Startup Compliance Checklist: First 90 Days After Incorporation

Entity activation

• PAN & TAN – validate letters, update board resolutions, and file authorised signatory updates with banks.
• Bank account – request CC limits only after MIS template is agreed; simplifies covenant tracking later.
• GST analysis – inter‑state hires, marketplace sales, or B2B invoices often pull registration forward.

Payroll & founder compensation

Align founder payroll with Shops Act / state requirements, ESIC/PF applicability, and TDS on salary. Late registrations are cheaper to fix before your first scale hire.

Data room hygiene

Maintain a shared drive with: certificate of incorporation, MOA/AOA, board consents, cap table export, and trial balances. Your Series A diligence team will expect a clean tree.

Close the loop with a single finance owner plus an external CA review before your first auditor booking—saves painful reopening of books.