Professional Services in India: Business Registration, Tax and Compliance
Starting and operating an organisation in India involves choosing a suitable legal structure, registering with the relevant authorities, meeting tax obligations and maintaining statutory records. This guide brings together Businesswonder.com service pages and explains the principal legal frameworks applicable to each area.
1. Business and Non-Profit Organisation Registration
The legal form determines ownership, liability, governance and ongoing filing requirements. Partnerships are generally governed by the Indian Partnership Act, 1932; LLPs by the Limited Liability Partnership Act, 2008; and companies by the Companies Act, 2013.
- Registration of Partnership Firm - partnership deed and registration under applicable state procedures; section 58 of the Partnership Act addresses applications for registration.
- Registration of Limited Liability Partnership (LLP) - incorporation under the LLP Act, 2008, including section 11 on incorporation documents.
- Formation of Private Limited Company - incorporation under section 7 of the Companies Act, 2013; section 2(68) defines a private company.
- Formation of Public Limited Company - section 2(71) defines a public company.
- Registration of Charitable Trust - creation and registration subject to applicable trust and state laws.
- Registration of Charitable Society - registration under the Societies Registration Act, 1860, where applicable, or relevant state legislation.
- Section 8 Company Registration (formerly Section 25) - non-profit companies are now licensed under section 8 of the Companies Act, 2013.
- Accounting Work Outsourcing - bookkeeping, reconciliations, financial records and reporting support.
Company and LLP filings can be checked through the Ministry of Corporate Affairs (MCA).
2. Income Tax, TDS and Charitable Tax Registrations
Income-tax compliance includes return preparation, tax deduction at source, assessment proceedings and statutory appeals. The applicable provisions must be checked against the law and rules in force for the relevant tax year, including the transition to the Income-tax Act, 2025 from 1 April 2026.
- Income Tax Return Preparation and Filing - return filing and supporting disclosures.
- TDS Return Preparation and Filing - withholding, deposit and periodic statements under applicable provisions.
- Income Tax Assessments - responding to notices and assessment proceedings.
- Income Tax Appeals - preparation and representation through prescribed appellate channels.
- Charitable Organisation Registration and Donor Deduction Approval - commonly described by legacy references to sections 12A, 12AB and 80G of the Income-tax Act, 1961; verify the corresponding current provisions and transitional rules.
For forms, notifications, filing services and legislative updates, consult the Income Tax Department portal and Income Tax Department legislation resources.
3. GST, Sales Tax and VAT Compliance
Goods and Services Tax (GST) generally replaced state VAT and central sales tax for supplies within its scope from 1 July 2017. Certain goods and legacy transactions may still be governed by VAT, sales tax or related laws. Under the Central Goods and Services Tax Act, 2017, section 22 addresses persons liable for registration, section 24 specifies compulsory registration cases, section 39 concerns returns and section 73 or 74 may apply to proceedings for relevant earlier periods, subject to statutory amendments.
- Sales Tax Registration - relevant mainly to residual or legacy regimes.
- Sales Tax Return Filing and Document Updates - where legacy or continuing obligations apply.
- Sales Tax Assessments and Appeals - proceedings under applicable legislation.
- VAT Registration - relevant for goods and activities remaining within state VAT frameworks.
For current GST registration and return services, visit the GST Portal and the CBIC GST information website.
4. Central Excise and Legacy Service Tax
Central excise continues for specified goods outside GST or otherwise covered by applicable excise law. Service tax was largely subsumed into GST in 2017; older registration and return matters may remain relevant for historical assessments, appeals, audits and disputes.
- Central Excise Registration - where registration remains legally applicable.
- Central Excise Return Filing - for applicable goods and periods.
- Service Tax Registration - legacy reference for pre-GST matters.
- Service Tax Return Filing - historical compliance and dispute support.
Check notifications and legislation on the Central Board of Indirect Taxes and Customs website.
5. Employees' State Insurance (ESIC)
The Employees' State Insurance Act, 1948 establishes a social insurance framework for covered establishments and insured employees. Section 2A concerns registration of factories and establishments; coverage, contribution rates, wage limits and procedural obligations must be verified under current notifications and rules.
Official guidance: Employees' State Insurance Corporation.
6. Employees' Provident Fund (EPF)
The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 provides the framework for provident fund and related schemes. Section 1(3) addresses the Act's application to specified establishments; section 6 deals with contributions, subject to scheme rules and amendments.
Official guidance: Employees' Provident Fund Organisation.
7. Registrar of Companies (ROC) and Corporate Compliance
Companies must maintain statutory records and complete event-based and periodic filings. Under the Companies Act, 2013, section 92 covers annual returns, section 137 addresses filing of financial statements, section 13 concerns alterations to the memorandum and section 12 covers registered-office requirements.
- ROC Statutory Return Filing
- Change of Company Objects
- Change of Company Name
- Shifting of Registered Office
- Digital Signature Certificate (DSC) Assistance
- Director Identification Number (DIN) - section 153 deals with application for allotment of DIN.
Official forms, fees and filing instructions: MCA Portal.
8. How to Choose the Appropriate Service
Begin by identifying whether the requirement is for a new organisation, an existing entity's recurring compliance, a statutory change or a notice or dispute. Confirm the jurisdiction, entity type, applicable period and deadlines before filing. Regulated professional representation should be undertaken by persons appropriately authorised under the relevant law.
For a broader overview, see Businesswonder's services page.