Category Archives: Company Law Compliance

Company Law

Restaurant & Food Business Registration: FSSAI, GST, Shop Act & Licensing | Virtual Auditor

Restaurant & Food Business Registration: FSSAI, GST, Shop Act & Licensing in India Featured Answer: Starting a restaurant or food business in India requires a comprehensive stack of registrations and licences. The essential requirements include FSSAI licence (mandatory for all food businesses), GST registration, Shop & Establishment Act registration, fire safety NOC from the local […]

FEMA for IT/Software Export Companies: SOFTEX, FIRC & Repatriation | Virtual Auditor

FEMA for IT/Software Export Companies: SOFTEX, FIRC & Repatriation Compliance Featured Answer: FEMA compliance for IT and software export companies in India involves a structured framework of reporting, documentation, and repatriation obligations. The key requirements include SOFTEX form filing through STPI/SEZ authorities for declaring software export value, obtaining Foreign Inward Remittance Certificates (FIRC) or electronic […]

Hospital & Healthcare Company Valuation in India | Virtual Auditor

Hospital & Healthcare Company Valuation in India: Methods, Multiples & Regulatory Quick Answer: Healthcare hospital valuation in India relies on a combination of EV/EBITDA multiples (typically 12x–22x for established chains), revenue-per-bed analysis, and DCF projections adjusted for occupancy rates, case-mix complexity, and regulatory compliance. Under Section 247 of the Companies Act, 2013, valuations for statutory […]

Manufacturing Company Valuation: Plant, Machinery & Going Concern | Virtual Auditor

Manufacturing Company Valuation: Plant, Machinery & Going Concern Quick Answer: Manufacturing company valuation in India requires a blend of asset-based approaches (replacement cost, depreciated replacement cost), income approaches (DCF with capex-heavy modelling), and market approaches (EV/EBITDA multiples typically ranging 6x–14x depending on sub-sector). Under IBBI Regulations and Section 247 of the Companies Act, 2013, statutory […]

Fintech & NBFC Valuation in India: AUM, NIM & Regulatory Capital | Virtual Auditor

Fintech & NBFC Valuation in India: AUM, NIM & Regulatory Capital Quick Answer: Fintech and NBFC valuation in India requires specialised financial-services methodology that centres on book value multiples (typically 1x–5x P/BV for NBFCs), net interest margin (NIM) analysis, NPA provisioning adequacy, and RBI regulatory capital compliance. Unlike standard corporate valuations, financial institutions cannot be […]

EdTech Company Valuation: Revenue Quality, Cohort Retention & Unit Economics | Virtual Auditor

EdTech Company Valuation: Revenue Quality, Cohort Retention & Unit Economics Quick Answer: EdTech valuation in India hinges on revenue quality (paid users vs. free users, refund-adjusted revenue, deferred revenue recognition), cohort retention (course completion rates, renewal rates, LTV/CAC ratio), and unit economics (contribution margin per learner, payback period). Unlike traditional SaaS, edtech companies face unique […]

D2C & E-Commerce Valuation: GMV, Contribution Margin & Brand Premium | Virtual Auditor

D2C & E-Commerce Valuation: GMV, Contribution Margin & Brand Premium in India Featured Answer: D2C ecommerce valuation in India requires a nuanced approach that goes beyond simple GMV multiples. A robust valuation framework examines net revenue (after returns & discounts), contribution margin per order, customer acquisition cost (CAC) by channel, repeat purchase rates, and brand […]

GST for Restaurants & Hotels: Rate Structure, ITC & Compliance | Virtual Auditor

GST for Restaurants & Hotels: Rate Structure, ITC & Compliance in India Featured Answer: GST for restaurants and hotels in India operates under a dual-rate framework. Standalone restaurants and those in hotels with room tariffs up to ₹7,500 per night pay GST at 5% without Input Tax Credit (ITC), while restaurants in hotels with tariffs […]

GST for IT & Software Companies: Export, SEZ & STPI Benefits | Virtual Auditor

GST for IT & Software Companies: Export, SEZ & STPI Benefits in India Featured Answer: IT and software companies in India benefit from a highly favourable GST framework for exports. Software exports qualify as zero-rated supply under IGST Section 16, meaning no GST is charged on output while full Input Tax Credit (ITC) is available […]

GST Amendments 2026: Latest Notifications, Rate Changes & Compliance Updates | Virtual Auditor

GST Amendments 2026: Latest Notifications, Rate Changes & Compliance Updates Last Updated: 20 March 2026  |  Applicable Law: Central Goods & Services Tax Act, 2017  |  Tracker Period: January–December 2026 The Goods and Services Tax regime in India continues to evolve through GST Council recommendations, Central and State Government notifications, and CBIC circulars. At Virtual […]