Annual compliance for a private limited company is mandatory under the Companies Act 2013 and has two parts: filings with the Ministry of Corporate Affairs and the Registrar of Companies, and income tax filings. This checklist sets out a month-by-month calendar for FY 2025-26. Verify due dates on the official portals.
A month-by-month compliance checklist for Private Limited Company owners — covering ROC filings, AGM, board meetings, ITR and statutory register requirements.
Corporate Secretarial Editorial Team
Corporate Secretarial Editorial Desk
Annual compliance for a Private Limited Company is not optional — it is mandatory under the Companies Act 2013. Missing deadlines attracts heavy penalties that compound over time. A company that fails to file annual returns for 3+ years can be struck off by MCA and its directors can be disqualified for 5 years.
The compliance calendar has two main components: MCA/ROC filings and Income Tax filings. Both must be completed on time, every year.
Need assistance with Annual Compliance?
Our compliance specialists manage the complete process with transparent advisory.
Learn About Annual Compliance| Month | Compliance | Due Date | Penalty for Delay |
|---|---|---|---|
| April | Advance Tax (1st instalment) | June 15 | Interest @ 1%/month |
| April–September | Hold minimum 2 Board Meetings (1 per quarter) | Within 120 days of last meeting | ₹25,000 per officer |
| June | DIR-3 KYC for all directors | September 30 | ₹5,000 for re-activation |
| September | Annual General Meeting (AGM) | September 30 (6 months from year-end) | ₹1 lakh + ₹5,000/day |
| October | Income Tax Return (Company ITR-6) | October 31 | ₹5,000 late filing fee |
| November | Form MGT-7 (Annual Return) | 60 days after AGM | ₹100/day/form (no cap) |
| November | Form AOC-4 (Financial Statements) | 30 days after AGM | ₹100/day/form (no cap) |
| December | GSTR-9 Annual Return | December 31 | ₹200/day (₹50 CGST + ₹50 SGST) |
Specialist Support
Consult with a company secretary or tax specialist. Structured consultation.
Every Private Limited Company must hold a minimum of 4 board meetings per year, with a maximum gap of 120 days between any two consecutive meetings. The first board meeting must be held within 30 days of incorporation.
Our compliance package includes drafting all Board Meeting notices, agenda and minutes. Meetings can be conducted physically or through video conferencing (VC). For small companies (turnover < ₹2 crore and paid-up capital < ₹50 lakh), 2 board meetings per year are sufficient.
Next Steps
Our compliance specialists and company secretaries assist with end-to-end documentation, filings, and regulatory advisory.
