Glossary
Business registration and compliance terms, explained
The forms, numbers and acronyms you'll meet when registering and running a business in India, in plain language.
- AGILE-PRO-SForm INC-35
- A linked web form filed with SPICe+ that applies for the new company's GSTIN (if needed), EPFO and ESIC registration, professional tax registration in certain states, and a bank account, in one go.
- Related: Private Limited Company Registration →
- AoAArticles of Association
- The company's internal rulebook covering share transfers, board meetings, director powers and other governance matters. Filed electronically as e-AoA (Form INC-34) at incorporation.
- Related: Private Limited Company Registration →
- AOC-4
- The MCA form a company uses to file its audited financial statements with the Registrar of Companies, due within 30 days of the annual general meeting.
- Related: Annual ROC Filing for Companies →
- ARNApplication Reference Number
- The number generated when a GST registration application is submitted. It is used to track the application's status on the GST portal.
- Related: GST Registration →
- The maximum share capital a company is allowed to issue, as stated in its MoA. It can be increased later. Paid-up capital is the part actually issued and paid for by shareholders.
- CINCorporate Identity Number
- The 21-character alphanumeric number the Registrar assigns to a company on incorporation. It must appear on the company's letterhead, invoices and website.
- COICertificate of Incorporation
- The certificate issued by the Registrar confirming that a company or LLP has been registered. For companies, it also states the CIN, PAN and TAN.
- Counter-statement
- The trademark applicant's formal reply to a notice of opposition, which must be filed within two months of receiving the opposition. If it isn't filed, the application is treated as abandoned.
- Related: Reply to Trademark Opposition (Counter-statement) →
- CRCCentral Registration Centre
- The Ministry of Corporate Affairs office that processes company and LLP incorporation applications filed through SPICe+ and FiLLiP.
- CRSCompulsory Registration Scheme
- The BIS scheme under which notified electronics and IT products must be tested at a recognised lab and registered before they can be sold or imported in India.
- Related: BIS Registration (CRS) →
- DINDirector Identification Number
- A unique 8-digit number allotted by the MCA to every individual who is or wants to become a director. It stays the same for life, across every company the person joins.
- Related: Director KYC (DIR-3 KYC) →
- DIR-3 KYC
- The KYC filing every DIN holder must complete with the MCA. From 31 March 2026 it is due once every three financial years, with changes to contact details updated within 30 days. A lapsed KYC deactivates the DIN.
- Related: Director KYC (DIR-3 KYC) →
- DPIITDepartment for Promotion of Industry and Internal Trade
- The central government department that grants Startup India recognition, which unlocks IP fee concessions and eligibility for the startup income tax exemption.
- Related: Startup India (DPIIT) Recognition →
- DSCDigital Signature Certificate
- An electronic signature issued by a licensed certifying authority after identity verification. Directors and partners need one to sign MCA filings; a Class 3 DSC is the standard.
- Related: Private Limited Company Registration →
- Examination Report (Trademark)
- The Registry's report on a trademark application listing objections under Section 9 (absolute grounds, such as descriptiveness) or Section 11 (conflict with earlier marks). A reply must be filed within 30 days.
- Related: Trademark Objection Reply →
- FERFirst Examination Report
- The Patent Office's first report on a patent application, listing objections on novelty, inventive step, clarity and formalities. The response is due within six months, extendable by three months.
- Related: Patent FER Reply (Examination Response) →
- FiLLiPForm for incorporation of Limited Liability Partnership
- The MCA web form used to incorporate an LLP. It also allots DINs to designated partners who don't already have one.
- Related: Limited Liability Partnership (LLP) Registration →
- Form 18Request for Examination
- The request that triggers examination of a patent application. It must be filed within 31 months of the priority date for applications filed from 15 March 2024. Form 18A requests expedited examination.
- Related: Patent Application Filing →
- FoSCoSFood Safety Compliance System
- FSSAI's online portal for applying for, renewing and modifying food business registrations and licences.
- Related: FSSAI Food Licence →
- GSTINGoods and Services Tax Identification Number
- The 15-character number issued on GST registration. The first two digits are the state code and the next ten are the business's PAN.
- Related: GST Registration →
- IECImport Export Code
- A 10-digit code issued by the Directorate General of Foreign Trade, required to import or export goods. It must be updated on the DGFT portal every year between April and June.
- Related: Import Export Code (IEC) →
- INC-20A
- The declaration of commencement of business that a company with share capital files within 180 days of incorporation, confirming shareholders have paid for their shares.
- Related: Annual ROC Filing for Companies →
- ITCInput Tax Credit
- GST paid on business purchases that can be set off against GST payable on sales, provided the supplier has reported the invoice and other conditions are met.
- Related: GST Return Filing →
- LLP Agreement
- The contract between LLP partners setting out capital, profit share, duties and exit terms. It must be filed with the Registrar in Form 3 within 30 days of incorporation.
- Related: Limited Liability Partnership (LLP) Registration →
- LLPINLLP Identification Number
- The unique identification number the Registrar assigns to an LLP on incorporation.
- Locarno Classification
- The international system used to classify industrial designs by the type of article, such as furniture, packaging or clothing. Indian design applications are filed in a Locarno class.
- Related: Design Registration →
- Madrid Protocol
- An international treaty that lets a trademark owner seek protection in many member countries through one application filed via their home trademark office.
- Related: International Trademark (Madrid Protocol) →
- MGT-7 / MGT-7A
- The annual return a company files with the Registrar within 60 days of its AGM, covering shareholding, directors and meetings. MGT-7A is the simplified version for small companies and OPCs.
- Related: Annual ROC Filing for Companies →
- MoAMemorandum of Association
- The company's charter stating its name, registered office state, objects, liability and capital. Filed electronically as e-MoA (Form INC-33) at incorporation.
- Related: Private Limited Company Registration →
- Nice Classification
- The international system that sorts goods and services into 45 trademark classes (1–34 for goods, 35–45 for services). A trademark is filed in each class you trade in.
- Related: Trademark Registration →
- Pre-grant Opposition
- A challenge to a published patent application filed by any person before the patent is granted. Post-grant opposition is open to interested persons within one year of grant.
- Related: Patent Opposition (Pre-grant & Post-grant) →
- Priority Date
- The date from which an invention's novelty is judged, usually the filing date of the first application (often a provisional application). Later filings by others don't defeat an earlier priority date.
- Related: Provisional Patent Application →
- Provisional Specification
- A patent application that describes the invention without formal claims, filed to secure a priority date. The complete specification must follow within 12 months.
- Related: Provisional Patent Application →
- QRMPQuarterly Return Monthly Payment
- A GST scheme that lets taxpayers with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly.
- Related: GST Return Filing →
- ROCRegistrar of Companies
- The MCA office responsible for registering companies and LLPs in a state or region and receiving their annual filings.
- Related: Annual ROC Filing for Companies →
- RUN / RUN-LLPReserve Unique Name
- The MCA service for checking and reserving a proposed company or LLP name before incorporation.
- Show-cause Hearing
- A hearing before the Registrar of Trade Marks, held when the examiner isn't satisfied with the reply to an examination report. The applicant or their agent argues for acceptance.
- Related: Trademark Hearing Representation →
- SPICe+Form INC-32
- Simplified Proforma for Incorporating Company Electronically Plus: the integrated MCA web form that reserves the name, incorporates the company, and allots DIN, PAN and TAN.
- Related: Private Limited Company Registration →
- TANTax Deduction and Collection Account Number
- A 10-character number required by anyone who deducts or collects tax at source. It must be quoted in TDS payments and returns.
- Related: TDS Return Filing →
- TM-A
- The single application form used to file a trademark in one or more classes with the Trade Marks Registry.
- Related: Trademark Registration →
- TM-O
- The trademark form used both to file a notice of opposition and to file a counter-statement. The government fee is ₹2,700 per class.
- Related: Trademark Opposition Filing →
- TM-R
- The form for renewing a registered trademark for a further 10 years. The government fee is ₹9,000 per class.
- Related: Trademark Renewal →
- Trade Marks Journal
- The official weekly publication in which accepted trademark applications are advertised so that third parties can oppose them within four months.
- Related: Trademark Opposition Filing →
- Trademark Opposition
- A formal objection by a third party to a trademark advertised in the Trade Marks Journal, filed in Form TM-O within four months of the advertisement. The period cannot be extended.
- Related: Trademark Opposition Filing →
- Udyam Registration Number
- The number issued on MSME registration through the Udyam portal, in the format UDYAM-XX-00-0000000. It classifies the business as micro, small or medium.
- Related: MSME / Udyam Registration →
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