Most developers dream about hitting 10k+ downloads. But here’s the shocker: many never see their first payment because they get stuck in India’s tax and compliance maze.

Last month, a young developer from Bangalore reached out to us. His app was live, his users were happy — but his Google Play payments had been on “pending” for 6+ weeks. Why? Compliance.

This blog is your step-by-step guide to the exact registrations, numbers, and documents you need to receive payments without delays.

No jargon. Just clear steps, timelines, and checklists.

🎯 Why Compliance Matters for Indian Developers

When you publish an app, you don’t just write code. You’re starting a business.
And businesses in India come with rules:

• Taxes → you need the right IDs, even before hitting ₹20 lakh turnover.
• Registrations → without the right structure, your payments can get blocked.
• Foreign payments → banks and RBI need documentation before releasing your USD.
• Deadlines → monthly, quarterly, yearly filings (missed deadlines = penalties).

👉 If you want to get paid on time, you must set up compliance correctly.

🧱 The 4 Pillars Every App Developer Needs

1. Business Structure (Start Simple)

• Sole Proprietorship → fastest, cheapest, uses your PAN. Perfect to test an idea.
• LLP / Pvt Ltd → better when you scale, add co-founders, or raise funds.

💡 Most developers start solo → then upgrade once profitable. Don’t overcomplicate in year one.

2. Tax Registrations You Can’t Avoid

Even if your app earns just ₹1 online, stores and banks need these:

• PAN → basic, you already have this.
• GSTIN → mandatory if you sell via Google Play / Apple in India (yes, even if you make < ₹20 lakh).
  • 18% GST on Indian sales
  • 0% GST on exports (if you file LUT)
  • Monthly returns required
• TRC (Tax Residency Certificate) → if you earn from abroad (ads, overseas sales).
  • Without TRC → platforms deduct up to 30% tax.
  • With TRC → tax drops to ~10%.
  • Apply using Form 10FA, receive Form 10FB.

3. D-U-N-S Number (Apply Early)

Required by:

• Google Play (business payment profiles)
• Apple Developer Program (company accounts)

⏳ Takes 30–45 days in India. Don’t wait till your app is live — apply early.

4. Banking & Foreign Payments

Every USD payment from app stores goes through FEMA rules. You’ll need:

• Business bank account (with an authorized dealer bank)
• FIRC/FIRA certificates → proof of foreign remittances
• Export docs → required for GST refunds

💡 Developers often lose refunds worth lakhs because they don’t collect FIRCs from day one.

⏱️ The Timeline That Actually Works

Here’s the fastest path:

1. Register business (Sole Prop / LLP / Pvt Ltd) + PAN/ITR
2. Apply for D-U-N-S Number (takes longest, so start here)
3. Get GSTIN + open business bank account
4. Set up Play Console / App Store and connect payments

📅 Your Compliance Calendar

• Monthly → File GST (GSTR-1 & GSTR-3B)
• Quarterly → TDS returns + advance tax
• Annually → Income tax returns, ROC (if LLP/company)

👉 Treat compliance like a recurring sprint — not optional.

🔑 5 Things Most Developers Miss

1. Register early, upgrade later — don’t start with a Pvt Ltd if you’re just testing.
2. Separate bank accounts — even as a Sole Prop, don’t mix personal and business.
3. Save every document — invoices, payments, FIRCs.
4. Add legal docs — Terms & Privacy Policy aren’t just formalities; app stores check them.
5. Think IP — if you’ve built something unique, consider protecting it.

🚀 Final Takeaway

The Indian app market is exploding, but most developers lose months because they ignore compliance until it’s too late.

The good news? Once you set it up, it runs like clockwork. The better news? Most of your competitors haven’t figured this out yet.

👉 Build your app. But also build your business. That’s how you win.

🔍 You're in the right place, if you're searching for

• app developer tax compliance India
• GST for Google Play India
• TRC certificate for developers
• DUNS number India app developers
• FEMA compliance for app payments
• Indian app monetization compliance