In today’s fast-paced corporate world, the cost of non-compliance can be severe, ranging from hefty financial penalties to significant reputational damage. For any business, understanding and adhering to regulatory requirements is not just a legal obligation but a crucial aspect of operational integrity. To assist companies in navigating this complex landscape, we’ve developed a detailed Compliance Calendar for the year 2025-26. Following this schedule meticulously can safeguard your business from unwanted legal consequences and ensure that you meet all necessary regulatory deadlines.
This meticulously curated guide covers essential deadlines across various domains, including Income Tax, Goods and Services Tax (GST), Ministry of Corporate Affairs (MCA) compliances, Employees’ Provident Fund (EPF), Employees’ State Insurance (ESI), and more. By leveraging this calendar, you can proactively manage your compliance activities, minimize risks, and focus on your core business growth.
What is a Compliance Calendar?
Think of a compliance calendar as your personalized roadmap to regulatory bliss. It outlines key deadlines for filings, reports, and other obligations mandated by various governing bodies. From taxes and accounting to industry-specific regulations, a comprehensive compliance calendar ensures you meet all your requirements on time, every time.
Why is a Compliance Calendar Important for your Business?
A well-structured compliance calendar is more than just a list of dates; it’s a strategic tool that offers numerous benefits:
Avoid Penalties & Fines: Timely adherence to deadlines prevents the imposition of late fees, interest, and other statutory penalties, directly impacting your bottom line.
Maintain Legal Standing: Regular compliance ensures your business operates within the legal framework, safeguarding its reputation and credibility.
Streamline Operations: A clear roadmap of compliance tasks allows for better planning, resource allocation, and efficient workflow management.
Enhanced Audit Readiness: Being consistently compliant means your records are always up-to-date and audit-ready, reducing stress and potential issues during inspections.
Informed Decision-Making: Understanding upcoming obligations helps in financial planning and strategic business decisions.
Boost E-E-A-T (Expertise, Experience, Authoritativeness, Trustworthiness): Demonstrating a clear commitment to compliance builds trust with stakeholders, clients, and regulatory bodies.
Key Compliance Requirements for 2025: A Month-by-Month Breakdown
Here’s a detailed, month-by-month breakdown of critical compliance deadlines for the financial year 2025-26, presented in an easy-to-read table format for maximum clarity and featured snippet potential.
April 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (March 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-1 (QRMP)
Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Jan-Mar 2025).
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
EPF Payment
Monthly Provident Fund contributions for March 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for March 2025.
Employees’ State Insurance Act, 1948
18th
GST – CMP-08
Quarterly statement-cum-challan for composition taxpayers (Jan-Mar 2025).
CMP-08 / CGST Act, 2017
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
22nd
GST – GSTR-3B (QRMP – Category X States)
Quarterly summary return for QRMP taxpayers in specified states (Jan-Mar 2025).
GSTR-3B / CGST Act, 2017
24th
GST – GSTR-3B (QRMP – Category Y States)
Quarterly summary return for QRMP taxpayers in other specified states (Jan-Mar 2025).
GSTR-3B / CGST Act, 2017
25th
GST – ITC-04
Quarterly statement of goods/capital goods sent to job worker and received back (Oct-Mar 2025).
ITC-04 / CGST Rules, 2017
30th
TDS Challan-cum-Statement
For payments made under Sections 194IA, 194IB, and 194M during March 2025.
Form 26QB, 26QC, 26QD / Income Tax Act, 1961
30th
MSME-1 (Half-yearly)
For outstanding payments to Micro and Small Enterprises (Oct 2024 – Mar 2025).
Form MSME-1 / MSMED Act, 2006
30th
Professional Tax
Payment for March 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
30th
GST – GSTR-4 (Composition)
Annual return for composition taxpayers (FY 2024-25).
GSTR-4 / CGST Act, 2017
May 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (April 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
EPF Payment
Monthly Provident Fund contributions for April 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for April 2025.
Employees’ State Insurance Act, 1948
15th
TDS Certificates
Issuance of TDS certificates (Form 16B, 16C, 16D) for tax deducted under Sections 194IA, 194IB, and 194M during FY 2024-25.
Form 16B, 16C, 16D / Income Tax Act, 1961
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
30th
TDS Challan-cum-Statement
For payments made under Sections 194IA, 194IB, and 194M during April 2025.
Form 26QB, 26QC, 26QD / Income Tax Act, 1961
30th
LLP Form 11
Annual return for LLPs (FY 2024-25).
Form 11 / LLP Act, 2008
30th
PAS-6 (Half-yearly)
Reconciliation of Share Capital Audit Report for unlisted public companies (Oct 2024 – Mar 2025).
Form PAS-6 / Companies Act, 2013
31st
TDS Return – Q4 FY24-25
Quarterly statement of TDS for the quarter ending March 31, 2025 (Forms 24Q, 26Q, 27Q).
Form 24Q, 26Q, 27Q / Income Tax Act, 1961
31st
Form 10BD & 10BE
Statement of donations received and certificate for eligible donations for FY 2024-25.
Form 10BD, 10BE / Income Tax Act, 1961
31st
Professional Tax
Payment for April 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
June 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (May 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
Advance Tax Installment
First installment of advance tax for FY 2025-26.
Section 208, Income Tax Act, 1961
15th
EPF Payment
Monthly Provident Fund contributions for May 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for May 2025.
Employees’ State Insurance Act, 1948
15th
TDS Certificates
Issuance of Form 16 (for salary) and Form 16A (for non-salary) for FY 2024-25.
Form 16, 16A / Income Tax Act, 1961
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
30th
DPT-3
Return of deposits or particulars of transactions not considered as deposits (for FY 2024-25).
Form DPT-3 / Companies Act, 2013
30th
Professional Tax
Payment for May 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
30th
MBP-1
Disclosure of interest by directors for the first Board Meeting of FY 2025-26.
Form MBP-1 / Companies Act, 2013
30th
DIR-8
Intimation by Director of disqualification or non-disqualification.
Form DIR-8 / Companies Act, 2013
July 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (June 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-1 (QRMP)
Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Apr-Jun 2025).
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
EPF Payment
Monthly Provident Fund contributions for June 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for June 2025.
Employees’ State Insurance Act, 1948
15th
TCS Return – Q1 FY25-26
Quarterly statement of TCS (Form 27EQ) for the quarter ending June 30, 2025.
Form 27EQ / Income Tax Act, 1961
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
22nd
GST – GSTR-3B (QRMP – Category X States)
Quarterly summary return for QRMP taxpayers in specified states (Apr-Jun 2025).
GSTR-3B / CGST Act, 2017
24th
GST – GSTR-3B (QRMP – Category Y States)
Quarterly summary return for QRMP taxpayers in other specified states (Apr-Jun 2025).
GSTR-3B / CGST Act, 2017
30th
TDS Challan-cum-Statement
For payments made under Sections 194IA, 194IB, and 194M during June 2025.
Form 26QB, 26QC, 26QD / Income Tax Act, 1961
31st
Income Tax Return (ITR)
For individuals and entities not requiring tax audit (AY 2025-26 / FY 2024-25).
ITR Forms / Income Tax Act, 1961
31st
TDS Return – Q1 FY25-26
Quarterly statement of TDS for the quarter ending June 30, 2025 (Forms 24Q, 26Q).
Form 24Q, 26Q / Income Tax Act, 1961
31st
Professional Tax
Payment for June 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
31st
FLA Return
Foreign Liabilities and Assets (FLA) return for companies with FDI/ODI (FY 2024-25).
FLA Return / FEMA, 1999
August 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (July 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
14th
TDS Certificates
Issuance of TDS certificates (Form 16B, 16C, 16D) for tax deducted under Sections 194IA, 194IB, and 194M during June 2025.
Form 16B, 16C, 16D / Income Tax Act, 1961
15th
EPF Payment
Monthly Provident Fund contributions for July 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for July 2025.
Employees’ State Insurance Act, 1948
15th
TDS Certificates (Non-Salary)
Issuance of TDS certificates (Form 16A) for non-salary payments for the quarter ending June 2025.
Form 16A / Income Tax Act, 1961
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
30th
TDS Challan-cum-Statement
For payments made under Sections 194IA, 194IB, and 194M during July 2025.
Form 26QB, 26QC, 26QD / Income Tax Act, 1961
31st
Professional Tax
Payment for July 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
September 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (August 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
Advance Tax Installment
Second installment of advance tax for FY 2025-26.
Section 208, Income Tax Act, 1961
15th
EPF Payment
Monthly Provident Fund contributions for August 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for August 2025.
Employees’ State Insurance Act, 1948
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
30th
DIR-3 KYC
Every individual holding a DIN as of March 31, 2025, must complete e-KYC to maintain active status.
Form DIR-3 KYC / Companies (Appointment and Qualification of Directors) Rules, 2014
30th
AGM of Companies
Last date for holding Annual General Meeting for companies whose financial year ended on March 31, 2025 (unless extended).
Section 96, Companies Act, 2013
30th
Professional Tax
Payment for August 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
30th
Tax Audit Report
Submission of Tax Audit Report (Form 3CD) for companies and individuals requiring audit (FY 2024-25).
Form 3CD / Income Tax Act, 1961
October 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (September 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-1 (QRMP)
Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Jul-Sep 2025).
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
EPF Payment
Monthly Provident Fund contributions for September 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for September 2025.
Employees’ State Insurance Act, 1948
15th
TCS Return – Q2 FY25-26
Quarterly statement of TCS (Form 27EQ) for the quarter ending September 30, 2025.
Form 27EQ / Income Tax Act, 1961
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
22nd
GST – GSTR-3B (QRMP – Category X States)
Quarterly summary return for QRMP taxpayers in specified states (Jul-Sep 2025).
GSTR-3B / CGST Act, 2017
24th
GST – GSTR-3B (QRMP – Category Y States)
Quarterly summary return for QRMP taxpayers in other specified states (Jul-Sep 2025).
GSTR-3B / CGST Act, 2017
30th
Form AOC-4
Filing of financial statements with ROC (within 30 days of AGM).
Form AOC-4 / Companies Act, 2013
31st
MSME-1 (Half-yearly)
For outstanding payments to Micro and Small Enterprises (Apr 2025 – Sep 2025).
Form MSME-1 / MSMED Act, 2006
31st
Professional Tax
Payment for September 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
31st
LLP Form 8
Statement of Account & Solvency for LLPs (FY 2024-25).
Form 8 / LLP Act, 2008
31st
Income Tax Return (ITR)
For companies and individuals requiring tax audit (AY 2025-26 / FY 2024-25).
ITR Forms / Income Tax Act, 1961
31st
TDS Return – Q2 FY25-26
Quarterly statement of TDS for the quarter ending September 30, 2025 (Forms 24Q, 26Q).
Form 24Q, 26Q / Income Tax Act, 1961
November 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (October 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
EPF Payment
Monthly Provident Fund contributions for October 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
TDS Certificates (Non-Salary)
Issuance of TDS certificates (Form 16A) for non-salary payments for the quarter ending September 2025.
Form 16A / Income Tax Act, 1961
15th
ESI Payment
Monthly Employees’ State Insurance contributions for October 2025.
Employees’ State Insurance Act, 1948
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
29th
PAS-6 (Half-yearly)
Reconciliation of Share Capital Audit Report for unlisted public companies (Apr 2025 – Sep 2025).
Form PAS-6 / Companies Act, 2013
29th
Form MGT-7/7A
Annual Return of Company / Abridged Annual Return for One Person Company (OPC) and Small Company (within 60 days of AGM).
Form MGT-7/7A / Companies Act, 2013
30th
Professional Tax
Payment for October 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
30th
Transfer Pricing Report
For entities undertaking international or specified domestic transactions (FY 2024-25).
Form 3CEB / Income Tax Act, 1961
30th
ITR for TP cases
Income Tax Return filing for entities with international/specified domestic transactions (AY 2025-26 / FY 2024-25).
ITR Forms / Income Tax Act, 1961
December 2025
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (November 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
Advance Tax Installment
Third installment of advance tax for FY 2025-26.
Section 208, Income Tax Act, 1961
15th
EPF Payment
Monthly Provident Fund contributions for November 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for November 2025.
Employees’ State Insurance Act, 1948
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
31st
GST – GSTR-9
Annual Return for registered taxpayers (FY 2024-25).
GSTR-9 / CGST Act, 2017
31st
GST – GSTR-9C
Reconciliation Statement (Self-certified) for taxpayers with turnover exceeding ₹5 crores (FY 2024-25).
GSTR-9C / CGST Act, 2017
31st
Professional Tax
Payment for November 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
31st
Annual Report (POSH)
Annual report on Prevention of Sexual Harassment at Workplace (POSH) for companies employing 10 or more people.
Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013
31st
FC-4 (FCRA Annual Return)
Annual Return under Foreign Contribution (Regulation) Act, 2010 (FCRA) for NGOs/entities receiving foreign contributions.
Form FC-4 / FCRA, 2010
January 2026
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (December 2025).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS) by government entities/specified persons.
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators to report supplies and tax collected at source (TCS).
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores (or those not opting for QRMP).
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-1 (QRMP)
Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Oct-Dec 2025).
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
EPF Payment
Monthly Provident Fund contributions (both employer and employee share) for December 2025.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for December 2025.
Employees’ State Insurance Act, 1948
18th
GST – CMP-08
Quarterly statement-cum-challan for composition taxpayers (Oct-Dec 2025).
CMP-08 / CGST Act, 2017
20th
GST – GSTR-3B
Monthly summary return for tax payment and Input Tax Credit (ITC) utilization.
GSTR-3B / CGST Act, 2017
22nd
GST – GSTR-3B (QRMP – Category X States)
Quarterly summary return for QRMP taxpayers in specified states (Oct-Dec 2025).
GSTR-3B / CGST Act, 2017
24th
GST – GSTR-3B (QRMP – Category Y States)
Quarterly summary return for QRMP taxpayers in other specified states (Oct-Dec 2025).
GSTR-3B / CGST Act, 2017
31st
TDS/TCS Return
Filing quarterly TDS/TCS returns for Q3 (Oct-Dec 2025)
Form 27EQ / Income Tax Act, 1961 Form 24Q, 26Q, 27Q / Income Tax Act, 1961
31st
Professional Tax
Payment for December 2025 (State-specific due dates apply).
State-specific Professional Tax Acts
February 2026
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (January 2026).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
TDS Certificates (Non-Salary)
Issuance of TDS certificates (Form 16A) for non-salary payments for December 31, 2025 (Q3)
Form 16A / Income Tax Act, 1961
15th
EPF Payment
Monthly Provident Fund contributions for January 2026.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for January 2026.
Employees’ State Insurance Act, 1948
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
March 2026
Due Date
Compliance Type
Description
Applicable Form/Act
7th
TDS/TCS Deposit
Deposit of TDS/TCS collected for the preceding month (February 2026).
Income Tax Act, 1961
10th
GST – GSTR-7
Monthly return for Tax Deducted at Source (TDS).
GSTR-7 / CGST Act, 2017
10th
GST – GSTR-8
Monthly return for E-commerce Operators.
GSTR-8 / CGST Act, 2017
11th
GST – GSTR-1
Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.
GSTR-1 / CGST Act, 2017
13th
GST – GSTR-5
Monthly return for Non-Resident Taxable Persons.
GSTR-5 / CGST Act, 2017
13th
GST – GSTR-6
Monthly return for Input Service Distributors (ISDs).
GSTR-6 / CGST Act, 2017
15th
Advance Tax Installment
Fourth and final installment of advance tax for FY 2025-26.
Section 208, Income Tax Act, 1961
15th
EPF Payment
Monthly Provident Fund contributions for February 2026.
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th
ESI Payment
Monthly Employees’ State Insurance contributions for February 2026.
Employees’ State Insurance Act, 1948
20th
GST – GSTR-3B
Monthly summary return for tax payment and ITC utilization.
GSTR-3B / CGST Act, 2017
31st
Professional Tax
Payment for February 2026 (State-specific due dates apply).
State-specific Professional Tax Acts
31st
LUT for FY 2026-27
Filing of Letter of Undertaking (LUT) for FY 2026-27 for zero-rated supplies without payment of IGST.
Rule 96A, CGST Rules, 2017
Important Annual & Specific Compliances (Beyond Monthly Calendar)
Beyond the recurring monthly and quarterly obligations, several annual and specific compliances require attention:
Board Meetings: Companies are required to hold at least 4 (four) Board Meetings in a calendar year, with the gap between two consecutive meetings not exceeding 120 days (Section 173 of the Companies Act, 2013). One Person Companies (OPCs), small companies, dormant companies, and private companies (if start-ups) have relaxed requirements.
Annual Return and Financial Statements Filings (MCA): These are key documents that need to be filed with the Registrar of Companies (RoC).
Form AOC-4: Filing of financial statements with the RoC, due within 30 days from the conclusion of the AGM.
Form MGT-7/7A: Filing of annual return, due within 60 days from the conclusion of the AGM.
Form ADT-1 (Appointment of Auditor): Intimation to ROC about the appointment of an auditor. For the first auditor, it is not mandatory to file Form ADT-1. For subsequent appointments, it should be filed within 15 days from the date of the Board Meeting in which the auditor is appointed.
Form GSTR-9 (Annual Return): To be filed by regular taxpayers by 31st December of the next financial year.
Form GSTR-9C (Reconciliation Statement): To be filed by taxpayers with an aggregate annual turnover exceeding ₹5 crores, along with GSTR-9.
Form MSME-1: For companies receiving goods or services from micro and small enterprises, where payments exceed 45 days. This form is filed half-yearly.
CSR Reporting: Companies meeting specific net worth, turnover, or net profit criteria are required to furnish a report on CSR activities as an addendum to Form AOC-4.
Form INC-20A (Commencement of Business): Declaration of commencement of business activities within 180 days of incorporation of the company.
Documents and Provisions
Each compliance requirement comes with specific documentation needs and legal provisions. For instance:
Form MBP-1 for the disclosure of interest by directors should be handled annually and at every new appointment.
Compliance with Section 139 of the Companies Act, 2013 for auditor appointments ensures legality and adherence to corporate governance standards.
Conclusion
Adhering to a structured compliance calendar helps in mitigating risks associated with non-compliance. This guide serves as a roadmap to help your business navigate through the maze of statutory requirements efficiently.
By leveraging a compliance calendar and following these tips, you can transform compliance from a burden into a manageable process. Remember, staying compliant protects your business, saves you money, and allows you to focus on growth and success. So, take control, conquer compliance, and make 2025 your year of regulatory mastery!
What are the Compliances For a Private Limited Company (PLC) in India?
While company registration unlocks a world of possibilities for business in India, it also introduces the essential concept of compliance. In simpler terms, Compliances For a Private Limited Company refers to the company adhering to a set of established rules and regulations. In the context of Indian businesses, this means following the guidelines outlined in the Companies Act, 2013. This act serves as the backbone for corporate governance, dictating everything from director qualifications and remuneration to the proper conduct of board and shareholder meetings.
One key aspect of compliance involves adhering to the regulations set forth by the Ministry of Corporate Affairs (MCA). This applies to all private limited companies, regardless of their size or turnover. So, whether you’re a startup with a modest capital base or a well-established entity, annual compliance filings like annual returns are mandatory. Managing day-to-day business activities alongside navigating complex corporate laws can feel overwhelming. This article provides a foundational understanding of compliances for private limited companies in India.
What is a Private Limited Company (PLC)?
A Private Limited Company (PLC) is a legal entity formed to operate a business, offering several key benefits to its founders. A defining feature is limited liability, which protects shareholders’ personal assets from the company’s debts. This means if the company encounters financial difficulties, creditors can only go after the company’s holdings, providing a safety net for shareholders. Another key aspect is ownership structure. Unlike publicly traded companies, shares in a PLC are not freely available for purchase on the stock market. Instead, ownership is restricted to a select group, typically founders, or private investors. This allows for more control over the company’s direction and decision-making processes, making PLCs suitable for entrepreneurs seeking to maintain a focused ownership structure. It’s a popular option for startups, family-run businesses, and companies aiming for a more focused ownership structure.
List of Important Compliances For a Private Limited Company (PLC) in India
While core compliance requirements remain constant for private limited companies (PLCs) in India, deadlines and procedures can evolve. This table summarizes key compliances along with deadlines specifically for 2025:
1) Incorporation Compliances
Incorporation compliances are the legal requirements a company must follow after it’s officially formed. This includes things like holding your first board meeting within 30 days, opening a company bank account, and getting any licenses or permits you need to operate. You’ll also need to appoint key people, keep track of important documents, and follow labor and tax laws.
Compliance
Description
Forms
Deadline and Penalty
Declaration of Commencement of Business
Since November 2018, companies in India with a share capital need to file a declaration with the Registrar of Companies (ROC) for the receipt of subscription money in the Bank account of the Company upon incorporation before starting operations or borrowing. Essentially, it acts as a go-ahead signal for the company to officially begin functioning.
INC-20A
Within 180 days of incorporation.
Penalty of Rs. 50,000 for the company & Rs. 1000 per day for the directors for each day of default not exceeding Rs. 100,000/-
Auditor Appointment
Getting your finances in order is crucial right from the start for companies in India. Appointing a statutory auditor ensures proper oversight of your company’s financial health.
ADT-1 Filing
Within 30 days of incorporation.
Penalty of Rs. 25,000/- but which may extend to Rs. 500,000/- for the Company and Rs. 10,000/- but which may extend to Rs. 100,000/- for the Director or officer of the Company who is in default.
Holding First Board Meeting
Newly formed PLCs in India have a crucial meeting on their agenda within the first month. This initial board meeting focuses on setting up the company’s financial foundation. Key items on the discussion table include opening a company bank account to deposit the share capital collected from shareholders, PLC’s incorporation certificate, seal, directors’ disclosures, etc. Additionally, the board will address issuing share certificates,
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Within 30 days of incorporation.
Rs. 25,000/- on the officer of the Company whose duty was to give notice for holding such meeting
Company Merchandise
All business letters, envelopes, invoices, etc. should have: Full name of PLC, Corporate Identification Number [CIN], Registered office address, Contact details – Telephone number &; Email id
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As soon as the PLC is incorporated
Labour & Other Laws
Obtaining registration under labour laws if applicable and other laws etc.
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2) Director KYC & Disclosures
In India, keeping director information current is crucial. Directors must go through a KYC process (Know Your Customer) to verify their identity. Additionally, directors have annual disclosure obligations. They need to declare any directorships, partnerships, or significant shareholdings in other companies, along with details of their close relatives. These measures ensure transparency and accountability within Indian companies.
Compliance
Description
Forms
Deadline and Penalty
KYC Filing for Directors
Keeping Director information up-to-date is essential in India. When filing the KYC form (DIR-3 KYC), both email and mobile phone one-time passwords (OTPs) are required for verification. If a Director’s email or phone number changes, they need to re-file the DIR-3 KYC form to update their information. For other changes in Director details, such as address, a different form (DIR-6) needs to be submitted.
DIR-3 KYC / Web KYC
Before 30th September of every year (Annual)
Deactivation of Director Identification Number (DIN)
Disclosure of Directors’ Interest
Indian company directors must disclose their financial interests annually. This includes: – Directorships in other companies, bodies corporate, Partnership firms, association of individuals,
MBP-1
Every First Board Meeting of the Financial Year (Annual) and whenever there is any change in the disclosures already made then at the first Board meeting held after such change
The Director shall be liable to a penalty of Rs. 100,000/-
Disclosure of Non-Disqualification by Directors
Indian company directors must file a “Director Non-Disqualification Disclosure”
DIR-8
At the time of appointment or reappointment
Rs. 50,000/- on the Company and every officer of the Company who is in default and in case of continuing failure, a further penalty of Rs. 500/- per day during which such failure continues, subject to a maximum of Rs. 300,000/- in case of Company and Rs. 100,000/- in case of an officer who is in default
3) Financial Statements & Filings
Companies in India are required to maintain transparency through financial statements and filings. These statements, typically including a balance sheet, income statement, and cash flow statement, paint a clear picture of the company’s financial health, performance, and cash flow. They are filed electronically with the Ministry of Corporate Affairs (MCA) within a specific timeframe, usually Seven months after the financial year ends.
Compliance
Description
Forms
Deadline and Penalty
Financial Statements & Audit Report
Indian companies are required to file their financial health report with the government within 30 days of holding their annual general meeting (AGM) . This report includes the balance sheet, profit and loss statement, cash flow statement, a director’s report, and an auditor’s report. However, only companies with a paid-up capital of Rs. 5 crore or more or turnover of Rs. 100 crore or more need to file this information electronically in a specific format called XBRL (eXtensible Business Reporting Language).
AOC-4 / AOC-4 XBRL
Within 30 days of AGM
Penalty of Rs. 10,000/- and in case of continuing failure, with a further penalty of Rs. 100/- per day during which such failure continues, subject to a maximum of Rs. 200,000/- on Company and a penalty of Rs. 10,000/- and in case of continuing failure, with a further penalty of Rs. 100/- per day during which such failure continues, subject to a maximum of Rs. 50,000/- on directors and officers of the Company
Annual Return
In India, companies file an annual return summarizing their activities for the financial year (April 1st to March 31st). This report details the registered office, principal business activities, particulars of holding, subsidiary and associate Companies, shares, debentures and other securities, shareholding pattern, its members, and debenture-holders, promoters, Directors, Key Managerial Personnel (KMP), meetings of members or a class thereof, Board, Remuneration details of the Directors and KMP, penalty or punishment imposed on the Company, its directors or officers and details of compounding of offenses, matters relating to certification of compliances
MGT-7
Within 60 days of AGM.
Penalty of Rs. 10,000/- on the Company and every officer who is in default and in case of continuing failure, a further penalty of Rs. 100/- per day for each day during which such failure continues subject to a maximum of Rs. 200,000/- on in case of Company and Rs. 50,000/- in case of an officer in default
4) Meetings & Resolutions
Meetings are a cornerstone of corporate governance in India. Companies hold two main types of meetings: board meetings and general meetings. Board meetings, typically attended by directors, address operational issues, strategic planning, and approving financial statements. Resolutions, formal decisions made by vote at these meetings, guide the company’s direction. General meetings, including annual general meetings (AGMs), involve shareholders who vote on resolutions concerning matters like dividend payouts and board member appointments. Proper notice and record-keeping of both meetings and resolutions are crucial for ensuring transparency and legal compliance.
Compliance
Description
Forms
Deadline and Penalty
Board Meetings
Board meetings in India are CEO summits. Directors discuss strategy, vote on key decisions, and oversee company management. Regular meetings ensure transparency and guide the company’s direction.
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Minimum 4 meetings per year with max 120 days gap between meetings
Rs. 25,000/- on the officer of the Company whose duty was to give notice for holding such meeting
Notice of AGM
In India, convening an annual general meeting (AGM) requires a proper notice sent to all entitled participants. This notice follows strict guidelines set out in Section 101 of the Companies Act, 2013, and further elaborated in Secretarial Standard-II. This ensures everyone receives timely information about the meeting, allowing them to prepare and participate effectively.
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21 clear days before AGM
A penalty of upto Rs. 100,000/- and in case of continuing default, with a further fine upto Rs. 5,000/- for every day during which such default continues on the Company and every officer who is in default
Circulation of Financial Statements & Reports
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21 clear days before AGM
AGM (Annual General Meeting)
Annual General Meetings (AGMs) are yearly gatherings mandated by the Indian Companies Act, 2013. Here, shareholders convene to discuss and approve company matters.
AGMs serve a dual purpose:
Transparency & Accountability: Financial statements are presented, allowing shareholders to assess the company’s health. They can then vote on proposals like electing directors, appointing auditors, and approving dividend payments.
Shareholder Engagement: This forum provides a platform for shareholders to ask questions, voice concerns, and offer feedback on the company’s performance and direction. This interaction fosters better communication and strengthens corporate governance.
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Within 9 months from the first financial year-end
Within 6 months from the financial year-end A penalty of upto Rs. 100,000/- and in case of continuing default, with a further fine upto Rs. 5,000/- for every day during which such default continues on the Company and every officer who is in default
Appointment/Resignation/Change in Designation of Director
Director changes in India require specific procedures to ensure transparency and smooth company operation. Any appointment, resignation, or designation change of a director must be filed with the Registrar of Companies (ROC) within 30 days. Additionally, for resignations, a specific notice period must be provided.
DIR-12
Within 30 days of appointment
Penalty of Rs. 50,000/- and in case of continuing offense, a further penalty which may extend to Rs. 500/- for each day during which such default continues on every Director.
Rs. 50,000/- and in case of continuing offense, a further penalty which may extend to Rs. 500/- for each day during which such default continues subject to a maximum of Rs. 300,000/- on Company.
Filing Special Resolutions (Board Report & Annual Accounts)
Special resolutions in India hold significant weight when it comes to company decisions. These require a higher approval threshold compared to regular resolutions, typically needing over 75% of voting members in agreement. . These documents detail the company’s performance, finances, and future direction, providing crucial information for shareholders to make informed decisions on matters like mergers, substantial asset sales, or changes to the company’s capital structure.
MGT-14
Within 30 days of AGM
A Penalty of Rs. 10,000/- and in case of continuing failure with a further penalty of Rs. 100/- for each day during which such failure continues subject to a maximum of Rs. 2,00,000/- on the Company.
Penalty of Rs. 10,000/- for each day during which such failure continues subject to a maximum of Rs. 50,000/- on every officer who is in default
5) Tax Compliances
Maintaining tax compliance is essential for private limited companies in India. This involves filing annual income tax returns that reflect the company’s profits and tax liabilities based on its income bracket. Additionally, companies act as tax collectors by deducting tax at source (TDS) on specific payments like salaries or rent, depositing it with the government. Throughout the year, advance tax installments are also expected based on estimated annual income. Finally, companies exceeding a certain turnover threshold undergo mandatory annual tax audits to ensure the accuracy of their financial records and tax calculations.
Compliance
Description
Forms
Deadline and Penalty
Advance Tax Calculation and Payment
To avoid a year-end tax crunch, private limited companies in India pre-pay a portion of their estimated annual tax liability through advance tax installments. Calculating your advance tax involves estimating your taxable income for the financial year (April 1st to March 31st) and applying the relevant tax rate.
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Quarterly
Missing these deadlines attracts a penalty of 1% monthly interest on the unpaid amount
Income Tax Returns
Private limited companies in India are required to file income tax returns every year, ensuring transparency and timely tax contributions. Filing income tax returns accurately reflects the company’s income and allows for proper tax assessment and payment.
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The deadline for filing these returns typically falls on September 30th of the assessment year (following the financial year ending March 31st)
Minimum penalty of Rs. 10,000 to a maximum of Rs. 1,00,000
Tax Audit (Only if Turnover exceeds Rs. 10 Crore)
This annual audit by a qualified professional ensures the company’s financial records and tax calculations are accurate. By undergoing a tax audit, companies not only fulfill their legal obligation but also gain valuable insights into their financial health and potential tax optimization strategies.
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Deadline 30th September Monetary penalties and may also involve delaying processing of the company’s tax return
GST filing (if applicable)
Private limited companies in India need to register for Goods and Services Tax (GST) if their annual turnover surpasses Rs. 40 lakh (for goods) or Rs. 20 lakh (for services) in a specific state (certain special category states have a Rs. 10 lakh threshold). Once registered, GST filing becomes mandatory.
Private limited companies in India act as tax collection agents for the government through Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) on specific payments they make. This applies when the company makes payments like salaries, rent, or professional fees.Filing TDS/TCS returns becomes mandatory if the company deducts tax during the financial year. These filings detail the deducted tax information, including the payee’s details, the amount deducted, and the nature of the payment.
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The deadline for filing TDS/TCS returns depends on the quarter in which the tax was deducted:
1st Quarter (April-June): 15th of July
2nd Quarter (July-September): 15th of October
3rd Quarter (October-December): 15th of January
4th Quarter (January-March): 15th of May
6) Other Compliances
There are other compliances involved as per the nature of business you conduct which may apply to the list of compliances.
Compliance
Description
Forms
Deadline and Penalty
Delay in Payment to MSME Vendor
Avoiding delayed payments to MSME vendors is a crucial compliance concern for private limited companies in India. The MSMED Act mandates payment within 45 days of accepting goods or services (or 15 days if no written agreement exists). Failing to comply can result in hefty penalties, including compounded monthly interest on the outstanding amount. This not only impacts your company’s financial standing but also disrupts your supply chain and potentially damages your reputation with smaller vendors.
MSME-1
Half-yearly (April-Sep: Oct 1st; Oct-Mar: April 30th)
Penalty of Rs. 25,000/- and in case of continuing failure, with a further penalty of Rs. 1,000/- for each day during which such default continues subject to a maximum of Rs. 300,000/- on the Company and every officer in default.
No filing fee
Return of Deposits
For private limited companies in India that accept public deposits, complying with “Return of Deposits” regulations is crucial. An annual form, DPT-3, needs to be filed with the Registrar of Companies (ROC) by June 30th, detailing all deposit activity for the previous financial year. This includes amounts received, interest paid, and outstanding deposits, along with non-deposit transactions like loans. Filing the DPT-3 ensures transparency and responsible financial management for handling public funds.
DPT-3
Every year on or before 30th June Penalty of Rs. 5,000/- and in case of continuing failure, a further fine of Rs. 100/- for every day after the first day during which the default continues on the Company and every officer of the Company who is in default.
Active Company Tagging (Companies registered before Dec 31, 2017)
Private limited companies registered in India before December 31, 2017, need to be aware of a specific compliance requirement called “Active Company Tagging” (ACT). Introduced in 2019, this is a one-time process to verify the company’s registration details and registered office address.
The deadline to file the e-form (INC-22A) for ACT was April 25, 2019. However, companies that missed the deadline can still file it.
INC-22A
On or before 25th April 2019 (one-time filing) Penalty of Rs. 10,000
Significant Beneficial Owners (SBOs) – individuals with major control or influence.
SBOs are obliged to file a declaration with the Company on acquiring any significant beneficial ownership and on receipt of such declaration the Company shall file a return with the Registrar of Companies
This transparency strengthens corporate governance and deters malpractice, but failing to comply can result in penalties for both the SBO and the company.
BEN-1 & BEN-2
BEN-1: To be filed with the Company within 30 days of acquiring any significant beneficial ownership or any change therein
BEN-2: To be filed with the Registrar of Companies (ROC) Within 30 days from the date of receipt of declaration by SBO in form BEN-1
A penalty of Rs. 50,000/- and in case of continuing failure, then with a further penalty of Rs. 1,000/- for each day during which such failure continues, subject to a maximum of Rs. 200,000/- on the person failing to make a declaration.
A Penalty of Rs. 100,000/- and in case of continuing failure, then with a further penalty of Rs. 500/- for each day during which such failure continues, subject to a maximum of Rs. 500,000/- on the Company and a penalty of Rs. 200/- for each day, in case of continuing failure subject to a maximum of Rs. 100,000/- on the officer who is in default.
Appointment of Company Secretary (if applicable)
Mandatory Appointment: Companies with a paid-up capital of Rs. 10 crore or more (listed or public).Every Private Limited Companies having paid up share capital of Rs. 10 crore or more must appoint a whole-time company secretary.
Board Meeting: Convene a board meeting and pass a resolution appointing a qualified company secretary.
File the requisites form electronically with the Registrar of Companies (ROC) within 30 days of the appointment.
Compliance Benefits: A company secretary plays a crucial role in ensuring good corporate governance, legal compliance, and smooth functioning. They handle tasks like managing board meetings, maintaining statutory records, and filing various legal documents.
DIR-12
Within 30 days of appointment of Company Secretary.
Failure in appointment of a Company Secretary shall make the Company liable to a penalty of Rs. 500,000/- and every director and KMP who is in default shall be liable to a penalty of Rs. 50,000/- and in case of a continuing default, with a further penalty of Rs. 1,000/- for each day during which such default continues but not exceeding Rs. 500,000/-
Maintaining Employee related Compliances like ESI, PF
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Annual
Annual Compliance Checklist for a Private Limited Company
Below is a summarized Checklist for Annual Compliances of a Private Limited Company (PLC)
Filing MSME Form 1 (Due by 30th April for the half year October to March and Due by 31st October for the half year April to September)
Filing Return of Deposits (DPT-3) (Due by 30th June of every year)
Holding Annual General Meeting (AGM) (Typically within 6 months of financial year-end)
Filing Annual Financial Statements (AOC-4) (Due within 30 days of AGM)
Filing Annual Return (MGT-7) (Due within 60 days of AGM)
Holding Board Meetings during a Financial Year (At Least 4 meetings in a calendar year with a gap of not more than 120 days between 2 meetings)
Filing Income Tax Return (ITR) (Due by September 30th as specified by Income Tax Department)
Filing Tax Audit Report (if applicable) (Due within specified time frame after tax audit is conducted)
Payment of Advance Tax (Quarterly throughout the financial year)
Filing GST Returns (if applicable) (Frequency depends on turnover – monthly, quarterly, or annually)
Filing TDS/TCS Returns (if applicable) (Quarterly with the Income Tax Department)
Renewal of Licenses and Permits
Employee-related compliances (ESI & PF) (For companies with employees)
Annual ROC Filings
Every year, private limited companies in India must file their annual accounts and returns with the Registrar of Companies (ROC). These documents disclose important details about the company, including its shareholders and directors.
Here’s a breakdown of the key forms involved:
Form MGT-7 (Annual Return): This form details information about the company’s shareholders, directors, and other relevant details. It needs to be filed within 60 days of holding the annual general meeting (AGM).
Form AOC-4 (Financial Statements): This form includes the company’s balance sheet, profit and loss account, and a director’s report. It needs to be filed with the ROC within 30 days of the AGM.
Annual General Meeting (AGM)
Private limited companies are required to hold an AGM at least once a year, within six months of the financial year’s closing. This meeting provides a platform for shareholders to:
Approve financial statements: Shareholders vote on the company’s financial performance as presented in the annual accounts.
Declare dividends: Dividends are a portion of the company’s profits distributed to shareholders. The AGM allows shareholders to vote on whether or not to declare dividends.
Appoint or reappoint auditors: Independent auditors review the company’s financial statements and provide an objective opinion. The AGM allows shareholders to vote on the appointment or reappointment of auditors.
Approve director compensation: Shareholders vote on the remuneration package for the company’s directors.
By law, the AGM must be held during business hours on a non-public holiday, either at the company’s registered office or within the city, town, or village where the office is located.
Board Meetings
Every private limited company must hold its first board meeting within 30 days of incorporation. Subsequently, board meetings should be held at least four times a year, with a gap of no more than three months between each meeting.
A minimum of two directors, or one-third of the total number of directors (whichever is higher), must be present at each board meeting. Discussions and decisions made during these meetings are documented in minutes, which are then stored for future reference at the company’s registered office.
Companies must also provide a seven-day notice to all directors regarding the date and purpose of each board meeting.
Event-Based Compliances for Private Limited Companies in India
In addition to annual filings, private limited companies in India must comply with various regulations triggered by specific events within the company. Here’s a breakdown of some key examples:
Changes in Capital: Any increase or decrease in the company’s authorized capital or paid-up capital requires specific filings with the Registrar of Companies (ROC).
Share Transactions: Issuing new shares, transferring existing shares, or any change in shareholding triggers compliance procedures.
Loans and Advances: Granting loans to other companies or directors necessitates filing specific forms with the ROC.
Directorial Changes: Appointment, resignation, or remuneration changes for managing directors or whole-time directors require timely filings.
Banking Activities: Opening a new bank account, closing an existing one, or modifying signatories on a bank account all have specific compliance procedures.
Creation, Modification or Satisfaction of Charges: Creation or modification or satisfaction of any charge on the property of the Company requires specific filings with the Registrar of Companies (ROC).
Auditors: Appointing new statutory auditors or any changes in the existing auditor team require adherence to regulations and filings with the ROC.
Documents required for Online Private Limited Company(PLC) Compliance
Here are some essential documents required for online Private Limited Company (PLC) compliance in India:
Director’s Identity and Address Proof: Passport or PAN Card copy for Indian Nationals and apostille/notarized Passport copy for Foreign Nationals (all self-attested)
Director’s DIN (Director Identification Number)
PAN Card of the Company
Subscription Details and Share Allotment Proof
Memorandum of Association (MOA)
Articles of Association (AOA)
Digital Signature Certificate (DSC) of Directors
Proof of Registered Office Address (Rent Agreement, No Objection Certificate from Landlord)
Form MGT-7 (Annual Return) (within 60 days of holding the AGM)
Form AOC-4 (Financial Statements) (within 30 days of holding the AGM) – includes Balance Sheet, Profit & Loss Account, and Director’s Report
Changes in shareholding or capital structure
Appointment or removal of directors or auditors
Loans or advances given to other companies or directors
Opening or closing of bank accounts or changes in signatories
Income Tax Return Documents (as per specific requirements)