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Writer's pictureCA Umang Jain

Know about compliances applicable to a business.

Updated: Apr 29, 2023

If you are a proprietor, partner or a director of company, then you should know how to function your business under the laws applicable in India.


Read below to know more.


Compliances applicable to a business
Compliances applicable to a business

Under Companies Act Compliance


1. Maintain Books of Accounts.

2. Statutory Audit.

3. DIR-3 KYC.

4. RoC Annual Filings.

a. AOC-4

b. MGT-7

5. DSC renewals

7. Other event based and compulsory compliances:


Compliance under GST Act


1. Filing of GST Returns. (R-1, R-3B, R-4)

2. LUT under GST.

3. Annual return and Annual reconciliation statement.

4. Notices, Appeals and Representations.

5. Other form filings as applicable.


Compliance under Income tax Act


1. Advance Tax Payment.

2. TDS compliance.

3. Audit under Income Tax Act.

4. Income Tax returns.

5. Notices, Appeals and representations.

6. 15 CB/ CA filings.

7. Other form filings as applicable.


Labour/ Employees Laws compliance


1. If 10 or more employees

a. ESI payment and filings.

b. Payment of Gratuity.

c. Maternity benefit compliance.

d. POSH Act


2. If 20 or more employees

a. Payment of Bonus.

b. EPF payment and filings.


3. Irrespective of the number of employees

a. Shops and Estd License.

b. LWF Filings.

c. Professional tax employee compliance.

d. Minimum wage compliance

e. Equal Remuneration Act


Miscellaneous

1. Factory License.

2. Trade License.

3. Professional Tax employer compliance.

4. Pollution License.

5. Jamabandi (if owned land and building).

6. Shops license

7. Other local and industry license (based on industry the business operates) etc

a. IEC Code

b. AD code etc


Read here to get your compliance date wise


We have here compiled the broad compliances, to know your detail compliance, please consult your advisor.

We hope the above blog was helpful in enhancing your knowledge on the matter. In case of any queries feel free to get in touch with our team of experts.


You can download the shareable pdf of this blog here:




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CA Umang Jain

+ 91 96323-32850

umang@caumang.com


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