AGM: Annual General Meeting. The yearly meeting of a company's shareholders, where accounts are approved and auditors and directors are dealt with.
AOC-4: The ROC form used to file a company's financial statements each year.
ARN: Application Reference Number, given when you submit a GST application so you can track it.
Cap table: Capitalisation table. A record of who owns how many shares or options in a company.
CIN: Corporate Identification Number. The unique 21-character ID of a registered company.
DIN: Director Identification Number. The unique number allotted to a person who is, or wants to be, a director.
DPIIT: Department for Promotion of Industry and Internal Trade. It grants Startup India recognition.
DSC: Digital Signature Certificate. An electronic signature used to sign MCA, GST and other online filings.
EPF / PF: Employees' Provident Fund. A retirement savings scheme funded by employer and employee contributions.
ESI: Employees' State Insurance. A scheme giving eligible employees medical and cash benefits.
ESOP: Employee Stock Option Plan. A way to give employees the right to buy shares in the company.
GSTIN: Goods and Services Tax Identification Number. The 15-character number given to a GST-registered business.
GSTR-1 / GSTR-3B: GSTR-1 reports your sales. GSTR-3B is the summary return through which you pay GST.
HSN / SAC: Codes that classify goods (HSN) and services (SAC) for GST invoices and returns.
ITC: Input Tax Credit. Credit for GST paid on purchases, set against GST payable on sales.
LLP: Limited Liability Partnership. A partnership registered under the LLP Act, 2008, with limited liability for each partner.
MCA: Ministry of Corporate Affairs. The government body that administers company and LLP law and the registration portal.
MGT-7: The ROC form used to file a company's annual return. MGT-7A is the shorter form for small companies and OPCs.
MOA / AOA: Memorandum and Articles of Association. The founding documents of a company, setting its objects and internal rules.
MSME: Micro, Small and Medium Enterprises, classified by investment and turnover.
NOC: No Objection Certificate. A letter, for example from a landlord, confirming no objection to a use or registration.
OPC: One Person Company. A company with a single member as owner.
PAN: Permanent Account Number. The 10-character tax ID issued by the Income Tax Department.
QRMP: Quarterly Return, Monthly Payment. A GST option for small taxpayers to file returns quarterly and pay tax monthly.
ROC: Registrar of Companies. The authority with which companies and LLPs register and file annual documents.
SPICe+: The integrated online form for incorporating a company, which also covers PAN, TAN and other registrations.
TAN: Tax Deduction and Collection Account Number. Required by anyone who deducts or collects tax at source.
TDS: Tax Deducted at Source. Tax deducted on certain payments, such as salary and professional fees, and paid to the government.
UAN: Universal Account Number. A permanent number for an employee's Provident Fund account.
Udyam: The government's online registration for MSMEs, which gives a permanent Udyam number and certificate.

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