Business registration glossary

What the terms mean when you register a company or LLP in India, in plain English. For fees and timelines, see the service pages.

AOA (Articles of Association)

The document that sets the rules for how a company is managed internally: director powers, share transfers and meetings. It sits beneath the MOA and is filed at incorporation.

AOC-4

The form a company files with the Registrar of Companies each year to submit its financial statements.

CIN (Corporate Identity Number)

A 21-character alphanumeric number the Registrar of Companies allots to every company at incorporation. It identifies the company in all MCA records.

DIN (Director Identification Number)

An 8-digit number allotted by the Ministry of Corporate Affairs to anyone who is, or intends to become, a company director. It is issued once to a person and stays with them for life.

DSC (Digital Signature Certificate)

The electronic equivalent of a signature, issued by a certifying authority. Directors and professionals use it to sign e-forms filed on the MCA portal.

GSTIN

The 15-character GST Identification Number given to each business registered under GST. It appears on every tax invoice and return.

LLP (Limited Liability Partnership)

A business form under the LLP Act, 2008 that gives partners limited liability and a separate legal identity, with lighter compliance than a company. Learn more

LLP Form 8 and Form 11

The two annual LLP filings. Form 8 is the statement of account and solvency; Form 11 is the annual return.

MGT-7

The annual return a company files with the Registrar of Companies, listing its shareholders, directors and key details as at year end.

MOA (Memorandum of Association)

The charter of a company. It states the company name, registered office state, objects and share capital, and defines what the company may do.

OPC (One Person Company)

A company with a single member, recognised under the Companies Act, 2013. It offers limited liability to a solo founder and requires a nominee. Learn more

PAN

The Permanent Account Number, a 10-character alphanumeric identifier issued by the Income Tax Department. Companies, LLPs and individuals all need one.

Private Limited Company

A company with at least two directors and two shareholders and a cap of 200 members. Shares cannot be offered to the public, and shareholders' liability is limited to unpaid share capital. Learn more

ROC (Registrar of Companies)

The Ministry of Corporate Affairs office that registers companies and LLPs and receives their filings. Each state or region has its own ROC.

TAN

The Tax Deduction and Collection Account Number, a 10-character identifier a deductor must quote on TDS and TCS returns.

Trademark class

Trademarks are filed under the Nice Classification, which has 45 classes: 34 for goods and 11 for services. Each class filed carries its own government fee. Learn more

Udyam Registration

The government registration for micro, small and medium enterprises (MSMEs). It gives a business an Udyam number used to claim MSME benefits. Learn more