Filing guides
Every Indian compliance filing, explained.
One clear guide for each statutory deadline a Private Limited Company, LLP or One Person Company faces in India. Each guide covers the form, who must file it, the exact due date, the penalty for filing late, and how to file, all drawn from the live Smriti compliance calendar. Pick a filing below, or let Smriti track every one of them for you.
MCA / ROC
ADT-1File appointment of first auditor (ADT-1)Once, within 45 days of incorporationPvt Ltd, OPCAOC-4Financial Statements, OPC (AOC-4)27 September every yearOPCAOC-4 / AOC-4 XBRL / AOC-4 CFSFinancial Statements (AOC-4)29 October every yearPvt LtdBoard resolution (Sec 139(6))Appoint first statutory auditorOnce, within 30 days of incorporationPvt Ltd, OPCCSR-2CSR Report (CSR-2)30 December every yearPvt LtdDIR-3 KYC / DIR-3 KYC WebDirector / Designated Partner KYC (DIR-3 KYC)30 September every yearPvt Ltd, OPC, LLPDPT-3Return of Deposits (DPT-3)30 June every yearPvt Ltd, OPCINC-20ACommencement of Business (INC-20A)Once, within 180 days of incorporationPvt Ltd, OPCLLP Form 11LLP Annual Return (Form 11)30 May every yearLLPLLP Form 3File LLP Agreement (Form 3)Once, within 30 days of incorporationLLPLLP Form 8LLP Statement of Account & Solvency (Form 8)30 October every yearLLPMGT-7Annual Return (MGT-7)28 November every yearPvt LtdMGT-7AAnnual Return, OPC and small company (MGT-7A)28 November every yearOPCMSME Form IMSME dues return, April to September (MSME-1)31 October every yearPvt Ltd, OPCMSME Form IMSME dues return, October to March (MSME-1)30 April every yearPvt Ltd, OPCPAS-6Share capital reconciliation, April to September (PAS-6)29 November every yearPvt LtdPAS-6Share capital reconciliation, October to March (PAS-6)30 May every yearPvt Ltd
GST
GSTR-1GSTR-1 outward supplies (monthly)Monthly, by the 11th of the next monthPvt Ltd, OPC, LLPGSTR-3BGSTR-3B summary return and tax payment (monthly)Monthly, by the 20th of the next monthPvt Ltd, OPC, LLPGSTR-9GST Annual Return (GSTR-9)31 December every yearPvt Ltd, OPC, LLPGSTR-9CGST Reconciliation Statement (GSTR-9C)31 December every yearPvt Ltd, OPC, LLPRFD-11Letter of Undertaking for exports (LUT, RFD-11)31 March every yearPvt Ltd, OPC, LLP
TDS
24QQuarterly TDS return on salary (24Q)Quarterly: 31 July, 31 October, 31 January and 31 MayPvt Ltd, OPC, LLP26QQuarterly TDS return, non-salary (26Q)Quarterly: 31 July, 31 October, 31 January and 31 MayPvt Ltd, OPC, LLPChallan ITNS-281Monthly TDS depositMonthly, by the 7th of the next monthPvt Ltd, OPC, LLPChallan ITNS-281March TDS deposit30 April every yearPvt Ltd, OPC, LLPForm 16Issue Form 16 to employees15 June every yearPvt Ltd, OPC, LLPForm 16AIssue Form 16A (non-salary TDS certificate)Quarterly: 15 August, 15 November, 15 February and 15 JunePvt Ltd, OPC, LLP
Income Tax
3CA/3CB-3CDTax Audit Report (Form 3CA/3CB-3CD)30 September every yearPvt Ltd, OPC, LLP3CEBTransfer Pricing Report (Form 3CEB)31 October every yearPvt Ltd, OPC, LLP61AStatement of Financial Transactions (Form 61A)31 May every yearPvt Ltd, OPC, LLPChallan ITNS-280Advance Tax instalmentQuarterly: 15 June, 15 September, 15 December and 15 MarchPvt Ltd, OPC, LLPITR-5Income Tax Return, LLP (ITR-5)31 July every yearLLPITR-6Income Tax Return, company (ITR-6)31 October every yearPvt Ltd, OPC
Governance
AGM (Sec 96)Annual General Meeting (AGM)30 September every yearPvt LtdBoard meeting (Sec 173)First Board MeetingOnce, within 30 days of incorporationPvt Ltd, OPCBoard meeting (Sec 173)Board Meeting (minimum 4 per year)Quarterly: 30 June, 30 September, 31 December and 31 MarchPvt LtdFirst AGM (Sec 96)First Annual General MeetingOnce, within 270 days of incorporationPvt Ltd
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