Must-Know Company Compliance Checklist
Category: Auditing & Compliance – Company Compliance
Company Compliance Checklist is the backbone of any legally sound business. Whether you run a private limited company, LLP, or a growing startup, following a clear and up-to-date compliance checklist can help you avoid penalties, maintain trust, and operate smoothly. This guide breaks down the must-do compliance tasks every company should follow.
✅ 1. Company Registration & CIN
Ensure you have a valid Certificate of Incorporation
Maintain updated Company Identification Number (CIN) records with the ROC
📜 2. PAN, TAN & GST Registration
PAN (Permanent Account Number) for tax purposes
TAN (Tax Deduction Account Number) if TDS is applicable
GST if turnover exceeds threshold or for inter-state trade
📅 3. Annual ROC Filings
Form AOC-4 (Financial Statements)
Form MGT-7 (Annual Return)
Filing must be done every year even if there’s no activity
💰 4. Income Tax Returns
File company ITR on or before the due date (usually 30th September)
Mandatory even if company is not generating profit
👥 5. Board Meetings & Minutes
Hold the first board meeting within 30 days of incorporation
Minimum 4 board meetings every year (with gap not more than 120 days)
Maintain proper minutes and resolutions
📈 6. Statutory Audit
Appoint a statutory auditor within 30 days of incorporation
Conduct audit annually and maintain audit reports
👩💼 7. Director Disclosures
Directors must disclose their interests (Form MBP-1) and declarations (Form DIR-8) annually
📦 8. Registers & Records
Maintain these updated at your registered office:
Register of Members
Register of Directors
Share Certificate Book
Minutes Book
🛡️ 9. Other Industry-Specific Compliances
FSSAI License (for food businesses)
ISO Certifications
RBI/SEBI compliance for NBFCs or listed companies
- Company Compliance Checklist for 2025
📋 Why Is Company Compliance Important?
Before diving into the checklist, let’s understand why compliance is critical:
✅ Avoid legal penalties and fines
✅ Maintain investor and customer trust
✅ Ensure smooth business audits
✅ Stay eligible for funding and tenders
✅ Prevent director disqualification
✅ Complete Company Compliance Checklist for 2025
1. 🏢 Company Incorporation Documents
Valid Certificate of Incorporation (COI)
Company Identification Number (CIN)
- Company Compliance Checklist for 2025
Updated Memorandum of Association (MoA) & Articles of Association (AoA)
- Company Compliance Checklist for 2025
🔎 Pro Tip: Keep digital and physical copies handy for audits or funding rounds.
2. 🧾 PAN, TAN & GST Registration
PAN for tax identity
TAN for TDS (if deducting tax at source)
GST if your business turnover crosses the exemption limit (₹40 lakh/₹20 lakh depending on state)
3. 📅 Annual ROC Filings
Mandatory for all companies registered under the Companies Act:
Form AOC-4 – Filing of financial statements
Form MGT-7 – Annual return with shareholder and board details
⏰ Deadline: Usually within 30 days (AOC-4) and 60 days (MGT-7) of the AGM
4. 💼 Board Meetings & Documentation
Hold the first Board Meeting within 30 days of incorporation
Minimum 4 Board Meetings every year
Maintain minutes of meetings and resolutions passed
5. 📊 Statutory Audit & Auditor Appointment
Appoint a statutory auditor within 30 days of incorporation
Conduct an annual audit and prepare:
Balance Sheet
Profit & Loss Account
Audit Report
Notes to Accounts
6. 🧑💼 Director & KMP Disclosures
File MBP-1 (Disclosure of interest) annually
DIR-8 (Non-disqualification declaration) by directors
7. 📚 Mandatory Registers & Records
Keep these updated and at the registered office:
Register of Members
Register of Directors & KMP
Register of Charges
Minutes Book (Board & General Meetings)
Share Certificate Book
8. 💰 Income Tax Return (ITR)
File ITR even if there’s no profit
Deadline is typically 30th September for companies requiring audit
9. 🧾 TDS/TCS Filings (If Applicable)
Deduct TDS on salaries, rent, contractor payments, etc.
File Quarterly TDS Returns (Form 24Q, 26Q)
10. 🛡️ Industry-Specific Licenses & Approvals
Depending on your business model, ensure you have:
FSSAI (for food businesses)
Import Export Code (IEC)
MSME / Udyam Registration
RBI/SEBI/IRDA compliance (for financial entities)
🔄 Bonus: Ongoing Compliance Tips
✅ Hire a compliance officer or CA on retainer
✅ Set up calendar alerts for due dates
✅ Use a compliance management tool like ClearTax, Zoho Books, or CA Nexus Dash
✅ Conduct internal audits every 6 months
