The process of company registration in India involves multiple steps, and a Chartered Accountant (CA) plays a crucial role in ensuring compliance and smooth execution. Here’s a breakdown of the process and the CA’s role at each stage:

✅ Step 1: Decide on Business Structure

Types of Business Entities:

• Private Limited Company (Pvt Ltd)
• Limited Liability Partnership (LLP)
• One Person Company (OPC)
• Sole Proprietorship
• Partnership Firm
• Public Limited Company

👉 How a CA Helps:

• Advises on the most suitable structure based on business goals, tax implications, and liability considerations.
• Ensures compliance with respective laws and regulations.

✅ Step 2: Obtain Digital Signature Certificate (DSC)

• A DSC is required to sign electronic documents while filing with the Ministry of Corporate Affairs (MCA).
• Directors and shareholders need a Class 2 or Class 3 DSC.

👉 How a CA Helps:

• Assists in obtaining DSCs for directors and key personnel.
• Guides on selecting the correct class and certifying authority.

✅ Step 3: Apply for Director Identification Number (DIN)

• DIN is a unique identification number assigned to the company’s directors.

👉 How a CA Helps:

• Prepares and files DIN applications (Form DIR-3) with the required documents.
• Ensures compliance with the Companies Act.

✅ Step 4: Name Reservation (RUN Service)

• File an application through the RUN (Reserve Unique Name) service on the MCA portal.
• Choose a unique name, adhering to the Companies (Incorporation) Rules.

👉 How a CA Helps:

• Conducts a name search to check for availability and avoid conflicts.
• Submits the application with appropriate suggestions.

✅ Step 5: Drafting of Memorandum of Association (MOA) & Articles of Association (AOA)

• MOA: Defines the objectives and scope of the company.
• AOA: Contains rules and regulations governing the internal management.

👉 How a CA Helps:

• Drafts and customizes MOA and AOA in compliance with the Companies Act.
• Ensures alignment with the company’s business goals.

✅ Step 6: Filing for Incorporation (SPICe+ Form)

• File the SPICe+ (Simplified Proforma for Incorporating Company Electronically) form online.
• Attach required documents, including:
  • Identity and address proof of directors.
  • MOA and AOA.
  • Proof of registered office address.

👉 How a CA Helps:

• Prepares and files SPICe+ with accurate information.
• Verifies the correctness of documents to avoid rejection.

✅ Step 7: PAN and TAN Application

• Apply for PAN (Permanent Account Number) and TAN (Tax Deduction and Collection Account Number).

👉 How a CA Helps:

• Submits PAN and TAN applications along with incorporation forms.
• Ensures timely issuance to avoid delays.

✅ Step 8: Certificate of Incorporation (COI)

• MCA issues the Certificate of Incorporation once the application is approved.
• It includes the Company Identification Number (CIN).

👉 How a CA Helps:

• Tracks application status and follows up if necessary.
• Verifies the correctness of issued documents.

✅ Step 9: Opening Bank Account and GST Registration

• Open a corporate bank account using COI and PAN.
• Apply for GST if turnover crosses the applicable limit or if required voluntarily.

👉 How a CA Helps:

• Assists in opening a current account with required documentation.
• Files GST registration and ensures compliance with tax regulations.

🎯 Post-Incorporation Compliance Where CA Helps

1. Statutory Audit: Ensures books are audited per legal requirements.
2. ROC Filings: Files annual returns and financials with the MCA.
3. Tax Filings: Handles income tax, TDS, and GST compliance.
4. Advisory on Corporate Law: Ensures ongoing compliance with the Companies Act, 2013.

🎉 Why a Chartered Accountant is Essential:

• Ensures error-free filing and compliance.
• Minimizes the risk of rejection or penalties.
• Provides long-term advisory on tax, finance, and regulatory matters.