Due to its sizable consumer base and diverse economy, India presents a number of attractive opportunities for entry. Nonetheless, starting a business necessitates following numerous legal frameworks and acquiring the required licenses. Important registrations include GST registration, TEC certification for telecom equipment, and incorporation under the Companies Act of 2013. Companies must also abide by laws that are particular to their industry. The registration procedure entails submitting documents online via official portals, including business plans, identity documents, and proofs of address. Government fees change according to the type of business and the needs for registration.
Types of Registrations Required
- Company Registration
- Goods and Services Tax (GST) Registration
- Micro, Small, and Medium Enterprises (MSME) Registration
- Startup India Registration
- Import Export Code (IEC)
- Professional Tax Registration
- Employee State Insurance (ESI) Registration
- Employees' Provident Fund (EPF) Registration
Company Registration
Introduction
- The Companies Act, 2013 governs company registration in India, and the Ministry of Corporate Affairs (MCA) is in charge of it. By ensuring that companies follow the law, this procedure gives them legitimacy and a formal structure. The registration process is made easier by the MCA's online portal, which also expedites the submission of necessary paperwork and ensures regulatory compliance. Using this methodical approach is crucial to creating a respectable and well-known company in India. Among the various kinds of business structures are:
- Private Limited Company
- Public Limited Company
- One Person Company (OPC)
- Limited Liability Partnership (LLP)
- Sole Proprietorship
- Partnership Firm
Applicability
Choosing the right business structure is crucial as it affects a company's liability, taxation, and compliance requirements. For most foreign investors, a Private Limited Company is the preferred structure in India due to its limited liability, which protects personal assets, and the ease of raising capital through equity shares. This structure also offers greater flexibility in management and operations while ensuring compliance with regulatory standards, making it an attractive option for establishing a foothold in the Indian market.
Prerequisites for Private limited company incorporation
- Minimum of two directors (one should be a resident of India)
- Minimum of two shareholders
- Registered office address
Process of Registration
- Digital Signature Certificate (DSC): Obtain DSC for all proposed directors.
- Director Identification Number (DIN): Apply for DIN for all proposed directors.
- Name Approval: Apply for name approval via the RUN (Reserve Unique Name) service.
- Incorporation Form: File SPICe+ (Simplified Proforma for Incorporating Company Electronically) form along with required documents.
- Certificate of Incorporation: Upon verification, the Registrar of Companies (RoC) issues the Certificate of Incorporation.
Documents Required
- Proof of identity and address of directors and shareholders
- PAN Card of directors and shareholders
- Address proof of the registered office
- Memorandum of Association (MOA)
- Articles of Association (AOA)
Government Fees
The fees vary depending on the authorized capital of the company and other factors. Typically, the cost ranges from INR 7,000 to INR 30,000.
Goods and Services Tax (GST) Registration
Introduction
In India, the Goods and Services Tax (GST) replaces various indirect taxes, including the Value Added Tax (VAT), service tax, and excise duty. It guarantees an uninterrupted flow of input tax credits throughout the supply chain and simplifies tax administration. For businesses to ensure tax compliance and to benefit from input tax credit, businesses with an annual turnover exceeding INR 40 lakhs (INR 20 lakhs for North-Eastern states) must register for GST. This facilitates the simplification of the tax system and lessens the cascading effect of taxes.
Applicability
If a company in India supplies goods or services and its annual turnover surpasses the prescribed threshold of INR 40 lakhs (or INR 20 lakhs for North-Eastern and special category states), it is required to register for Goods and Services Tax (GST). By guaranteeing adherence to the tax system, GST registration enables companies to lawfully collect and remit taxes, claim input tax credits, and stay out of trouble. This required registration promotes openness, lowers tax evasion, and brings companies into line with the formal economy.
Process of Registration
- Online Application: Visit the GST portal and fill out Form GST REG-01.
- Verification: Submit documents and wait for verification.
- GSTIN Issuance: Upon approval, GST Identification Number (GSTIN) is issued.
Documents Required
- The company's PAN card;
- Documentation of business registration or incorporation;
- Proof of the promoters' and directors' identities and addresses
- Address evidence of business location
- Cancelled check or statement from bank account
Government Fees
There are no government fees for GST registration.
Micro, Small, and Medium Enterprises (MSME) Registration
Introduction
Small and medium-sized businesses can benefit from MSME registration, which is governed by the MSME Development Act, 2006, in order to access a variety of government subsidies and programs. These advantages include preferential treatment in government procurement, reduced interest rates, simpler credit access, and tax refunds. Furthermore, initiatives for skill development, technology upgrades, and infrastructure development are supported for MSMEs that have registered. By ensuring sustainable growth and boosting a company's competitiveness, this registration aids in the nation's overall economic development.
Applicability
Businesses that are categorized as Micro, Small, or medium enterprises (MSME) due to their investment in plant, machinery, or equipment are eligible for MSME registration. By offering financial and operational advantages suited to the size of the business, these classifications facilitate growth and development by determining eligibility for various government benefits and support.
Process of Registration
- Udyam Registration Portal: Apply online through the Udyam Registration portal.
- Aadhaar Verification: Aadhaar number is mandatory for registration.
- PAN Details: PAN details must be filled after verification. Person can select NO if he does not have PAN card.
- Udyam Registration form: Fill the form and generate OTP to submit the form.
- Certificate Issuance: Upon verification within 2-3 days, approval will be done and MSME certificate gets delivered to the mentioned email address.
Documents Required
- Aadhaar number
- PAN and GSTIN (if applicable)
- Details of the business
- Cancelled cheque
Government Fees
There are no government fees for MSME registration.
Startup India Registration
Introduction
The Startup India initiative, launched by the Indian government, aims to foster innovation and entrepreneurship by offering a range of benefits to startups. These include tax exemptions, simplified compliance procedures, and access to funding and mentorship programs. The initiative also provides support through incubators and accelerators, intellectual property rights protection, and networking opportunities. By reducing regulatory burdens and providing financial incentives, Startup India seeks to create a vibrant ecosystem that encourages the growth and success of new businesses.
Applicability
Startups fulfilling the criteria of innovation and scalability can apply.
Process of Registration
- Startup India Portal: Register on the Startup India portal.
- Application: After entering your name, email address, mobile number, and password in the application form, click "Register." and turn in the necessary paperwork. Startups can access learning resources, funding options, government schemes, and market access by creating a profile on the website and applying for various acceleration and incubator/mentorship programs.
- DPIIT Recognition: The Department for Promotion of Industry and Internal Trade (DPIIT) grants recognition after it has been approved.
Documents Required
- Incorporation/registration certificate
- Prrof of fundings (if Any)
- Authorisation letter of the authorised representative of the company, LLP or partnership firm
- Details of directors
- PAN number
- Description of business and innovation
Government Fees
There are no government fees for Startup India registration.
Import Export Code (IEC)
Introduction
Businesses involved in import and export activities in India are required to have the Importer Exporter Code (IEC). Companies can conduct cross-border trade with the help of the IEC, a unique 10-digit code issued by the Directorate General of Foreign Trade (DGFT). Businesses are unable to receive shipments, send goods overseas, or clear customs without an IEC. Ensuring compliance with international trade regulations, streamlining trade operations, and facilitating access to various trade benefits and incentives provided by the government are all made possible by this registration.
Applicability
An Importer Exporter Code (IEC) is required for any company operating in India that imports or exports products or services. The Directorate General of Foreign Trade (DGFT) has issued this 10-digit code, which is necessary for international transactions, customs clearance, and government-provided trade incentives and benefits.
Process of Registration
- DGFT Portal: Apply online through the Directorate General of Foreign Trade (DGFT) portal.
- Application Form: Fill out Form ANF-2A.
- IEC Issuance: Upon verification, IEC is issued.
Documents Required
- PAN Card of Individual’s firm
- Proprietor’s voter ID, Aadhar card or passport copy
- Proof of establishment, incorporation or registration of the partnership, society, proprietorship firm, company, HUF, etc.
- Proof of address of business premise, such as sale deed, lease deed, rent agreement or utility bills (electricity bill, telephone bill or mobile bill)
- Firm’s cancel cheque copies of current bank account
Government Fees
The government fee for IEC registration is INR 500.
Professional Tax Registration
Introduction
Professional tax is levied by state governments in India on individuals earning an income through professions, trades, or employment. This tax varies by state and is typically deducted by employers from salaries. Self-employed individuals must pay it themselves. Despite its name, professional tax is applicable to all earning individuals, including professionals, traders, and employees. It is a source of revenue for state governments, used for welfare and development activities within the state.
Applicability
Professional tax applies to all individuals earning through salaries, practicing professionals like doctors and lawyers, and businesses. Employers deduct it from employees' salaries, while self-employed professionals and businesses must pay it themselves. It serves as a key revenue source for state governments, funding various welfare and development initiatives.
Process of Registration
- State Government Portal: Apply through the respective state government’s portal.
- Application Form: Fill out the application form and submit necessary documents.
- Certificate Issuance: Professional tax registration certificate is issued upon approval.
Documents Required
- Certificate of incorporation, MOA and AOA
- PAN Card
- Address proof of business
- Proof of identity and address of promoters/directors
- Bank Account of company by providing cancelled cheque and bank statement
- Board Resolution and consent statement of partners.
- Attendance register and Salary Register.
Government Fees
The fees vary from state to state.
Employee State Insurance (ESI) Registration
Introduction
In India, ESI, or Employees' State Insurance, is a comprehensive self-financing program for health and social security. Under the auspices of the 1948 Employees' State Insurance Act, it offers maternity, disability, and medical benefits, among other benefits, to both employees and their dependents. Employer and employee contributions support ESI, which attempts to provide financial protection against unforeseen events such as illness, pregnancy, temporary or permanent disablement, and death from work-related injuries.
Applicability
In India, companies with ten or more employees paying up to INR 21,000 a month must provide ESI. It provides maternity benefits, medical coverage, and other benefits to employees. The fund is financed by contributions from both employers and employees, guaranteeing full social security benefits for qualified workers and their dependents.
Process of Registration
- ESI Portal: Apply online through the ESIC portal and click on the ‘Employer Login’ option
- Application Form: Fill out Form-1.
- Code Number: Upon verification, a 17-digit unique identification code number is issued.
Documents Required
- Registration certificate of the business
- Certificate of Incorporation of establishment, MOA and AOA
- PAN card of established business
- Address proof
- A list of all the employees and their compensation details who are working in the establishment.
- A cancelled cheque of the bank account of the company
Government Fees
There are no government fees for ESI registration.
Employees' Provident Fund (EPF) Registration
Introduction
The Employees' Provident Funds and Miscellaneous Provisions Act, 1952, governs the Employees' Provident Fund (EPF), a statutory retirement benefits scheme in India. Employers and employees must contribute to it; at the moment, the contribution rate is 12% of the employee's base pay plus dearness allowance. The fund builds up over the course of an employee's employment and acts as a long-term savings option, offering stability in one's finances and retirement benefits—such as withdrawals and pension benefits—when one's employment ends.
Applicability
For companies in India with 20 or more employees, EPF is required. Employers and employees each contribute a portion of an employee's salary to a provident fund under the terms of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. It guarantees employees' retirement benefits and long-term savings.
Process of Registration
- EPF Portal: Apply online through the EPFO portal.
- Application Form: Fill out the registration form.
- Code Number: Upon verification, a unique establishment code number is issued.
Documents Required
- PAN Card
- Proof of incorporation/registration
- Address proof
- Identity proof of promoters/directors
Government Fees
There are no government fees for EPF registration.
Conclusion
Setting up a business in India involves several registrations and compliance with various laws. This guide provides a comprehensive overview to help you navigate the registration process smoothly. For detailed procedural guidance and up-to-date information, consulting with legal professionals or specialized consultants is recommended. This ensures all regulatory requirements are met efficiently and effectively, enabling a smooth entry into the Indian market.