India GCC Compliance
Zero Penalty. Zero Gap.

Late filing of AOC-4 (financial statements) and MGT-7 (annual return) attract additional fees of INR 100 per day of delay per e-form, with no maximum cap. For a company that misses both filings by 100 days, that is INR 20,000 in penalties. Directors of companies with persistent non-filing can be disqualified under Section 164(2) and their DIN deactivated for 5 years. We track AGM dates and file both forms proactively, well ahead of the deadline.

GSTR-3B is due by the 20th of each month for monthly filers. Missing GSTR-3B creates late fees of INR 50 per day (INR 25 CGST + INR 25 SGST) for returns with tax liability, or INR 20 per day for nil returns. Interest accrues at 18% per annum on outstanding tax from the due date. Non-filing can block ITC claims and trigger GST registration suspension after repeated defaults.

Karnataka and Maharashtra have the most active labour department inspection regimes for IT GCCs. Karnataka's Shops Act requires registration within 30 days of commencement via the online portal, and the department conducts periodic inspections checking overtime records, leave registers, and working hour compliance. Maharashtra's 2017 amendment mandates specific safety and transport provisions if women employees work after 8:30 PM. Delhi, Haryana, and UP are relatively lighter-touch for IT/ITES establishments.

The Sexual Harassment of Women at Workplace Act 2013 requires an ICC for any organization with 10 or more employees. Organizations with fewer than 10 employees must direct complaints to the Local Complaints Committee (LCC) constituted by the District Officer. Since most GCCs scale past 10 employees quickly, we recommend constituting the ICC from the earliest stage. The ICC must include at least one external member from an NGO or with legal background - we facilitate this connection.

Beyond monthly ECR challans (due 15th), EPFO requires annual PF returns (Form 3A - member-wise contribution statement, Form 6A - employer's consolidated return, now largely automated via the Unified Portal). Employers with foreign nationals on home-country social security agreements must file a separate International Workers ECR. All employers must maintain a statutory employee register in the format prescribed under the Employees Provident Fund Scheme 1952.

Yes. GCCs providing software or IT-enabled services to their foreign parent are making zero-rated exports under Section 16 of the IGST Act. To export without paying IGST, the GCC must file a Letter of Undertaking (LUT) on the GST portal at the start of each financial year. Monthly GSTR-1 (by 11th) and GSTR-3B (by 20th) must still be filed showing zero-rated supplies. Accumulated ITC on inputs (rent, software subscriptions, office expenses) is refundable via Form RFD-01.