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Does our 1 year old startup in Chennai need to pay 18000 INR for?

The amount that you are mentioning in your question is the fees of the auditors and consultants. When you have availed services from the auditors and consultants, you'll have to pay them their fees for the services they have provided. Further, you cannot decide to not have those services because it is mandated by law to get your books audited, file your roc returns and file your income tax returns. So, the payment has to be made but you can surely negotiate with the auditors and consultants for a lesser fee (although I might not like if my client asked me to reduce my fees). Note : Roc charges are paid to the government. All the other goes to your auditor /consultant.

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