The certificate of incorporation starts several clocks at once. None of these filings is difficult; missing them is expensive, and a missed INC-20A can end with the company being struck off.
| What | When |
|---|---|
| First board meeting (section 173) | Within 30 days of incorporation |
| Appoint the first auditor (section 139(6)) | By the board within 30 days of incorporation; if the board does not, the members within 90 days. Whether form ADT-1 is needed for a first auditor is disputed — we file it within 15 days to be safe |
| Directors disclose their interests (MBP-1) | At the first board meeting |
| Issue share certificates (section 56(4)) | Within 60 days of incorporation. A company that is not a "small company" must issue shares in demat form |
| Open the bank account and bring in the subscription money | Before INC-20A — the declaration needs proof of it |
| INC-20A, declaration of commencement of business (section 10A) | Within 180 days of incorporation. Late: ₹50,000 on the company and ₹1,000 a day on each officer in default, up to ₹1 lakh — and the Registrar can strike the company off |
| INC-22, registered office | Within 30 days — only if a correspondence address was given at incorporation |
| Statutory registers — members, directors and KMP, charges | From day one, kept up to date |
| Directors' KYC (DIR-3 KYC) | Periodic; the frequency changed in 2026 — we tell you when yours falls due |
| First AGM | Within nine months of the end of the first financial year |
| AOC-4 (financial statements) and MGT-7 / MGT-7A (annual return) | Within 30 and 60 days of the AGM |
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