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Statutory audit in Gurgaon follows the same Companies Act, 2013 and LLP Act, 2008 rules that apply across India, with one major local change for 2026: Gurgaon-registered companies and LLPs now file with the newly created ROC Haryana, headquartered in Chandigarh, instead of the earlier combined ROC Delhi & Haryana office. This guide covers what that jurisdiction change means in practice, who in Gurgaon needs a statutory audit, the local audit process, and how to choose a Chartered Accountant familiar with Gurgaon’s business landscape.
Gurgaon (Gurugram) hosts one of India’s densest concentrations of private limited companies and LLPs IT/ITES firms around Cyber City and Golf Course Road, manufacturing and export units in Udyog Vihar and IMT Manesar, and a fast-growing base of NBFCs, consulting firms, and startups along Sohna Road and Golf Course Extension. Nearly all of these fall under mandatory statutory audit the moment they incorporate as a private limited company, and many LLPs cross the audit threshold faster than founders expect once client billing scales up.
This is the single most important compliance update for Gurgaon businesses this year. Effective 16 February 2026, the Ministry of Corporate Affairs split the earlier combined ROC Delhi & Haryana office into three separate registrars: ROC (NCT of Delhi-I), ROC (NCT of Delhi-II), and a standalone ROC Haryana, now headquartered in Chandigarh. Every company and LLP registered in Haryana including all of Gurgaon, Manesar, and Faridabad has been automatically migrated to ROC Haryana; no separate filing was required for the migration itself.
What this means practically for Gurgaon companies preparing for statutory audit and annual filing: your Form AOC-4 (audited financials) and MGT-7 (annual return) now route to ROC Haryana rather than ROC Delhi, your Corporate Identification Number (CIN) and master data reflect the new registrar, and any future change of registered office that crosses a district boundary within Haryana, or between Haryana and Delhi, is now treated as an inter-ROC transfer requiring Regional Director approval a materially different process from before. If your CA firm’s filing checklist still references “ROC Delhi” for a Gurgaon entity, it’s out of date.
Applicability rules for Gurgaon-registered entities are the same national rules that apply everywhere in India only the filing registrar has changed locally.
| Feature | Statutory Audit | Tax Audit |
|---|---|---|
| Law | Companies Act | Income Tax Act |
| Applicability | All companies | Based on turnover |
| Purpose | Financial accuracy | Tax compliance |
A recurring question from Gurgaon business owners is whether a “GST audit” is a separate requirement alongside the statutory audit. GST reconciliation (previously certified through GSTR-9C) is largely self-certified by taxpayers today rather than requiring a distinct external GST auditor in most cases. That said, your statutory auditor will still verify GST output, input tax credit, and reconciliation figures as part of the regular financial statement audit so keeping GSTR-1, GSTR-3B, and GSTR-9 filings reconciled with your books throughout the year materially speeds up the statutory audit itself.
The process mirrors the national five-step sequence auditor appointment, planning, verification, report preparation, and filing with two Gurgaon-specific practicalities worth flagging. First, auditor appointment (Form ADT-1) and annual filings (Form AOC-4, MGT-7) now go to ROC Haryana, so confirm your CA firm or company secretary has updated their filing workflow. Second, Gurgaon’s dense concentration of IT/ITES and export-oriented units means many companies have foreign remittance, SEZ, or STPI-related transactions that add scope to the audit flag these to your auditor at the planning stage rather than mid-audit.
Beyond the standard balance sheet, profit & loss statement, bank statements, and invoices, Gurgaon companies commonly need to have ready: GST returns (GSTR-1, GSTR-3B, GSTR-9) reconciled against books, TDS returns and challans, foreign inward remittance certificates (for IT/ITES exporters), fixed asset registers for leased office space in Cyber City or DLF Phase complexes, and prior-year ROC filings for continuity checks under the new ROC Haryana records.
Prioritise a practising Chartered Accountant or CA firm registered with ICAI that already works with Gurgaon-based entities in your sector IT/ITES, manufacturing, NBFC, or trading each carry different audit nuances. Confirm the firm is current on the ROC Haryana filing transition, asks about foreign remittance or SEZ exposure upfront, and offers year-round bookkeeping support rather than a once-a-year audit engagement. For a curated shortlist, see our guide to the top CA firms in Gurgaon.
AVC India is a Gurgaon-based Chartered Accountant firm handling statutory audit, tax audit, ROC Haryana filings, and year-round compliance for private limited companies, LLPs, and proprietorships across Gurgaon, Gurugram, and the wider NCR. Our audit engagements include auditor appointment support, GST and TDS reconciliation ahead of the audit, and end-to-end filing with ROC Haryana under the new jurisdiction structure.
Since 16 February 2026, Gurgaon and all other Haryana-registered companies and LLPs fall under the newly created ROC Haryana, headquartered in Chandigarh. Previously, Gurgaon companies were filed under the combined ROC Delhi & Haryana office in New Delhi.
Yes. Every private limited company registered in Gurgaon, regardless of turnover or profitability, must undergo a statutory audit each financial year under the Companies Act, 2013, and file the audited financials with ROC Haryana.
An LLP registered in Gurgaon needs a statutory audit only if its annual turnover exceeds ₹40 lakh or its capital contribution exceeds ₹25 lakh. Below both thresholds, audit under the LLP Act is optional.
Penalties and legal consequences apply.
Statutory audit fees in Gurgaon are negotiated based on turnover, transaction volume, and audit complexity rather than fixed by law. Small companies and LLPs in Gurgaon typically see a lower fee range, while larger IT/ITES or manufacturing units with multi-location operations pay more.
Statutory audit in Gurgaon runs on the same national rules as everywhere else in India, but 2026 brought a real local shift: Gurgaon companies now file through ROC Haryana in Chandigarh, not ROC Delhi. Getting this detail right along with keeping GST and TDS reconciliation current through the year is what separates a smooth audit cycle from a rushed one in October.
AVC India helps Gurgaon and NCR businesses stay compliant with ROC Haryana filings, Companies Act requirements, and income tax audit provisions year-round. Book your statutory audit consultation today.