch

  • Heavier governance: independent directors and committees above thresholds
  • Shares must be in demat form
  • More disclosures and filings

Steps

How it is set up

  1. 01
    Digital signatures and name

    DSCs for all; name ending "Limited" reserved through SPICe+ Part A.

  2. 02
    File SPICe+ Part B

    With e-MoA, e-AoA and AGILE-PRO-S.

  3. 03
    Incorporation

    Certificate of Incorporation with CIN, PAN and TAN.

Documents

What to collect

Each director and subscriber
Registered office in India
If a foreign company is a shareholder
Prepared for the filing

After set-up

Deadlines that follow

  1. Day 1

    Certificate of Incorporation arrives with CIN, PAN and TAN. Open the current account and have subscribers pay for their shares.

  2. Within 30 days

    First board meeting (section 173). Appoint the first auditor (section 139(6)) and file ADT-1 with the Registrar after the appointment.

  3. Within 30 days

    If shares were issued to a foreign investor: report the allotment in Form FC-GPR on the RBI FIRMS portal, within 30 days of allotment.

  4. Within 60 days

    Issue share certificates. Private companies that are not small companies must hold shares in demat form (rule 9B; deadline was 30 June 2025): get an ISIN through a depository.

  5. Within 180 days

    Declaration for commencement of business (INC-20A) with proof that subscribers paid for their shares. The company cannot start business or borrow before it is filed.

  6. As needed

    GST registration (above the threshold, for inter-State supplies, e-commerce, or to export under LUT), Shops & Establishment, professional tax, Udyam (optional), and an Import Export Code if trading across borders.

  7. Every year

    Board meetings (at least four, gaps under 120 days); AGM within six months of year-end (the first within nine months); AOC-4 within 30 days of the AGM; MGT-7/7A within 60 days of the AGM; DPT-3 by 30 June; income tax return; FLA return by 15 July if there is foreign investment.

  8. Every third year

    Director KYC (DIR-3 KYC Web) once every three financial years, by 30 June, under the rules in force from 31 March 2026. Changes to mobile, email or address are updated within 30 days.

Done when

The set-up is complete when

Companies Act, 2013 (section 8)

Section 8 company (not for profit)

Suits: Charities, associations, foundations and CSR implementation agencies.

Owners and directors
Private or public form; at least 2 directors
Liability
Limited
Foreign investment
Possible; foreign contributions need registration under the FCRA
Open to
Resident Indian, NRI or OCI, Foreign national or company

Strengths

  • Credible structure for grants and CSR funds
  • Can apply for income tax registration under section 12A and approval under section 80G

Watch

  • Profits must be applied to the objects; no dividends
  • The central government licence can be revoked
  • Existing companies converting use Form INC-12

Steps

How it is set up

  1. 01
    Digital signatures and name

    DSCs; a name that reflects the objects (Foundation, Association, Council and similar).

  2. 02
    Incorporation with licence

    Apply for incorporation and the section 8 licence together, with the objects, and projected income and expenditure for the next three years.

  3. 03
    Income tax registrations

    After incorporation, apply for registration under section 12A and approval under section 80G (Form 10A).

Documents

What to collect

Each director and subscriber
Registered office in India
Prepared for the filing
Section 8 specific

After set-up

Deadlines that follow

  1. Soon after

    12A registration and 80G approval; CSR-1 if it will receive CSR funds; FCRA registration before accepting foreign contributions.

  2. Every year

    Same Registrar filings as a company; income tax return and audit report.

Done when

The set-up is complete when

Companies Act, 2013 and FEMA (non-debt instruments)

Indian subsidiary of a foreign company

Suits: Foreign companies that want to sell, hire and contract in India as an Indian entity.

Owners and directors
The parent (and a second shareholder, often a group company or nominee); at least 2 directors, one resident in India
Liability
Limited; the parent is ring-fenced
Foreign investment
Automatic route in most sectors; government approval route in some, and for investors from countries sharing a land border with India
Open to
Foreign national or company, NRI or OCI

Strengths

  • Full commercial capacity in India
  • Profits can be repatriated as dividends
  • No RBI approval in automatic-route sectors

Watch

  • Check the sector cap and route in the Consolidated FDI Policy first
  • Pricing of shares must meet FEMA valuation rules
  • Transfer pricing applies to dealings with the parent

Steps

How it is set up

  1. 01
    Route check

    Confirm the sector cap and route. If approval is needed, apply through the National Single Window System / Foreign Investment Facilitation Portal.

  2. 02
    Parent documents

    Board resolution, incorporation certificate and charter documents, apostilled or consular-attested.

  3. 03
    Incorporate

    As for a private limited company, through SPICe+.

  4. 04
    Bring in capital

    Remit share money through banking channels; the bank issues the foreign inward remittance record and KYC.

  5. 05
    Report

    Allot shares and file FC-GPR on FIRMS within 30 days of allotment.

Documents

What to collect

Each director and subscriber
If a foreign company is a shareholder
Registered office in India
Prepared for the filing
Foreign investment

After set-up

Deadlines that follow

  1. Day 1

    Certificate of Incorporation arrives with CIN, PAN and TAN. Open the current account and have subscribers pay for their shares.

  2. Within 30 days

    First board meeting (section 173). Appoint the first auditor (section 139(6)) and file ADT-1 with the Registrar after the appointment.

  3. Within 30 days

    If shares were issued to a foreign investor: report the allotment in Form FC-GPR on the RBI FIRMS portal, within 30 days of allotment.

  4. Within 60 days

    Issue share certificates. Private companies that are not small companies must hold shares in demat form (rule 9B; deadline was 30 June 2025): get an ISIN through a depository.

  5. Within 180 days

    Declaration for commencement of business (INC-20A) with proof that subscribers paid for their shares. The company cannot start business or borrow before it is filed.

  6. As needed

    GST registration (above the threshold, for inter-State supplies, e-commerce, or to export under LUT), Shops & Establishment, professional tax, Udyam (optional), and an Import Export Code if trading across borders.

  7. Every year

    Board meetings (at least four, gaps under 120 days); AGM within six months of year-end (the first within nine months); AOC-4 within 30 days of the AGM; MGT-7/7A within 60 days of the AGM; DPT-3 by 30 June; income tax return; FLA return by 15 July if there is foreign investment.

  8. Every third year

    Director KYC (DIR-3 KYC Web) once every three financial years, by 30 June, under the rules in force from 31 March 2026. Changes to mobile, email or address are updated within 30 days.

Done when

The set-up is complete when

FEMA (establishment in India of a branch or office) Regulations, 2016

Branch, project or liaison office

Suits: A foreign company that wants presence without a subsidiary: representation only (liaison office), specified business activities (branch), or one contract (project office).

Owners and directors
The foreign company
Liability
The parent is directly liable
Foreign investment
Applied for through an Authorised Dealer Category-I bank in Form FNC; some sectors and some countries need RBI approval after government consultation
Open to
Foreign national or company

Strengths

  • No Indian shareholding to manage
  • A liaison office is a light way to test the market

Watch

  • Branch: profit-making track record for the preceding 5 years and net worth of at least USD 100,000. Liaison office: 3 years and USD 50,000. A parent’s letter of comfort can help
  • A liaison office cannot earn income in India
  • The office must be opened within six months of approval
  • The RBI published draft new regulations in October 2025 that would drop the financial tests; not notified when checked in October 2026

Steps

How it is set up

  1. 01
    Eligibility

    Test the track record and net worth (or arrange a parent’s letter of comfort). Check whether the sector or the parent’s country needs prior approval.

  2. 02
    Form FNC

    Apply through an Authorised Dealer Category-I bank; the bank forwards it to the RBI, which allots a unique identification number.

  3. 03
    Approval and opening

    The bank issues the approval; open the office within six months.

  4. 04
    Registrar of Companies

    Register as a foreign company in Form FC-1 within 30 days of establishing the place of business.

  5. 05
    Tax and other registrations

    PAN and TAN; GST if the branch makes taxable supplies.

Documents

What to collect

Foreign company
Office in India

After set-up

Deadlines that follow

  1. Within 30 days

    Form FC-1 with the Registrar of Companies.

  2. Every year

    Annual activity certificate through the bank; Forms FC-3 (accounts) and FC-4 (annual return) with the Registrar; income tax return.

Done when

The set-up is complete when

Import or export

From registration to the last document.

Every shipment passes the same gates: be registered, clear customs, move the money through a bank, and close the paperwork. The cycle is complete only when the last of these is done.

Before the first shipment

Registrations

DGFT

Import Export Code (IEC)

Ten-character code linked to the entity’s PAN, applied for online with Aadhaar e-sign or DSC. Documents: PAN, address proof of the business, bank certificate or cancelled cheque (bank details are validated in real time), and the entity’s registration document. Update the IEC every year between 1 April and 30 June, even if nothing changed, or it is deactivated.

GSTN

GST registration

Needed for inter-State supplies and to claim IGST paid on imports as credit. Applicants may be called for biometric Aadhaar authentication. Exporters file a Letter of Undertaking (RFD-11) each financial year to export without paying IGST, or pay IGST and claim a refund.

CBIC customs

ICEGATE and AD code

Register on ICEGATE with IEC and DSC. Register the bank’s Authorised Dealer code letter for each port you will export from, so customs and the bank can match shipments to receipts.

Export Promotion Council

RCMC

Registration-cum-Membership Certificate from the council for your products (or FIEO). Needed to claim Foreign Trade Policy benefits; valid for five financial years.

Sector regulators

Product approvals

Check before you ship: FSSAI for food, BIS for notified products, CDSCO for drugs, medical devices and cosmetics, Legal Metrology for pre-packaged goods, plant and animal quarantine, WPC for wireless equipment. Also check the ITC(HS) policy: whether the item is open, restricted or prohibited, and SCOMET for dual-use items.

Import

The import cycle

  1. 01
    Classify and cost

    Find the 8-digit ITC(HS) code. Check import policy and duty: Basic Customs Duty, Social Welfare Surcharge (10% of BCD), IGST on the duty-paid value, and any anti-dumping or other notified duty.

  2. 02
    Contract and payment terms

    Agree Incoterms and payment. Under the FEMA export-import regulations in force from 1 October 2026, import payments follow the period in the underlying contract; advance payments need the bank’s documentation.

  3. 03
    Shipping documents

    Commercial invoice, packing list, bill of lading or air waybill, insurance, certificate of origin (to claim a trade-agreement rate), and product approvals.

  4. 04
    Bill of Entry

    File on ICEGATE, usually through a licensed customs broker, before the goods arrive. Advance filing is allowed; late filing attracts charges.

  5. 05
    Assessment and duty

    Customs assesses, you pay duty online, and goods may be examined. Other agencies (food, plant quarantine and others) clear their part.

  6. 06
    Out of charge

    Customs releases the goods. IGST paid on import appears for credit in the GST return data.

  7. 07
    Pay and close

    Remit through the bank and submit evidence of import; the bank closes the entry in IDPMS.

Done when

An import is complete when

Export

The export cycle

  1. 01
    Classify and check policy

    Find the ITC(HS) code and confirm the goods are freely exportable (or obtain the licence). Check the buyer country’s import rules.

  2. 02
    GST position

    File the LUT for the year, or plan to pay IGST and claim the refund.

  3. 03
    Shipping Bill

    File on ICEGATE (usually through a customs broker) with IEC, AD code, GSTIN, invoice details and any drawback or RoDTEP claim.

  4. 04
    Let Export Order

    After any examination, customs grants the Let Export Order; until then the goods are still domestic.

  5. 05
    Ship

    The goods are loaded; the carrier issues the bill of lading or air waybill and files the Export General Manifest.

  6. 06
    Get paid

    Receive payment through the bank. From 1 October 2026 the export value must be realised within nine months (twelve months if invoiced or settled in rupees), per the RBI amendment of 22 September 2026.

  7. 07
    Close and claim

    The bank reports realisation in EDPMS; the eBRC is generated through DGFT (it now carries GSTIN and invoice details). Claim IGST refund or refund of unused credit, duty drawback, and RoDTEP or RoSCTL where available.

Done when

An export is complete when

Paperwork

Trade documents

  • Commercial invoice
  • Packing list
  • Shipping Bill (export) or Bill of Entry (import)
  • Bill of lading or air waybill
  • Certificate of origin
  • Insurance policy or certificate
  • Purchase order or contract
  • Letter of credit, where used
  • Inspection, phytosanitary or health certificates, where the product needs them
  • Product approvals and licences

Exporting services: no Shipping Bill. Invoice the client, receive payment through the bank, and match receipts to invoices. From 1 October 2026 service exporters report on the Export Declaration Form, which replaces SOFTEX (per reports of the new FEMA regulations: confirm with your bank).

Watch

  • RoDTEP was extended to 30 September 2026. Check DGFT for any extension before counting on it.
  • Exports to Nepal and Bhutan can be invoiced and paid in Indian rupees.
  • Supplementary manifests (EGM) were switched off from 12 August 2026; corrections now go through the new manifest regulations.

Already set up

The year at a glance.

For a private limited company or LLP with a 31 March year-end. Dates move when a deadline falls on a holiday or the government extends it.

Every monthGST returns (GSTR-1 and GSTR-3B, or quarterly under QRMP); TDS deposit by the 7th; payroll contributions (PF, ESI, professional tax).
1 April – 30 JuneIEC annual update (if you trade across borders).
30 MayLLP: Form 11 annual return.
30 JuneCompany: DPT-3 (return of deposits). Director KYC, in the years it falls due (every third year).
15 JulyFLA return to the RBI, if there is foreign investment.
30 SeptemberCompany: AGM (within six months of year-end). Tax audit report, where applicable.
30 OctoberLLP: Form 8. Company: AOC-4 within 30 days of the AGM.
31 OctoberIncome tax return for audited entities (later if transfer pricing applies).
29 NovemberCompany: MGT-7/7A within 60 days of the AGM.
31 DecemberAnnual GST return (GSTR-9) and reconciliation (GSTR-9C), where applicable.
Half-yearlyMSME-1, if payments to micro or small enterprises are outstanding beyond 45 days.

Sources

Checked against

  • MCA: SPICe+ and company incorporation mca.gov.in
  • MCA: LLP e-filing mca.gov.in
  • MCA update: DIR-3 KYC every three years (G.S.R. 943(E)) taxguru.in
  • DGFT: Import Export Code dgft.gov.in
  • CBIC / ICEGATE icegate.gov.in
  • GST portal: Letter of Undertaking tutorial.gst.gov.in
  • RBI: FEMA notifications (export-import; branch and liaison offices) rbi.org.in
  • RBI amendment of 22 September 2026 (nine-month realisation) scconline.com
  • Small company limits from 1 December 2025 foxmandal.in
  • RBI draft branch/office regulations, October 2025 rbi.org.in
  • Forms, thresholds and dates change. Where official material was unclear or reports conflicted, the guide says so and points to the authority.