The mandatory baseline for a private limited company is statutory audit and ROC annual filings — AOC-4 (financial statements) within 30 days of the AGM under s.137 of the Companies Act 2013 and MGT-7 (annual return) within 60 days under s.92 — plus the income-tax return and bookkeeping. The calculator models those as the mandatory column, then adds GST, TDS, payroll, and FEMA support as conditional items.

A Pvt Ltd has mandatory statutory audit at all revenue levels under ss.139 and 137 of the Companies Act 2013 (with the AOC-4/MGT-7 double filing), while an LLP files only Form 8 and Form 11 and needs an audit only once turnover exceeds ₹40 lakh or capital contribution exceeds ₹25 lakh per Rule 24 of the LLP Rules 2009. The calculator reflects that structural difference in the annual columns.

Common event filings carry professional fees the calculator lists separately — director changes (Form DIR-12), capital increases (Form SH-7), address changes (Form INC-22), auditor changes (Form ADT-1), and private placements (Form PAS-3). Each is an MCA filing under the Companies Act 2013 with its own fee; the ranges shown are professional-fee estimates, not statutory charges.

GST filing applies once registered — the calculator budgets roughly ₹2,000 per return across the 12 monthly GSTR-3B/GSTR-1 filings (or quarterly under QRMP) — and TDS return support applies once you deduct TDS on salaries or vendor payments, with quarterly Form 24Q/26Q returns under the Income-tax Act 1961. Below those triggers, both columns stay at zero.

An Indian company with a foreign shareholder must file Form FC-GPR within 30 days of allotment under the FEMA (Non-debt Instruments) Rules 2019, plus the annual FLA return by 15 July — the calculator adds an annual FEMA-compliance support fee when you flag a foreign shareholder, since the FC-GPR and FLA filings carry CA/CS certification costs.