Last updated: 3 Nov 2026

Virtual Auditor

Shop Act Registration

Last updated: 3 Nov 2026

Mumbai — the local picture for shop act registration

Mumbai is India's financial capital — RBI, SEBI, BSE and NSE, the fund houses and private-equity firms of BKC and Nariman Point, media in Andheri and Lower Parel, pharma and engineering in the suburbs — and the busiest jurisdiction for company law and insolvency. Virtual Auditor's Mumbai office is in Goregaon West. ROC Mumbai, the Bombay High Court, NCLT Mumbai and ITAT Mumbai are all in the city. For shop act registration this means incorporation and annual filings go to ROC Mumbai (Mumbai region) / ROC Pune (Pune region), the Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 applies from the first employee, and professional tax is applicable.

Shop and Establishment Registration in Maharashtra under the Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017. Mandatory registration within 60 days. Virtual Auditor's Mumbai office handles the registration. Quick Answer: Shop Act Registration — Mumbai — Shop Act Registration — Mumbai online by CA firm. Expert filing and compliance support. Virtual Auditor.

What is Shop Act Registration — Mumbai?

Maharashtra Shops & Establishments — Requirements

ParameterShopsCommercial Establishments
Working hoursMax 9 hours/dayMax 10 hours/day
Weekly holiday1 day mandatory1 day mandatory
Registration within30 days of opening30 days of opening
RenewalEvery yearEvery year

Maharashtra Shops and Establishments Act 2017

The Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 replaced the old 1948 Act with modernised provisions for working conditions in all commercial establishments.

Key Provisions Under 2017 Act

ProvisionOld Act (1948)New Act (2017)
RegistrationAnnual renewal requiredOne-time registration (lifetime)
Working Hours9 hours/day, 48 hours/week9 hours/day, 48 hours/week
Women Night ShiftsProhibitedAllowed (with safety provisions)
Self-CertificationNot availableAvailable for

Who needs it: All shops, commercial establishments, IT/ITES companies, residential hotels, restaurants, theatres, and places of public entertainment in Maharashtra.

Key benefit of 2017 Act: Establishments with fewer than 10 workers can self-certify compliance — no inspector visit required. This significantly reduces compliance burden for small businesses and startups.

Need Help With This?

30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

Step-by-Step Process

    Step 1

    Apply on Maharashtra BRAP portal

      Step 2

      Submit establishment details

        Step 3

        Upload documents (rent agreement, PAN, photo)

          Step 4

          Pay government fees

            Step 5

            Receive registration certificate

              Step 6

              Renew annually before expiry

              Virtual Auditor vs Self-Filing vs Online Aggregators

              What You Will Receive

              Upon completion, you will receive: Shops and Establishments Registration Certificate under Maharashtra Shops and Establishments Act, registration number for premises display, Gumasta Licence (Mumbai-specific), compliance advisory on working hours, weekly holidays, overtime provisions specific to Maharashtra, and annual renewal process documentation. Maharashtra requires renewal every 1/3/5 years depending on establishment category.

              When This Service Is Not Required

              Shops and Establishments (Gumasta) registration may not be required when: (a) the establishment is a factory registered under the Factories Act, (b) the business operates with no employees from a residential address, (c) the establishment is exempt under the Maharashtra Shops and Establishments Act, or (d) the business has no physical premises in Mumbai or Maharashtra. Registration is mandatory within 30 days of commencing business — late registration attracts penalties.

              Updated for FY 2025-26

              Penalties for Non-Compliance

              Non-registration or delayed compliance can result in: (a) personal liability of promoters for all business debts without limited liability protection, (b) penalty of Rs 50,000-1,00,000 for carrying on business without registration where mandatory, (c) inability to enforce contracts or open business bank accounts, (d) additional fee of Rs 100/day for delayed filing of annual returns with MCA, and (e) striking off the company name for non-filing of annual returns for 2 consecutive years under Section 248.

              Proactive compliance is always cheaper than penalty. Contact Virtual Auditor for a compliance health check to identify and address any gaps before they become liabilities.

              Indicative Fee Structure

              Our fees for shop act registration are transparent and competitive. We offer fixed-fee engagement models wherever possible, so you know the cost upfront. Pricing depends on the complexity of the engagement, entity type, and regulatory requirements involved. Contact us for a customised quote — initial consultation is free with no obligation.

              Why Choose a CA Firm Over Self-Filing or Aggregators?

              Frequently Asked Questions

              Timeline for registration?
              Within 60 days of commencing business. Online registration available through the Maharashtra government portal.
              What changed with 2017 Act?
              One-time registration replaces annual renewal. Women can work night shifts. Self-certification for under 10 workers. Online via BRAP portal.
              Who needs registration?
              All shops, commercial establishments, IT/ITES, hotels, restaurants, theatres, and entertainment venues in Maharashtra.
              How to register online?
              Apply through AAPLESARKAR or BRAP portal. Upload PAN, Aadhaar, rent agreement. Self-certification for small establishments.
              What is the fee?
              Based on employees. Small (1-5): Rs 100-300. Larger: up to Rs 5,000. One-time payment under 2017 Act (no annual renewal).
              What are overtime rules?
              Maximum 9 hours/day, 48 hours/week. Overtime double ordinary rate. Records must be maintained.
              Which Registrar of Companies handles filings for a company in Mumbai?
              ROC Mumbai (Mumbai region) / ROC Pune (Pune region) has jurisdiction over companies with a registered office in Maharashtra. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
              Which Shops and Establishments Act applies to a new business in Mumbai?
              The Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 applies in Maharashtra, and professional tax is applicable. Virtual Auditor completes these registrations alongside incorporation.
              Do you have an office in Mumbai?
              Yes. Mumbai office: Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai. Meetings are by appointment on +91 9962260333.
              Which registration do I need for this activity and location?
              It depends on what you do and where you operate. Common registrations: GST, when turnover crosses the threshold or the law requires registration regardless of turnover; a Shops and Establishments registration from the state for each office or shop; Udyam registration for MSME benefits; an Import Export Code from the DGFT before importing or exporting goods or services for business; an FSSAI registration or licence for a food business; ESI and EPF registration once you employ the number of people the law specifies; professional tax in states that levy it; and a trade licence from the local municipal body for many trades. Tell us your activity, states and premises, and we list the registrations that apply, the documents for each, and any renewals.
              Which city offices does Virtual Auditor have?
              Chennai (HQ): G-131 Spencer Plaza, Anna Salai. Phone: +91 99622 60333. Bangalore: 7th Floor, Mahalakshmi Chambers, 29, MG Road. Phone: +91 95139 39333. Mumbai: Workafella, Goregaon West. Phone: +91 77000 89597.
              Do you provide services pan-India?
              Yes. All services delivered pan-India. Physical offices in Chennai, Bangalore, and Mumbai for in-person consultations. Valuations, tax filings, and advisory work are digital-first.

              Watch: How Virtual Auditor Works

              Subscribe to our YouTube channel for expert guides on shop act registration, compliance tips, and more.

              Ready to Get Started?

              Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

              Step 2

              Submit establishment details

              3

              Step 3

              Upload documents (rent agreement, PAN, photo)

              4

              Step 4

              Pay government fees

              5

              Step 5

              Receive registration certificate

              6

              Step 6

              Renew annually before expiry

              Virtual Auditor across India

              Mumbai: compliance facts for shop act registration

              Mumbai is India's financial capital — RBI, SEBI, BSE and NSE, the fund houses and private-equity firms of BKC and Nariman Point, media in Andheri and Lower Parel, pharma and engineering in the suburbs — and the busiest jurisdiction for company law and insolvency. Virtual Auditor's Mumbai office is in Goregaon West. ROC Mumbai, the Bombay High Court, NCLT Mumbai and ITAT Mumbai are all in the city. For shop act registration this means incorporation and annual filings go to ROC Mumbai (Mumbai region) / ROC Pune (Pune region), the Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 applies from the first employee, and professional tax is applicable.

              Which authorities handle shop act registration for a business in Mumbai?

              Registrar of CompaniesROC Mumbai (Mumbai region) / ROC Pune (Pune region)
              Shops and Establishments ActMaharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017
              Professional taxApplicable in Maharashtra
              State startup policyMaharashtra State Innovation and Startup Policy, 2018
              Startup nodal agencyMaharashtra State Innovation Society (MSInS)
              Stamp ActMaharashtra Stamp Act, 1958
              Virtual Auditor officeMumbai office — Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai

              Mumbai companies file with ROC Mumbai (Mumbai region) / ROC Pune (Pune region); writ remedies lie before the Bombay High Court; company-law and insolvency matters go to the NCLT Mumbai.

              Checked 2026-10-14 against MCA · NCLT · CBIC · ITAT.