Post-incorporation compliance: the first 180 days, in order
A new private limited company has a fixed sequence of deadlines in its first six months. Here they are in order, with what each needs.
Updated 8 October 2026. General information, not legal advice.
| When | What | Notes |
|---|---|---|
| Day 0 | Certificate of incorporation, PAN and TAN | Issued together on incorporation. Keep the certificate: every later deadline counts from its date. |
| First days | Bank account | Opened so subscribers can pay for their shares; the bank statement is later proof for INC-20A. |
| Within 30 days | First board meeting | Held under Section 173(1). See the first board meeting guide. |
| Within 30 days | First auditor | Appointed by the board under Section 139(6). |
| Within 60 days | Share certificates | Issued to the subscribers to the memorandum. |
| When required | GST registration | Once turnover crosses the threshold, or from the start for inter-state supply and other mandatory cases. |
| When required | State registrations | Professional tax and shops and establishments registration, depending on the state. |
| When hiring | EPF and ESIC | Once employee numbers reach the thresholds. |
| Within 180 days | INC-20A | Declaration for commencement of business, for companies with a share capital. |
| Within 9 months of year end | First AGM | Held within nine months of the close of the first financial year. |
| After the AGM | Annual filings | Financial statements (AOC-4) and annual return (MGT-7 or MGT-7A), plus the income tax return. |
The three hard deadlines
Most of the list depends on circumstances, but three dates are fixed for every company with a share capital: the first board meeting and the first auditor within 30 days, and INC-20A within 180 days.
Registers to keep from day one
- Register of members.
- Register of directors and key managerial personnel and their shareholdings.
- Minutes books for board and general meetings.
- Register of charges, once the company borrows against its assets.
LLPs are different
An LLP files its LLP agreement within 30 days of incorporation and then files Form 11 and Form 8 every year. It has no board meetings, no Section 139 auditor appointment and no INC-20A.
Who handles this
Most new companies hand these filings to a chartered accountant or company secretary. If you are one, the daily list of newly incorporated companies shows you every company entering this sequence in your state.
Common questions
What are the first compliances after incorporating a private limited company?
The first board meeting and first auditor within 30 days, share certificates within 60 days, INC-20A within 180 days, and registrations such as GST, professional tax and EPF as they become applicable.
When is the first AGM of a new company?
Within nine months of the close of its first financial year.
Do LLPs have the same compliances?
No. LLPs follow the LLP Act: an LLP agreement filed within 30 days of incorporation, and annual Form 11 and Form 8 filings, but no board meetings, auditor appointment under Section 139 or INC-20A.
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