Private Limited Company Compliance Calendar (India)

Appoint first statutory auditor

Once, within 30 days of incorporation

The Board must appoint the first auditor within 30 days of incorporation; the auditor holds office till the first AGM.

Applies if: Every newly incorporated company (not LLPs).

Commencement of Business (INC-20A)

Once, within 180 days of incorporation

Declaration of commencement of business plus proof of paid-up subscription money, within 180 days of incorporation. The company cannot borrow or commence business until filed. Penalty: company Rs 50,000, officers Rs 1,000/day (max Rs 1,00,000).

Applies if: Companies incorporated with share capital.

File appointment of first auditor (ADT-1)

Once, within 45 days of incorporation

ADT-1 within 15 days of the board meeting that appoints the first auditor (about 45 days from incorporation). Mandatory even for the first auditor per the Companies (Audit and Auditors) Amendment Rules 2025. Source: indiafilings.com/adt-1-filing/2025-update

Applies if: Every newly incorporated company (not LLPs).

First Annual General Meeting

Once, within 270 days of incorporation

The first AGM must be held within 9 months of the end of the first financial year. OPCs are exempt from holding an AGM.

Applies if: Newly incorporated private companies (not OPCs), first year only.

First Board Meeting

Once, within 30 days of incorporation

First board meeting within 30 days of incorporation; record minutes. (An OPC with a single director records the decision instead of holding a meeting.)

Annual Return (MGT-7)

Annually by 28 Nov

Annual return within 60 days of the AGM (about 28 Nov). Penalty Rs 100/day, no cap.

Applies if: Private companies that are NOT small companies (paid-up capital over Rs 4 cr or turnover over Rs 40 cr).

If not: Small companies file MGT-7A instead of MGT-7.

CSR Report (CSR-2)

Annually by 30 Dec

CSR reporting form; from FY 2024-25 filed as an addendum to AOC-4 (earlier filed separately by about 30 Dec). Source: ebizfiling.com csr-2-filing

Applies if: Company meets a Section 135 CSR threshold in the preceding FY: net worth >= Rs 500 cr, OR turnover >= Rs 1,000 cr, OR net profit >= Rs 5 cr.

If not: If no Section 135 threshold is crossed, CSR provisions and CSR-2 do not apply; skip.

Director / Designated Partner KYC (DIR-3 KYC)

Annually by 30 Sep

Every individual holding a DIN/DPIN as on 31 March must complete KYC by 30 September. Late filing deactivates the DIN/DPIN and costs Rs 5,000 to reactivate. (Extension prone: extended to 15 Oct in FY2024-25.)

Financial Statements (AOC-4)

Annually by 29 Oct

File financial statements within 30 days of the AGM (about 29 Oct if AGM on 30 Sep). XBRL applies to large companies; CFS where there are subsidiaries. Penalty Rs 100/day, no cap. Source: blog.saginfotech.com/aoc-4-form-mca

MSME dues return, April to September (MSME-1)

Annually by 31 Oct

Half-yearly return of dues to micro and small enterprise suppliers outstanding beyond 45 days, for Apr to Sep, by 31 October. Penalty up to Rs 20,000 plus daily fine on officers.

Applies if: Payments to registered micro/small suppliers are outstanding for more than 45 days.

If not: If no such dues exceed 45 days, the return is not required.

MSME dues return, October to March (MSME-1)

Annually by 30 Apr

Half-yearly return of dues to micro and small enterprise suppliers outstanding beyond 45 days, for Oct to Mar, by 30 April. Penalty up to Rs 20,000 plus daily fine on officers.

Applies if: Payments to registered micro/small suppliers are outstanding for more than 45 days.

If not: If no such dues exceed 45 days, the return is not required.

Return of Deposits (DPT-3)

Annually by 30 Jun

Annual return of deposits and of money/loans not treated as deposits, as on 31 March, by 30 June. Almost every company with any outstanding loan or money received must file (including a nil/exempt return). Source: tallysolutions.com mca-due-dates

Applies if: Company has any outstanding loan or money received as on 31 March.

If not: A company with absolutely no outstanding loans or money may skip it; filing an exempt-deposit return is the safe practice.

Share capital reconciliation, April to September (PAS-6)

Annually by 29 Nov

Half-yearly reconciliation of issued capital with demat and physical holdings, for the half-year ending 30 Sep, within 60 days (about 29 Nov). Needs CA/CS certification. Source: indiafilings.com/learn/form-pas-6

Applies if: Company is required to dematerialise securities under Rule 9B (unlisted public companies and non-small private companies).

If not: Skip if the company is not required to be in demat (e.g. a small private company outside Rule 9B).

Share capital reconciliation, October to March (PAS-6)

Annually by 30 May

Half-yearly reconciliation of issued capital with demat and physical holdings, for the half-year ending 31 Mar, within 60 days (about 30 May). Needs CA/CS certification.

Applies if: Company is required to dematerialise securities under Rule 9B.

If not: Skip if the company is not required to be in demat.

Advance Tax instalment

Quarterly: 15 Jun, 15 Sep, 15 Dec, 15 Mar

Pay 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec and 100% by 15 Mar. Interest under 234B/234C for shortfall or deferment. Source: cleartax.in/s/interest 234c

Applies if: Estimated annual tax liability is Rs 10,000 or more.

If not: If the estimated tax liability is below Rs 10,000, no advance tax is due.

Income Tax Return, company (ITR-6)

Annually by 31 Oct

Companies are audited under the Companies Act, so the ITR is due 31 Oct (not 31 Jul). If transfer pricing (Form 3CEB) applies, the due date moves to 30 Nov. Belated return up to 31 Dec with a fee under 234F. Source: cleartax.in/s/due-date-tax-filing

Statement of Financial Transactions (Form 61A)

Annually by 31 May

SFT under 285BA by 31 May. Penalty under 271FA Rs 500/day, rising to Rs 1,000/day after notice. Source: cleartax.in/s/form-61a

Applies if: The entity undertook a reportable transaction under Rule 114E (e.g. receiving Rs 10 lakh or more for shares issued, share buyback of Rs 10 lakh or more).

If not: If there are no reportable transactions, no SFT is required.

Tax Audit Report (Form 3CA/3CB-3CD)

Annually by 30 Sep

Tax audit report by 30 Sep. Penalty under 271B: 0.5% of turnover or Rs 1,50,000, whichever is lower. Source: vakilsearch.com tax-audit-section-44ab

Applies if: Turnover over Rs 1 cr (Rs 10 cr if 95%+ digital) for business, or gross receipts over Rs 50 lakh for a profession. Companies are also audited under the Companies Act.

If not: An LLP below the 44AB limits and below the LLP Act audit limits has no tax audit; skip.

Transfer Pricing Report (Form 3CEB)

Annually by 31 Oct

Accountant's report under 92E by 31 Oct (ITR then due 30 Nov). Penalty under 271BA Rs 1,00,000. Source: tax2win.in/guide/form-3ceb

Applies if: There are international transactions, or specified domestic transactions above the threshold, with associated enterprises.

If not: No cross-border or specified domestic related-party transactions; skip.

Issue Form 16 to employees

Annually by 15 Jun

Annual salary TDS certificate to each employee by 15 June. Penalty under 272A(2)(g) Rs 100/day per certificate.

Issue Form 16A (non-salary TDS certificate)

Quarterly: 15 Aug, 15 Nov, 15 Feb, 15 Jun

Quarterly non-salary TDS certificate within 15 days of the return due date. Penalty under 272A(2)(g) Rs 100/day per certificate.

March TDS deposit

Annually by 30 Apr

Special rule: TDS deducted in March is deposited by 30 April (not 7 April).

Monthly TDS deposit

Monthly, by the 7th

TDS deducted in a month (Apr to Feb) must be deposited by the 7th of the next month. Interest under 201(1A): 1% a month for late deduction plus 1.5% a month for late deposit.

Quarterly TDS return on salary (24Q)

Quarterly: 31 Jul, 31 Oct, 31 Jan, 31 May

Quarterly statement of TDS on salaries. Late fee under 234E Rs 200/day (capped at the TDS), penalty under 271H up to Rs 1,00,000.

Quarterly TDS return, non-salary (26Q)

Quarterly: 31 Jul, 31 Oct, 31 Jan, 31 May

Quarterly statement of TDS on non-salary payments to residents (contractor 194C, professional 194J, rent 194I, interest 194A, etc.). Late fee under 234E Rs 200/day.

GST Annual Return (GSTR-9)

Annually by 31 Dec

Consolidated annual return by 31 Dec of the next FY. Late fee Rs 200/day capped at a percentage of turnover. Source: cleartax.in/s/gstr-9-annual-return

Applies if: Aggregate annual turnover exceeds Rs 2 cr (optional at or below Rs 2 cr).

If not: Turnover Rs 2 cr or below: filing is optional; skip.

GST Reconciliation Statement (GSTR-9C)

Annually by 31 Dec

Self-certified reconciliation between audited financials and GSTR-9, filed with GSTR-9 by 31 Dec.

Applies if: Aggregate annual turnover exceeds Rs 5 cr.

If not: Turnover Rs 5 cr or below; skip.

GSTR-1 outward supplies (monthly)

Monthly, by the 11th

Monthly statement of outward supplies by the 11th, filed before GSTR-3B. Late fee Rs 50/day (Rs 20 nil) with turnover-based caps. Source: cleartax.in/s/gstr-1

Applies if: You are GST-registered as a regular filer. QRMP taxpayers (turnover up to Rs 5 cr who opted in) file GSTR-1 quarterly by the 13th instead.

If not: Even with no outward supplies, a NIL GSTR-1 is mandatory for the period. Do not skip it. (Composition dealers do not file GSTR-1.)

GSTR-3B summary return and tax payment (monthly)

Monthly, by the 20th

Monthly summary return and tax payment by the 20th. Late fee Rs 50/day (Rs 20 nil); interest 18% a year on tax paid late. Source: cleartax.in/s/gstr-3b

Applies if: You are GST-registered as a regular filer. QRMP taxpayers file GSTR-3B quarterly (22nd or 24th by state) and pay monthly via PMT-06 by the 25th.

If not: Even with no sales or purchases, a NIL GSTR-3B is mandatory every period. Do not skip it. (Composition dealers file CMP-08 and GSTR-4 instead.)

Letter of Undertaking for exports (LUT, RFD-11)

Annually by 31 Mar

Exporters and SEZ suppliers file a fresh LUT each FY (ideally before the FY starts) to export without paying IGST. Source: indiafilings.com/learn/gst-calendar-2025

Applies if: You export goods or services, or supply to SEZ, and want to do so without paying IGST.

If not: Skip if you do not export, or you choose to export on payment of IGST and claim a refund.

Annual General Meeting (AGM)

Annually by 30 Sep

AGM within 6 months of FY end (by 30 Sep for an Apr to Mar FY) and within 15 months of the last AGM. OPCs are exempt. A 3-month ROC extension is possible on application (GNL-1).

Applies if: All private companies (not OPCs).

If not: OPCs do not hold an AGM; the resolution is recorded in the minutes book.

Board Meeting (minimum 4 per year)

Quarterly: 30 Jun, 30 Sep, 31 Dec, 31 Mar

At least 4 board meetings a year with no more than 120 days between two consecutive meetings (roughly one a quarter). Small companies, OPCs and startups need only 2 a year. Maintain minutes.

Applies if: Private companies that are not small companies, OPCs or startups.

If not: Small companies, OPCs and startups need only 2 board meetings a year.