Annual Compliance Calendar for Private Limited Companies in India
S
Statura Team
A Private Limited company must complete a fixed annual compliance cycle regardless of turnover or activity — statutory audit, ROC filings, an Annual General Meeting, and income tax return — with penalties starting at ₹100/day with no upper cap for late ROC filings.
The annual compliance calendar
| Compliance | Due date |
|---|---|
| Statutory audit completion | Before AGM |
| Annual General Meeting (AGM) | Within 6 months of financial year-end (by 30 Sep) |
| AOC-4 (financial statements) | Within 30 days of AGM |
| MGT-7/7A (annual return) | Within 60 days of AGM |
| Income Tax Return (ITR-6) | 31 Oct (if audited) / 30 Nov (if 3CEB applies) |
| DIR-3 KYC (director KYC) | 30 September annually |
| Advance tax (4 instalments) | 15 Jun, 15 Sep, 15 Dec, 15 Mar |
Monthly/quarterly obligations on top
If GST-registered: GSTR-1 and GSTR-3B monthly or quarterly. If you have employees or make specified payments: TDS deposit by the 7th and quarterly TDS returns (24Q/26Q).
Penalties for missing deadlines
- Late ROC filing (AOC-4/MGT-7): ₹100/day per form, with no maximum cap
- Late/no statutory audit: Directors can face disqualification
- Late advance tax: 1% monthly interest under Sections 234B/234C
- Repeated non-compliance: Company can be marked "ACTIVE non-compliant" or struck off by the ROC
Why a zero-activity company still must comply
Even a dormant company with no transactions must hold its AGM, file AOC-4/MGT-7, and file a NIL income tax return — compliance is tied to the company's existence, not its activity level.
Let our ROC compliance service manage your entire annual calendar so nothing is missed.
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