Compliance Guide
Annual compliance for a private limited company in India
A complete checklist of statutory filings every Pvt Ltd company must complete each year — with due dates, forms and the penalties for missing them.
MCA / ROC filings
Ministry of Corporate Affairs
| Form | Filing | Due date | Penalty for delay |
|---|---|---|---|
| AOC-4 / AOC-4 (CFS) | Financial statements | Within 30 days of AGM | Rs 100/day of default (company + every officer in default) |
| MGT-7 / MGT-7A | Annual return | Within 60 days of AGM | Rs 100/day of default |
| ADT-1 | Auditor appointment | Within 15 days of AGM | Rs 25,000 to Rs 5,00,000 on company |
| DIR-3 KYC | Director KYC | 30 September every year | DIN deactivated; Rs 5,000 to reactivate |
| MSME-1 | Outstanding MSME payments | Half-yearly (30 Apr & 31 Oct) | Rs 20,000 to Rs 5,00,000 |
| DPT-3 | Return of deposits | 30 June every year | Rs 1,00,000 to Rs 10,00,000 on company + Rs 25,000 to Rs 2,00,000 on officer |
Due dates shift when MCA issues extensions. Complaudi's Rule Monitor watches official sources and updates your calendar when this happens.
Income Tax
Income Tax Department filings
Income Tax Return (ITR-6)
31 October (if audit required) / 31 July (otherwise)Most Pvt Ltd companies require audit under section 44AB.
Tax Audit Report (Form 3CA/3CB)
30 SeptemberFiled by the statutory auditor before ITR.
TDS Returns (Form 24Q, 26Q, 27Q)
Quarterly — 31 Jul, 31 Oct, 31 Jan, 31 MayLate filing: Rs 200/day under section 234E.
Advance Tax
15 Jun, 15 Sep, 15 Dec, 15 MarInterest under section 234B/234C for shortfall.
GST
Goods & Services Tax returns
GSTR-1 (Outward supplies)
11th of the following monthQuarterly under QRMP for turnover up to Rs 5 crore.
GSTR-3B (Summary return)
20th of the following monthQuarterly under QRMP.
GSTR-9 (Annual return)
31 DecemberMandatory for turnover above Rs 2 crore.
GSTR-9C (Reconciliation)
31 DecemberSelf-certified for turnover above Rs 5 crore.
Labour laws
PF, ESI, Professional Tax & more
PF Return (ECR)
15th of the following monthElectronic challan cum return via EPFO portal.
ESI Return
Half-yearly — 11 May & 11 NovFor establishments with 10+ employees (some states: 20+).
Professional Tax
Varies by state — typically monthly or half-yearlyApplicable in most states; rate and frequency differ.
Shops & Establishment renewal
Annually, date varies by stateSome states auto-renew; others require explicit renewal.
Quick checklist
Annual compliance at a glance
- Hold Annual General Meeting within 6 months of financial year end
- File AOC-4 (financial statements) within 30 days of AGM
- File MGT-7/7A (annual return) within 60 days of AGM
- File DIR-3 KYC for all directors by 30 September
- Appoint/reappoint auditor and file ADT-1 within 15 days of AGM
- File Income Tax Return by 31 October (audit cases) or 31 July
- File TDS returns quarterly
- Pay advance tax on 15 Jun, 15 Sep, 15 Dec, 15 Mar
- File GSTR-1 and GSTR-3B monthly or quarterly
- File GSTR-9 annual return by 31 December
- File MSME-1 half-yearly if outstanding MSME payments exist
- File DPT-3 return of deposits by 30 June
- File PF (ECR) and ESI returns on schedule
- Renew Shops & Establishment registration as required by state
Stop tracking deadlines manually
Add your company to Complaudi and get a compliance calendar with every deadline listed above — generated automatically, updated when rules change.
Take control of your compliance today
Add your companies and see every obligation, deadline and filing status in one place.