Beyond choosing a structure, a new business usually needs several registrations before it starts invoicing customers or hiring staff. Which ones apply depends on the activity, turnover and number of employees.
Key points
- PAN and TAN for the entity
- GST registration, where turnover or activity requires it
- Udyam (MSME) registration
- Shop and Establishment registration under Maharashtra law
- Maharashtra Professional Tax: enrolment (PTEC) and, with employees, registration (PTRC)
- Import Export Code if dealing in imports or exports
- PF and ESIC once employee thresholds are met
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts