Use this skill whenever asked about forming, incorporating, or registering a company in India. Trigger on phrases like "set up a company in India", "Pvt Ltd India", "private limited company India", "MCA registration", "SPICe+", "Indian company formation", "register a business India", "OPC India", "LLP India", "ROC filing", "DIN", "DSC", or any question about starting a business entity in India. Covers entity types (Pvt Ltd, OPC, LLP, public), registration process via SPICe+, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Indian company formation.
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Add this Guide to your AI and it stops answering in generalities. It walks your situation through the method Mayur follows, one step at a time, ending in a working paper you can hand to an accountant for review before you file.
Choose the entity structure
Compare Sole Proprietorship, LLP, OPC, Private Limited (Pvt Ltd), and Public Limited on liability, funding needs, FDI access, admin burden, audit exposure, and effective corporate tax rate. Default to Pvt Ltd for startups seeking funding, LLP for professional and partnership firms. Weigh the domestic-company regime (s 115BAA) vs the new-manufacturing regime (s 115BAB), and check whether the entity qualifies as a Small Company (s 2(85)) for reduced compliance.
Watch for: Pvt Ltd needs 2 directors plus 2 shareholders; OPC is 1 founder plus 1 nominee; LLP needs 2 designated partners. At least one director must be resident in India (182+ days in the preceding calendar year).
Companies Act 2013 (ss 2(62), 2(85), 149(3)); LLP Act 2008; Income-tax Act 1961 (ss 115BAA, 115BAB)
Reserve the company name (RUN / SPICe+ Part A)
Apply on the MCA V3 portal using RUN (Reserve Unique Name) or SPICe+ Part A. Propose up to 2 names; a Pvt Ltd name must end in 'Private Limited'. An approved name is valid for 20 days.
Companies Act 2013; MCA rules (RUN / SPICe+ Part A)
Every figure is drawn from this Tax Guide and cited to its source.
Paid-up capital
≤ ₹10 croreCompanies Act s 2(85)
Turnover
≤ ₹100 croreCompanies Act s 2(85)
Exemptions
No cash flow statement, no CARO, no auditor rotationCompanies Act
Pvt Ltd — min directors
2 directors + 2 shareholdersCompanies Act 2013
Pvt Ltd — min capital
₹1 lakh authorised (no statutory paid-up min)Companies Act 2013
OPC — founders
1 + 1 nomineeCompanies Act s 2(62)
LLP — min partners
2 designated partnersLLP Act 2008
Public Ltd — paid-up
No minimum paid-up capital requirementCompanies Amendment Act 2015
Resident director
At least 1 director resident 182+ days in IndiaCompanies Act s 149(3)
Domestic company (new regime)
Reviewed against the cited tax authorities by Mayur Deokar on 2026-06-06.
Items flagged for further clarification are tracked separately and excluded here.
This block is generated from verified skill_facts — edit the facts, not the prose.
Quick Reference
| Field | Value |
|---|---|
| Country | India (Republic of India) |
| Currency | INR |
| Company registrar | Ministry of Corporate Affairs (MCA) / Registrar of Companies (ROC) -- mca.gov.in |
| Key legislation | Companies Act, 2013; LLP Act, 2008 |
| Typical formation time | 7--15 working days (SPICe+ online) |
| Corporate tax rate | 22% + surcharge + cess (~25.17% effective, new regime); 15% for new manufacturing companies |
| Skill version | 1.0 |
Entity Types Comparison
| Feature | Sole Proprietorship | LLP (Limited Liability Partnership) | OPC (One Person Company) | Private Limited (Pvt Ltd) | Public Limited |
|---|---|---|---|---|---|
| Legal personality | No | Yes | Yes | Yes | Yes |
| Liability | Unlimited | Limited to contribution | Limited | Limited | Limited |
| Min. founders | 1 | 2 designated partners | 1 (+ 1 nominee) | 2 directors + 2 shareholders | 3 directors + 7 shareholders |
| Min. capital | N/A | No minimum | ₹1 lakh (authorised) | ₹1 lakh (authorised) | ₹5 lakh (paid-up) |
| Tax treatment | Personal | Partnership tax (30% flat or new regime) | Corporate | Corporate | Corporate |
| FDI (100% automatic) | N/A | Restricted sectors only | Yes (most sectors) | Yes (most sectors) | Yes |
| Admin burden | Very low | Low--Medium | Medium | High | Very High |
| Audit required | If turnover > ₹1 crore | If turnover > ₹40 lakh or contribution > ₹25 lakh | If turnover > ₹2 crore or paid-up > ₹50 lakh | Mandatory | Mandatory |
Recommended default: Private Limited Company (Pvt Ltd) for startups and businesses seeking funding. LLP for professional firms and partnership structures.
Capital Requirements
| Entity Type | Min. Authorised Capital | Min. Paid-Up Capital | Payment Timing | In-Kind Contributions |
|---|---|---|---|---|
| Pvt Ltd | ₹1 lakh (commonly used) | No statutory minimum paid-up | On or after incorporation | Not permitted at incorporation via SPICe+ (cash subscription only initially) |
| OPC | ₹1 lakh | No statutory minimum paid-up | On or after incorporation | Same as Pvt Ltd |
| Public Ltd | ₹5 lakh (paid-up minimum) | ₹5 lakh | On or after incorporation | Permitted (valuation report required) |
| LLP | No minimum | No minimum | Per LLP agreement | Permitted |
Note: There is no statutory minimum paid-up capital for Pvt Ltd since the Companies (Amendment) Act 2015 removed the ₹1 lakh paid-up requirement. However, authorised capital of ₹1 lakh is standard practice as it determines filing fees and stamp duty.
Costs Breakdown
| Cost Component | Amount (INR) | Notes |
|---|---|---|
| DSC (per director, 2 directors) | ₹2,000--₹4,000 | Class 3 digital signature |
| RUN name reservation | ₹1,000 | Non-refundable |
| SPICe+ filing fee (up to ₹1 lakh authorised capital) | ₹500 | Scales with authorised capital |
| SPICe+ filing fee (₹1--₹5 lakh authorised capital) | ₹4,000 | |
| INC-22 (registered office) | ₹400 | |
| AGILE-PRO-S | ₹600 | |
| Stamp duty (MoA + AoA) | ₹200--₹12,600 | Varies dramatically by state |
| PAN and TAN | ₹0 | Issued via SPICe+ |
| Total government fees | ₹4,700--₹18,600 | Depending on state and capital |
| Professional fees (CA/CS) | ₹3,000--₹15,000 | Optional; recommended |
| Total all-in | ₹7,700--₹30,000 |
State Stamp Duty Variation (Select States)
| State | Approximate Stamp Duty (₹1 lakh capital) |
|---|---|
| Maharashtra | ₹2,500--₹5,000 |
| Delhi | ₹1,000--₹2,000 |
| Karnataka | ₹5,000--₹6,000 |
| Tamil Nadu | ₹3,000--₹4,000 |
| Jammu & Kashmir | ₹100--₹200 |
| Madhya Pradesh | ₹10,000--₹12,600 |
Annual Maintenance
| Item | Cost (INR) |
|---|---|
| ROC annual return (MGT-7A) | ₹200--₹400 |
| Financial statements filing (AOC-4) | ₹200--₹400 |
| Income tax return | Included in accountant fees |
| Accountant / CS fees | ₹15,000--₹50,000/year |
| Statutory audit (mandatory) | ₹10,000--₹50,000/year |
| Director KYC (DIR-3 KYC) | Free (if on time); ₹5,000 (if late) |
Post-Formation Compliance
| Obligation | Deadline | Authority |
|---|---|---|
| Annual return (MGT-7A) | Within 60 days of AGM | ROC (MCA) |
| Financial statements (AOC-4) | Within 30 days of AGM | ROC (MCA) |
| AGM (Annual General Meeting) | Within 6 months of financial year-end (first AGM within 9 months of incorporation) | Internal |
| Board meetings | Minimum 4 per year (gap ≤ 120 days) | Internal |
| Income tax return | 31 October (if audit required) / 31 July (otherwise) | Income Tax Department |
| GST returns | Monthly (GSTR-1, GSTR-3B) or quarterly (QRMP) | GST portal |
| TDS returns | Quarterly | Income Tax Department |
| DIR-3 KYC (director verification) | 30 September annually | MCA |
| Statutory audit | Mandatory for all companies | ICAI-registered CA |
Certificate of Incorporation (CoI) MoA and AoA PAN card of company Board resolution for account opening ID and address proof of all directors Proof of registered office SPICe+ application (bank account request embedded)
3--7 days (with SPICe+ bank integration) 1--2 weeks (manual process)
State Bank of India (SBI), HDFC Bank, ICICI Bank, Axis Bank (major) Kotak Mahindra, IndusInd (private sector) RazorpayX, Open (neo-banking for startups)
Foreign Founder Considerations
| Question | Answer |
|---|---|
| Non-resident directors allowed? | Yes, but at least 1 director must be resident in India (stayed in India for ≥182 days in the previous calendar year) |
| DIN for foreign directors | Obtainable via SPICe+ with passport and foreign address proof |
| DSC for foreign nationals | Available from Indian Certifying Authorities via video KYC |
| 100% FDI allowed? | Yes, in most sectors under automatic route; some sectors require government approval |
| Physical presence required? | Not for incorporation (online via MCA portal); resident director must be physically present in India |
| Apostille requirements | Foreign documents require apostille + notarised translation |
| FEMA compliance | FDI inflows must comply with FEMA regulations; FC-GPR filing within 30 days of allotment |
| Repatriation of profits | Permitted under automatic route for most sectors (subject to transfer pricing) |
Timeline
| Step | Duration | Cumulative |
|---|---|---|
| Obtain DSC for directors | 1--3 days | Day 1--3 |
| Reserve name (RUN) | 2--3 days | Day 3--6 |
| Prepare MoA, AoA, and supporting documents | 2--5 days | Day 5--11 |
| File SPICe+ on MCA portal | 1 day | Day 6--12 |
| ROC processing | 5--10 working days | Day 11--22 |
| Certificate of Incorporation + PAN + TAN | Same as ROC approval | Day 11--22 |
| Open bank account | 3--7 days | Day 14--29 |
| GST registration (if applied via AGILE) | 3--7 working days | Day 14--29 |
| Ready to trade | ~2--4 weeks |
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Mayur Deokar · 6 June 2026
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other India computations in the OpenAccountants Tax Library.
Obtain DSC and DIN for the proposed directors
Get a Class 3 Digital Signature Certificate (DSC) for each proposed director from a licensed Certifying Authority (eMudhra, Sify, NSDL). DIN (Director Identification Number) is allotted through SPICe+ for up to 3 directors. Foreign directors use passport plus apostilled, notarised address proof and video KYC.
Watch for: At least one director must satisfy the India-residency requirement before incorporation can proceed.
Companies Act 2013 (s 149(3)); MCA rules
File SPICe+ (INC-32) for incorporation via MCA
File the integrated SPICe+ (INC-32) form on the MCA portal with MoA (INC-33) and AoA (INC-34), director declarations, ID/address proofs, and registered-office proof. Pay government fees plus state stamp duty online. The ROC verifies and issues the Certificate of Incorporation (CoI) with the CIN. Foreign shareholders must plan FEMA / FC-GPR compliance (FC-GPR within 30 days of share allotment).
Companies Act 2013; MCA SPICe+ (INC-32, INC-33 MoA, INC-34 AoA); FEMA (FC-GPR)
Receive PAN and TAN
PAN and TAN are allotted automatically with the Certificate of Incorporation through SPICe+ (no separate application, no separate fee). Confirm both appear on the CoI before opening the bank account.
Register for GST where required (and EPFO / ESIC)
Apply for GST registration via AGILE-PRO-S embedded in SPICe+, or later on the GST portal, where the business model or turnover requires it. EPFO (Provident Fund) and ESIC registrations are also generated through AGILE-PRO-S. Do not register speculatively where no obligation exists.
Open the company bank account and issue share certificates
The AGILE-PRO-S request in SPICe+ triggers bank account opening (SBI, HDFC, ICICI, Axis, or a startup neo-bank such as RazorpayX / Open). Deposit the subscribed share capital, issue share certificates within 60 days of incorporation, and open the statutory registers. Note that in-kind (non-cash) contributions are not permitted at incorporation via SPICe+ for Pvt Ltd / OPC (cash subscription only initially).
Watch for: Share certificates must be issued within 60 days of incorporation.
Companies Act 2013
Set up the post-incorporation compliance calendar and deliver the working paper
Build the recurring compliance calendar: hold the first AGM within 9 months of incorporation (then within 6 months of each FY-end, by 30 September), file AOC-4 within 30 days and MGT-7A within 60 days of the AGM, file DIR-3 KYC for every director by 30 September, hold at least 4 board meetings a year (gap 120 days or less), file the income tax return (31 October if audit required, otherwise 31 July), file GST (GSTR-1 / GSTR-3B monthly or QRMP) and TDS returns quarterly, and arrange the mandatory statutory audit. Deliver this as a formation working paper.
Watch for: Late annual filing carries a per-day penalty with no cap (s 403); directors are disqualified after 3 years of non-filing (s 164(2)); a missed DIR-3 KYC deactivates the DIN until reactivated.
Companies Act 2013 (ss 92, 96, 137, 164(2), 403); MCA rules (DIR-3 KYC)
What Mayur checks before signing off
Ready to work through your own numbers? Add this Guide to your AI and it takes it from here, then routes the finished paper for an accountant to review.
Add to your AI22% + surcharge + cess = ~25.17% effectiveITA s 115BAA
New manufacturing (set up after Oct 2019)
15% + surcharge + cess = ~17.16%ITA s 115BAB
AGM deadline
6 months from FY-end (30 September)Companies Act s 96
AOC-4 (financial statements)
30 days from AGMCompanies Act s 137
MGT-7A (annual return)
60 days from AGMCompanies Act s 92
DIR-3 KYC
30 September annuallyMCA rules
Late filing penalty
₹100/day of delay (no cap)Companies Act s 403
Small Company (s 2(85)) — Paid-up capital
≤ ₹10 croreCompanies Act s 2(85)
Small Company (s 2(85)) — Turnover
≤ ₹100 croreCompanies Act s 2(85)
Small Company (s 2(85)) — Exemptions
No cash flow statement, no CARO, no auditor rotationCompanies Act
Quick Reference
| Field | Value | |---|---| | Country | India (Republic of India) | | Currency | INR | | Company registrar | Ministry of Corporate Affairs (MCA) / Registrar of Companies (ROC) -- mca.gov.in | | Key legislation | Companies Act, 2013; LLP Act, 2008 | | Typical formation time | 7--15 working days (SPICe+ online) | | Corporate tax rate | 22% + surcharge + cess (~25.17% effective, new regime); 15% for new manufacturing companies | | Skill version | 1.0 |
Entity Types Comparison
| Feature | Sole Proprietorship | LLP (Limited Liability Partnership) | OPC (One Person Company) | Private Limited (Pvt Ltd) | Public Limited | |---|---|---|---|---|---| | Legal personality | No | Yes | Yes | Yes | Yes | | Liability | Unlimited | Limited to contribution | Limited | Limited | Limited | | Min. founders | 1 | 2 designated partners | 1 (+ 1 nominee) | 2 directors + 2 shareholders | 3 directors + 7 shareholders | | Min. capital | N/A | No minimum | ₹1 lakh (authorised) | ₹1 lakh (authorised) | ₹5 lakh (paid-up) | | Tax treatment | Personal | Partnership tax (30% flat or new regime) | Corporate | Corporate | Corporate | | FDI (100% automatic) | N/A | Restricted sectors only | Yes (most sectors) | Yes (most sectors) | Yes | | Admin burden | Very low | Low--Medium | Medium | High | Very High | | Audit required | If turnover > ₹1 crore | If turnover > ₹40 lakh or contribution > ₹25 lakh | If turnover > ₹2 crore or paid-up > ₹50 lakh | Mandatory | Mandatory |
DSC requirement
Class 3 DSC required for each proposed director; Cost: ₹1,000--₹2,000 per person; Issued by licensed Certifying Authorities (e.g., eMudhra, Sify, NSDL); Processing: 1--3 days
Name reservation process
Apply via MCA V3 portal using RUN (Reserve Unique Name) form; Fee: ₹1,000; Can propose up to 2 names; valid for 20 days if approved; Name must include "Private Limited" at the end
SPICe+ integrated form contents
Integrated form that handles: Incorporation application; DIN (Director Identification Number) allotment (up to 3 directors); PAN and TAN application; GST registration (optional); EPFO (Employees' Provident Fund) registration; ESIC (Employees' State Insurance) registration; Bank account opening request. Attach: MoA (INC-33), AoA (INC-34), declarations, ID/address proofs, registered office proof. Pay government fees + stamp duty online
MCA processing
ROC verifies documents and approves; Certificate of Incorporation (CoI) issued with company PAN, TAN, and CIN; Typically 7--10 working days from filing
Bank account opening
CoI triggers bank account opening (applied via AGILE-PRO-S in SPICe+); Deposit initial share capital
Share certificate issuance
Must be issued within 60 days of incorporation; Maintain statutory registers
Capital Requirements
| Entity Type | Min. Authorised Capital | Min. Paid-Up Capital | Payment Timing | In-Kind Contributions | |---|---|---|---|---| | Pvt Ltd | ₹1 lakh (commonly used) | No statutory minimum paid-up | On or after incorporation | Not permitted at incorporation via SPICe+ (cash subscription only initially) | | OPC | ₹1 lakh | No statutory minimum paid-up | On or after incorporation | Same as Pvt Ltd | | Public Ltd | ₹5 lakh (paid-up minimum) | ₹5 lakh | On or after incorporation | Permitted (valuation report required) | | LLP | No minimum | No minimum | Per LLP agreement | Permitted |
Costs Breakdown
| Cost Component | Amount (INR) | Notes | |---|---|---| | DSC (per director, 2 directors) | ₹2,000--₹4,000 | Class 3 digital signature | | RUN name reservation | ₹1,000 | Non-refundable | | SPICe+ filing fee (up to ₹1 lakh authorised capital) | ₹500 | Scales with authorised capital | | SPICe+ filing fee (₹1--₹5 lakh authorised capital) | ₹4,000 | | | INC-22 (registered office) | ₹400 | | | AGILE-PRO-S | ₹600 | | | Stamp duty (MoA + AoA) | ₹200--₹12,600 | Varies dramatically by state | | PAN and TAN | ₹0 | Issued via SPICe+ | | **Total government fees** | **₹4,700--₹18,600** | Depending on state and capital | | Professional fees (CA/CS) | ₹3,000--₹15,000 | Optional; recommended | | **Total all-in** | **₹7,700--₹30,000** | |
State Stamp Duty Variation (Select States)
| State | Approximate Stamp Duty (₹1 lakh capital) | |---|---| | Maharashtra | ₹2,500--₹5,000 | | Delhi | ₹1,000--₹2,000 | | Karnataka | ₹5,000--₹6,000 | | Tamil Nadu | ₹3,000--₹4,000 | | Jammu & Kashmir | ₹100--₹200 | | Madhya Pradesh | ₹10,000--₹12,600 |
Annual Maintenance
| Item | Cost (INR) | |---|---| | ROC annual return (MGT-7A) | ₹200--₹400 | | Financial statements filing (AOC-4) | ₹200--₹400 | | Income tax return | Included in accountant fees | | Accountant / CS fees | ₹15,000--₹50,000/year | | Statutory audit (mandatory) | ₹10,000--₹50,000/year | | Director KYC (DIR-3 KYC) | Free (if on time); ₹5,000 (if late) |
Post-Formation Compliance
| Obligation | Deadline | Authority | |---|---|---| | Annual return (MGT-7A) | Within 60 days of AGM | ROC (MCA) | | Financial statements (AOC-4) | Within 30 days of AGM | ROC (MCA) | | AGM (Annual General Meeting) | Within 6 months of financial year-end (first AGM within 9 months of incorporation) | Internal | | Board meetings | Minimum 4 per year (gap ≤ 120 days) | Internal | | Income tax return | 31 October (if audit required) / 31 July (otherwise) | Income Tax Department | | GST returns | Monthly (GSTR-1, GSTR-3B) or quarterly (QRMP) | GST portal | | TDS returns | Quarterly | Income Tax Department | | DIR-3 KYC (director verification) | 30 September annually | MCA | | Statutory audit | Mandatory for all companies | ICAI-registered CA |
Foreign Founder Considerations
| Question | Answer | |---|---| | Non-resident directors allowed? | Yes, but at least 1 director must be resident in India (stayed in India for ≥182 days in the previous calendar year) | | DIN for foreign directors | Obtainable via SPICe+ with passport and foreign address proof | | DSC for foreign nationals | Available from Indian Certifying Authorities via video KYC | | 100% FDI allowed? | Yes, in most sectors under automatic route; some sectors require government approval | | Physical presence required? | Not for incorporation (online via MCA portal); resident director must be physically present in India | | Apostille requirements | Foreign documents require apostille + notarised translation | | FEMA compliance | FDI inflows must comply with FEMA regulations; FC-GPR filing within 30 days of allotment | | Repatriation of profits | Permitted under automatic route for most sectors (subject to transfer pricing) |
R-IN-F1 -- No Indian-resident director
At least one director must have been resident in India for at least 182 days in the preceding calendar year. A company cannot be incorporated without this. Foreign founders must appoint a qualifying resident director.
R-IN-F2 -- Ignoring annual compliance
Indian companies face heavy penalties for non-filing: ₹100/day for late annual return, disqualification of directors after 3 years of non-filing (s164(2)), and potential strike-off by ROC.s164(2)
R-IN-F3 -- DIR-3 KYC missed
Every director must file DIR-3 KYC annually by 30 September. Missing this results in DIN deactivation (₹5,000 penalty to reactivate) and inability to file any MCA forms.
R-IN-F4 -- Shell company formation
MCA actively identifies and strikes off shell companies under s248. This skill will not assist in forming a company with no genuine business activity. Dormant company status (s455) exists for genuine temporary inactivity.s248; s455
R-IN-F5 -- Authorised capital too low
Starting with ₹1 lakh authorised capital is common, but increasing it later costs ₹15,000+ in fees. If the business plan requires significant capitalisation, advise higher authorised capital upfront.
Timeline
| Step | Duration | Cumulative | |---|---|---| | Obtain DSC for directors | 1--3 days | Day 1--3 | | Reserve name (RUN) | 2--3 days | Day 3--6 | | Prepare MoA, AoA, and supporting documents | 2--5 days | Day 5--11 | | File SPICe+ on MCA portal | 1 day | Day 6--12 | | ROC processing | 5--10 working days | Day 11--22 | | Certificate of Incorporation + PAN + TAN | Same as ROC approval | Day 11--22 | | Open bank account | 3--7 days | Day 14--29 | | GST registration (if applied via AGILE) | 3--7 working days | Day 14--29 | | **Ready to trade** | | **~2--4 weeks** |
Rendered from the canonical facts model · method attested Jun 6, 2026 (covers the method, not the currency of individual figures). General reference only — confirm with a qualified professional before acting.
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