Startup Registrations, FSSAI & GEM Slabs
Starting and operating a business in India requires several basic licenses, registrations, and certifications depending on the industry.
| Registration category | Current verified position | Key requirement |
|---|---|---|
| FSSAI Registration | Mandatory food safety license for food business operators (FBOs). | Basic registration for turnover < 12L; State license for 12L-20Cr; Central license for >20Cr. |
| GEM Portal Registration | Government e-Marketplace registration to bid for government contracts. | Requires PAN, Aadhaar, bank details, and active company/proprietorship KYC. |
| ISO Certification | Standardization certificate verifying internal quality and processes (e.g. ISO 9001). | Increases brand value, tender eligibility, and process controls. |
| PAN & TAN Registration | Mandatory tax identification numbers for individuals/entities. | TAN is required for all entities responsible for deducting TDS. |
What a serious business consultant should verify
- Trade License: Issued by local municipal corporations to authorize commercial operations in a specific location.
- Barcode Registration: Required for retail products to track inventory and display pricing; issued by GS1 India.
- Proprietorship Setup: Easiest business form, requires only two business registrations (like GST and MSME Udyam) to open a current bank account.
- FSSAI compliance: Food safety license must be printed on all packaging labels with the FSSAI logo.
Documents for general business setup
- PAN Card and Aadhaar card of promoters.
- Office address proof (rent agreement or electricity bill with NOC).
- Bank account details (cancelled cheque).
- Business constitution certificates (if company/LLP).
Professional Tax Registration Services: year and source check
Last fact-checked: 18 June 2026.
Direct and indirect tax laws, corporate filings, and compliance rules are subject to change by CBIC, MCA, EPFO, and RBI notifications. Always verify circulars before executing a transaction.
Use official government portals (such as GST portal, MCA V3, e-filing portal, and TRACES) first. Articles and competitor calculators should be treated as guidance, not legal advice.
FAQs
What is the FSSAI license threshold for a central license?
FSSAI Central License is mandatory for food business operators with an annual turnover exceeding Rs. 20 Crore, or for importers, exporters, and large-scale manufacturers.
When is a TAN registration mandatory?
A TAN (Tax Deduction and Collection Account Number) is mandatory under Section 203A for all individuals and business entities who are responsible for deducting or collecting tax at source (TDS/TCS).
What is the difference between an ISO 9001 and ISO 27001 certificate?
ISO 9001 certifies the Quality Management System (QMS) of a business, while ISO 27001 certifies the Information Security Management System (ISMS) to protect digital data.
Frequently Asked Questions
1. How should salary components, allowances, and EPF be structured for employees working in Professional Tax Registration?
Salary structures for Professional Tax Registration should optimize Basic, HRA, and allowances to reduce tax liability. Employee EPF contributions are mandatory at 12% of basic pay if the company has 20 or more employees.
2. What are the tax deductions and rules for retirement benefits in the context of Professional Tax Registration?
Employees in Professional Tax Registration can claim HRA exemption under the Old Regime, while standard deduction (₹75,000 under the New Regime) and tax-free gratuity up to ₹20 lakh apply under rules.
3. Is HRA exemption available under the New Tax Regime?
No. Under the default New Tax Regime, all major deductions and exemptions—including HRA, LTA, and Section 80C deductions—are abolished. Salaried employees can only claim the standard deduction (₹75,000) and NPS employer contribution u/s 80CCD(2).
4. What is the standard deduction for salaried employees for FY 2025-26?
For FY 2025-26, the standard deduction is ₹75,000 under the default New Tax Regime, and ₹50,000 under the Old Tax Regime. This deduction is automatically subtracted from your gross salary income in your ITR.
5. How does EPF contribution affect my salary slip and taxes?
The employee contributes 12% of basic salary + DA to the EPF, which is deductible under Section 80C (Old Regime only). The employer matches this 12% contribution. Under Section 80CCD(2), the employer's share is exempt up to ₹7.5 lakh aggregate.
6. At what point does EPF interest become taxable?
If an employee's contribution to the EPF exceeds ₹2.5 lakh in a financial year (or ₹5 lakh if there is no employer contribution), the interest earned on the excess contribution is taxable as 'Income from Other Sources'.
7. What is Professional Tax (PT) and how is it deducted?
Professional Tax is a state-level tax levied on salaried employees, capped at a maximum of ₹2,50,0 per annum. It is deducted from your gross salary monthly and is fully deductible under Section 16(iii) under the Old Tax Regime.
8. What is a perquisite under Section 17(2)?
Perquisites are non-cash benefits provided by an employer to an employee, such as rent-free accommodation, corporate cars, club memberships, or concessional loans. The valuation of perquisites is added to your taxable salary, and the employer deducts TDS on it.
9. How is gratuity calculated and is it tax-free?
Gratuity is paid after 5 years of continuous service. It is calculated as `(15 * Last Drawn Basic Salary * Years of Service) / 26` for employees covered under the Payment of Gratuity Act. It is tax-free up to a lifetime limit of ₹20 lakh.
10. What is Form 12BB and why is it important?
Form 12BB is a mandatory declaration form submitted by employees to their HR at the end of the financial year. It details all tax-saving investments (80C, 80D, home loan interest, rent receipts) along with physical proofs, allowing the HR to calculate and deduct the correct TDS.
11. What happens if I change jobs mid-year and do not submit Form 12B?
If you change jobs and do not declare your previous salary details to your new employer in Form 12B, both employers will apply basic exemptions and standard deductions. This leads to double-benefit claims and results in a large tax liability plus interest when you file your ITR.
12. How is Leave Travel Allowance (LTA) exempt from tax?
LTA covers travel tickets for yourself and your family within India. It can be claimed tax-free twice in a block of 4 calendar years under Section 10(5) (Old Regime only). The exemption is restricted to the actual travel cost, not hotel or food expenses.
13. What is the difference between Form 16 Part A and Part B?
Part A is generated from the income tax portal and contains quarterly TDS summaries deposited under your PAN. Part B is issued by your employer and contains a detailed calculation of your gross salary, exempted allowances, deductions under Chapter VI-A, and net tax payable.
14. Why is my monthly TDS in salary slip different from month to month?
TDS is calculated by projecting your annual taxable income and dividing the estimated tax by the remaining months in the year. If you declare investments late or receive a variable bonus, your projected income changes, causing the monthly TDS to be adjusted.
15. Can I claim deductions if my employer has already deducted TDS based on full salary?
Yes. If you missed submitting investment proofs to your HR on time, you can still claim deductions like Section 80C, 80D, and HRA directly when filing your ITR, and claim a refund for the excess TDS deducted by your employer.