Annual compliance checklist for private limited companies

Every private limited company in India has a set of yearly filings, even in a year with no business. Missing them leads to daily additional fees and, in serious cases, directors being disqualified. Here is the core list for a company whose financial year ends on 31 March.

Meetings

• Board meetings: at least four a year, with no more than 120 days between two meetings. Small companies and OPCs may hold one in each half of the year, at least 90 days apart.
• Annual general meeting (AGM): within six months of the year end, usually by 30 September.

ROC filings

• AOC-4 (financial statements): within 30 days of the AGM.
• MGT-7 / MGT-7A (annual return): within 60 days of the AGM. Small companies and OPCs file the shorter MGT-7A.
• ADT-1 (auditor appointment): within 15 days of the AGM at which the auditor is appointed.
• DIR-3 KYC: every director with a DIN, by 30 September each year.
• DPT-3 (return of deposits and outstanding loans): by 30 June, where applicable.
• MSME-1: half-yearly, if payments to MSME suppliers are outstanding for more than 45 days.

Tax

• Income tax return (ITR-6): by 31 October for companies that need a tax audit or whose accounts are audited.
• TDS returns: quarterly, if TDS was deducted.
• GST returns: monthly or quarterly, if registered.

Registers and records

Keep the statutory registers (members, directors, charges), minutes of meetings and share certificates up to date. Investors check these first in due diligence.

See every due date in our free Compliance calendar and get WhatsApp reminders before each one.