Guides
What is the three-month initial return?
Within three months of incorporation a company must file some basic information with the Office of the Company Registrar. Many new companies forget it, and it is where their first fine usually comes from.
What you file
- Initial board minute
- Auditor appointment information
- Section 184 registered address information
- Section 92 disclosure by directors
- Application to the Registrar
How it differs from the annual update
The initial return happens once, within three months of incorporation. The annual update repeats after every fiscal year. The documents differ too — the initial return does not need an audit report.
Watch out for
- Appoint your auditor first; this return depends on it
- If the registered address differs from where you actually work, state that clearly
- This is also a good window to finish PAN registration and municipal business registration
Please note
Government procedures, fees and deadlines change. This guide was updated on the date shown above. Confirm the current position with the relevant office or your auditor before acting on it. This is not legal advice.