The short answer
- Appoint a company secretary within six months and keep statutory registers from day one.
- Register for GST once taxable supplies pass S$1 million, or earlier voluntarily.
- Diarise ECI, AGM, annual return and the corporate tax return from your chosen year end.
- If the parent is Indian, the ODI, APR and FLA dates join the same calendar.
Month one
| When | Singapore | India side |
|---|---|---|
| Month one | Board resolutions, registers, Corppass, bank account and GIRO | Form ODI before the first remittance |
| By month six | Company secretary appointed; accounting system; auditor if not exempt; GST assessed | |
| Within 3 months of year end | ECI, unless waived | |
| Within 6 months of year end | AGM, or dispensed with | |
| Within 7 months of year end | Annual return with financial statements | |
| Fixed dates | Corporate tax return by 30 November of the following year | FLA return by 15 July; APR by 31 December |
- First board resolutions: bank, signatories, financial year end, authority matrix
- Share certificates and register of members
- Registers of directors, secretaries, auditors, registrable controllers and nominee directors
- Corppass with two administrators
- Bank account, GIRO with IRAS and CPF once open
- Role-based email IDs and an OTP phone
By month six
- Company secretary appointed (resident in Singapore, not the sole director)
- Accounting system, bank feeds, receipt capture, payroll if hiring
- Intercompany agreements signed, if part of a group
- Auditor appointed, if the company is not exempt
- GST registration assessed, and InvoiceNow if registering
Around the first year end
- Monthly close discipline in place
- ECI within three months (unless waived)
- AGM within six months, or dispensed with
- Annual return within seven months, with financial statements in the right format
- Corporate tax return by 30 November of the following year
India side, for Indian parents
- Form ODI before the first remittance
- Share certificate evidence to the bank
- FLA return by 15 July
- APR by 31 December
- Master file Part A, if the group is international
Who owns each item
| Item | Usually owned by |
|---|---|
| Registers, minutes, ACRA filings, nominee and controller registers | Company secretary |
| Bookkeeping, monthly close, management accounts | Accountant or finance lead |
| ECI, tax return, GST returns, withholding tax | Tax adviser, with the accountant |
| Bank, GIRO, cards, access register | Finance lead, approved by a director |
| Work passes, payroll, CPF | HR or payroll provider |
| ODI, APR, FLA (Indian parent) | The parent's Indian CA |
The common failure is not a missing owner. It is two owners who each think the other is doing it. Write the owner next to every date in the calendar.
Since June 2025: registers filed with ACRA
Companies incorporated from 16 June 2025 file their registers of nominee directors and nominee shareholders with ACRA on incorporation, and keep the register of registrable controllers from day one. Controllers must be asked to confirm their details every year, using ACRA's prescribed notice. Put that annual check in the calendar now.
Questions people ask
What must a new company do in its first month?
Pass first board resolutions, issue shares and set up registers, set up Corppass with two administrators, open the bank account and arrange GIRO, and create role-based email IDs.
When must a new company register for GST?
When taxable supplies exceed S$1 million in a calendar year, or are expected to in the next 12 months. Voluntary registration is possible earlier.
Talk it through with an adviser
Tell us your structure and deadlines. We reply with what applies to you and a fixed-fee proposal.
Sources
- ACRA: Submitting your application to set up a local company
- IRAS: Estimated Chargeable Income filing
- RBI: Master Direction, Overseas Investment (updated 1 April 2026)
General information only, last reviewed 11 November 2026. It is not advice for your situation. Laws and practice change, and the official sources linked above prevail. Speak to a qualified adviser before you act. Northwise does not file with Indian authorities; India-side work is done by independent licensed firms.
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