GST Annual Return: A Practical Checklist for FY 2025-26
Reconcile early, fix mismatches before the deadline and avoid avoidable notices. A step-by-step checklist for finance teams filing GSTR-9 and GSTR-9C.
Investors read compliance hygiene as a proxy for operational discipline. Gaps that look small – a missed ROC form, an unsigned shareholder agreement – can delay due diligence by weeks.
Open a current account, appoint an auditor within the prescribed time, hold the first board meeting and issue share certificates.
Apply for DPIIT recognition, register for GST if applicable, and set up payroll with PF/ESI where thresholds are met.
Maintain statutory registers, file annual returns, and keep your cap-table and ESOP ledger current from day one.