Quick answer
What does a CA for startups do?
A CA for startups sets up the entity, registers it under GST, TDS and payroll laws, keeps the books and files GST, TDS, income tax and ROC returns on time. Only a practising chartered accountant may sign the statutory audit and CA certificates; registrations and routine filings can be handled by any qualified compliance firm.
- Statutory audit and CA certificates are reserved for practising CAs
- MCA fee is nil up to ₹15 lakh authorised capital (reported)
- Delhi QRMP filers pay GSTR-3B by the 24th
- DIR-3 KYC is now once every three years, due 30 June
- DPIIT recognition is free; no agency has been appointed
What does a CA for startups do in the first year?
In year one a CA for startups does three kinds of work: one-time setup after incorporation, recurring monthly and quarterly filings, and the year-end close that ends in an audit, an income tax return and the ROC forms. Advice on structure, funding and tax benefits sits on top.
- Setup: choosing between a private limited company, LLP or OPC, filing SPICe+ or FiLLiP, opening the bank account, and registering for GST, EPFO, ESIC and professional tax where they apply.
- Monthly and quarterly: bookkeeping, GST returns, TDS deposits and quarterly TDS returns, payroll, and advance tax instalments once the business makes a profit.
- Year end: closing the books, supporting the independent statutory auditor, the board meeting and AGM papers, AOC-4 and MGT-7 (or Form 8 and Form 11 for an LLP), and the income tax return.
- Growth: Startup India recognition, the 80-IAC check, trademark filing and investor MIS.
If you have not yet picked a structure, read private limited vs LLP vs OPC first, because the structure decides almost every filing that follows.
Which startup work can only a chartered accountant do?
Statutory audit, tax audit and attestation work such as net worth certificates and Form 15CB are reserved for practising chartered accountants. Incorporation, GST, TDS, bookkeeping, payroll and ROC form filing are not reserved, so a registration and compliance firm can handle them.
ICAI's Code of Ethics 2026, in force from 1 April 2026, also bars CA firms from listing on app-based aggregators for reserved services. A directory can describe a firm; it cannot route your audit to one, so be wary of any platform offering to assign you an auditor for a fee.
| Task | Reserved for a practising CA? | What to know |
|---|---|---|
| Company or LLP incorporation (SPICe+, FiLLiP) | No | Founders can file it themselves on the MCA portal; most use a professional to avoid rejections |
| GST registration and GST returns | No | No government fee for registration |
| TDS returns, PF and ESI filings, payroll | No | Need a TAN, issued with SPICe+ for companies |
| Bookkeeping, MIS and virtual CFO work | No | Keep this separate from your statutory auditor |
| ROC annual forms (AOC-4, MGT-7, Form 8, Form 11) | Filing: no | The company accounts filed with AOC-4 are audited first |
| Statutory audit of a company | Yes | Must be an independent practising CA |
| Tax audit, net worth, turnover and other CA certificates, Form 15CB | Yes | Signed by a practising CA |
| Startup India (DPIIT) recognition | No | Free; Startup India says it has appointed no agency |
Sources: ICAI CA Journal, Know Your Ethics, August 2026 and Startup India recognition page, checked October 2026.
Need help with compliance services for startups? Talk to a chartered accountant in Delhi today. First call is free.
Startup compliance checklist: what to do right after incorporation
Right after incorporation, a startup should confirm what SPICe+ already issued, open and use the company bank account, appoint its first auditor, decide on GST and set up books. The order below avoids the gaps we see most often in new Delhi companies.
- 1
Check what SPICe+ gave you
SPICe+ issues the incorporation certificate, PAN, TAN and DINs through one form. Its AGILE-PRO-S part makes EPFO, ESIC, the bank account and professional tax mandatory, while GSTIN and Shops and Establishment are optional, so note which numbers you still lack.
- 2
Run all company money through the company account
Deposit the share capital there and stop paying company bills from personal cards.
- 3
Appoint the first statutory auditor
The board appoints the first auditor after incorporation and the appointment is reported on form ADT-1. Pick an independent practising CA and verify the membership on ICAI CA Connect.
- 4
Decide on GST
In Delhi, GST is compulsory once turnover crosses ₹40 lakh for goods or ₹20 lakh for services. Register earlier if business clients want to claim input tax credit, and choose between monthly filing and the quarterly QRMP scheme.
- 5
Start the books on day one
Open the ledger from the incorporation date and reconcile the bank monthly, not at year end.
- 6
Switch on TDS before the first payroll
When salaries, rent or professional fees attract TDS, deduct it, deposit it against your TAN and file quarterly returns.
- 7
LLPs: file the agreement
File the LLP agreement on Form 3 within 30 days of incorporation.
- 8
Claim the free registrations
Udyam and DPIIT recognition are free. Decide on a trademark before you build packaging or a website around the name.
Which deadlines does a Delhi startup face in 2026-27?
A registered Delhi startup files GST returns monthly or quarterly, TDS returns every quarter, and an income tax return plus ROC forms every year. Delhi falls in the group that pays quarterly GSTR-3B by the 24th. The dates below are the ones we track for new clients.
Calendars copied from older blogs often miss the 2026 changes: three-yearly director KYC and the new TDS return forms under the Income-tax Act 2025. Our ROC compliance page covers the annual company forms and their late fees.
| Filing | Due date | Next date to watch |
|---|---|---|
| GSTR-1, monthly filers | 11th of the next month | 11 November 2026 for October |
| GSTR-3B, monthly filers | 20th of the next month | 20 November 2026 for October |
| GSTR-1 under QRMP | 13th after the quarter | 13 January 2027 for October to December |
| GSTR-3B under QRMP, Delhi | 24th after the quarter | 24 January 2027 for October to December |
| Quarterly TDS return | 31 July, 31 October, 31 January, 31 May | 31 January 2027 for October to December |
| Income tax return, audit cases, FY 2025-26 | Extended to 21 November 2026 | 21 November 2026 |
| GSTR-9 annual return, FY 2025-26 | 31 December 2026 | Not required up to ₹2 crore turnover (reported) |
| AOC-4 and MGT-7 | 30 and 60 days after the AGM | Set by your AGM date |
| LLP Form 11 and Form 8 | 30 May and 30 October | 30 May 2027 |
| DIR-3 KYC | 30 June, once every three financial years | Check the cycle for each director |
Sources: GSTN QRMP FAQ, CBDT Circular 07/2026, ICAI note on director KYC and MCA Form 11, checked October 2026. The GSTR-9 exemption and the new TDS form numbers come from secondary sources.
How much does a chartered accountant for startups cost?
A startup pays two separate amounts: government fees, which are fixed by the portals, and the professional fee, which depends on scope. We give a fixed quote before work starts. Online platforms advertise company registration packages from about ₹999 to ₹2,899 plus government fees, GST return filing from about ₹499 to ₹1,999 a month and ROC annual filing from about ₹1,999 (seen October 2026).
ICAI publishes a recommended minimum fee scale that places Delhi in Class A, but it is a recommendation, not a rule, and was reportedly last revised in February 2020. Compare quotes on scope, not on the headline number: a cheap package that leaves out TDS returns or the AGM papers costs more later. Our guide to choosing a chartered accountant lists the questions to ask before you sign.
Worked example (hypothetical): two founders form a private limited company in Delhi with ₹1 lakh authorised capital and plan one trademark class. Government fees come to about ₹360 Delhi stamp duty, ₹0 MCA fee and ₹1,000 for name reservation where it applies, then ₹4,500 for the trademark as a startup. GST registration, Udyam and DPIIT recognition add nothing. That is roughly ₹5,860 in government fees before DSCs and professional fees.
| Item | Government fee | Note |
|---|---|---|
| Company incorporation, MCA fee | ₹0 up to ₹15 lakh authorised capital | Reported under Rule 38 |
| Delhi stamp duty on incorporation | About ₹360 at ₹1 lakh capital | Reported; ask for the figure at your capital |
| Name reservation | ₹1,000 | Reported |
| LLP incorporation (FiLLiP) | ₹500 to ₹5,000 by contribution slab | Reported |
| GST, Udyam and DPIIT | Nil | Official portals |
| Trademark, per class, e-filed | ₹4,500 for startups and small enterprises; ₹9,000 others | IP India fee table |
| Import export code | ₹500 | Only for cross-border trade |
Sources: IP India official fees, Udyam portal, Startup India; incorporation and LLP figures from secondary sources, checked October 2026.
Does every startup need a monthly CA retainer?
No. A pre-revenue founder working alone needs far less than a funded company with staff. Match the engagement to your stage, and do not sign a monthly retainer for filings that do not yet exist.
One catch: a company or LLP owes its annual filings even with no sales, so incorporating early means paying for them from year one. While testing an idea, a proprietorship may be cheaper.
| Stage | What you actually need | Sensible engagement |
|---|---|---|
| Testing an idea, solo, below the GST threshold | Annual income tax return; GST only if a client insists | One-off filing, no retainer |
| Just incorporated, no revenue yet | Setup registrations, books, first audit, AGM, ROC forms, ITR | Setup package plus a yearly compliance fee |
| Selling, GST registered, first employees | Monthly books, GST, TDS, payroll, advance tax | Monthly retainer with a written scope |
| Raising money or selling abroad | Investor MIS, valuation support, LUT for exports, cross-border structure | Retainer plus virtual CFO or project work |
How to choose a chartered accountant for startups: seven checks
Choose an adviser who can show a verified ICAI membership for anything that needs a CA signature, gives a written scope with a fixed fee, and runs a calendar built on 2026 rules. Then make sure you, not the adviser, control your portal logins.
- Verify the CA. Search the name on ICAI CA Connect at caconnect.icai.org before you appoint an auditor or ask for a certificate.
- Keep the auditor independent. The person who keeps your books should not audit them. Our page on the qualifications and disqualifications of an auditor explains the limits.
- Get the scope in writing. Which returns, how many transactions a month, payroll headcount, and what counts as extra.
- Ask for a fixed quote. Hourly billing makes year one unpredictable.
- Test their 2026 knowledge. Ask about the ₹200 crore DPIIT cap, three-yearly DIR-3 KYC and the new TDS forms.
- Own your credentials. Keep MCA, GST and income tax logins and DSC tokens with a director.
- Ask who does the work. Find out who prepares each filing and who reviews it.
Common compliance mistakes startups make in year one
The costliest first-year mistakes are missed filings in quiet months, mixed personal and company money, and late audits. Each one is cheap to prevent and expensive to repair after the deadline.
- Filing nothing because there were no sales. Nil GST returns still carry a late fee if missed, reported at ₹20 a day, and ROC forms are due regardless of revenue.
- Paying company expenses personally. It turns the first audit into a reconstruction exercise and muddies founder loan accounts.
- Forgetting TDS on rent and contractors. The late fee for a TDS return is reported at ₹200 a day, capped at the tax amount.
- Relying on old Startup India rules. The turnover cap has been ₹200 crore since February 2026, and ₹300 crore for deep-tech, yet some guides still say ₹100 crore.
- Paying an agent for DPIIT recognition. Recognition is free, and Startup India registration needs no official intermediary.
Which listed firms in Delhi work with startups?
All three firms in our directory list incorporation work, and each suits a different kind of startup. You send one enquiry, tell us the stage you are at, and receive a fixed quote for the non-reserved work before anything starts.
- Khubchandani & Co. Chartered Accountants is a chartered accountant firm that describes its CAs as having more than 35 years of experience. It lists company and LLP formation, GST, TDS, advance tax, PF and ESI returns, bookkeeping, trademark and FSSAI work.
- Greenwolf Advisors is a corporate and cross-border advisory firm founded in 2016 at Best Sky Tower. It suits founders needing entity setup, virtual CFO support, MIS dashboards or a structure spanning India, the UAE, the UK or GIFT City.
- Moneymji is a business registration and compliance firm at Pearls Business Park. It offers registrations with monthly compliance packages, plus business plans, financial modelling and due diligence for founders preparing to raise money.
Statutory audit is outside this enquiry: appoint an independent practising CA you have verified yourself. Compare the firms side by side on our chartered accountant firms in Delhi page, start with company registration in Delhi if you have not incorporated yet, or visit our Netaji Subhash Place office beside the metro station, Monday to Saturday, 10 am to 7 pm.
Frequently asked questions
Is a CA mandatory for a startup in India?
A CA is mandatory for some jobs, not all. Every company needs a practising chartered accountant as its statutory auditor, and CA certificates or Form 15CB must carry a CA's signature. Incorporation, GST, TDS, bookkeeping and ROC filing can be done by founders themselves or by any competent compliance firm.
Can I register a startup company without a CA?
Yes. SPICe+ is filed online on the MCA portal and no professional is legally required to prepare it. Founders mostly use a CA or company secretary because a wrong name choice, a mismatched address proof or a missing DSC sends the form back and delays PAN, TAN and the bank account.
Does a startup with no revenue still have to file returns?
Yes. A company or LLP must close its books, file its income tax return and file its annual ROC forms even in a year with no sales, and a company also needs its statutory audit. If GST is registered, nil returns are still due. Skipping them builds late fees that keep rising.
When should a Delhi startup register for GST?
GST becomes compulsory in Delhi once turnover crosses ₹40 lakh for goods or ₹20 lakh for services in a financial year. Many startups register earlier because business clients want input tax credit or a marketplace asks for a GSTIN. Registration is free, and low-risk applicants with Aadhaar authentication can be approved within 3 working days.
Do I need a CA for Startup India recognition?
No. DPIIT recognition is free and you apply through nsws.gov.in yourself. Startup India states it has not appointed any agency. A CA helps mainly by checking eligibility, keeping the incorporation and financial documents consistent, and later assessing whether the company can claim the 80-IAC tax holiday.
Can the same CA keep my books and audit my company?
That is not advisable. The statutory auditor has to be independent of the work being audited, and the Companies Act restricts some services an auditor may provide to the same company. Most startups use one team for bookkeeping and compliance and a separate practising CA for the audit.
Should a startup hire a full-time accountant or outsource?
Most early startups outsource, because the volume of entries rarely justifies a salary. An in-house accountant makes sense once invoices, payroll and vendor payments run into the hundreds each month, usually with an outside CA still reviewing GST, TDS and year-end work.
Do you work with startups outside North West Delhi?
Yes. Registrations and returns are filed online, so we work with founders across Delhi and with NRI founders who run Indian companies from abroad. Documents can come by email or WhatsApp, and you can meet us at Netaji Subhash Place, on the Red and Pink metro lines.