Introduction
Running a company in India involves more than managing clients and growth it requires strict adherence to legal and regulatory timelines. Every Private Limited Company, LLP, and other registered business entity must comply with annual filings, tax submissions, and statutory returns under various laws such as the Companies Act, 2013, Income Tax Act, GST regulations, and labour laws.
However, with dozens of due dates spread throughout the year, it’s easy for businesses especially startups and SMEs to miss critical filing deadlines, resulting in penalties, late fees, and loss of good standing with authorities like the Ministry of Corporate Affairs (MCA) and Income Tax Department.
To help businesses stay organized and avoid last-minute panic, we’ve curated a comprehensive Annual Compliance Calendar for 2025. This guide lists all essential due dates for ROC, GST, TDS, income tax, FEMA, and labour law filings — empowering business owners, accountants, and compliance teams to plan well in advance.
At CA Vijay Singh & Associates, we believe proactive compliance is not just about avoiding penalties it’s about ensuring business continuity, investor confidence, and legal peace of mind. Whether you’re managing a newly incorporated startup or a growing enterprise, this calendar serves as your one-stop roadmap to remain fully compliant throughout FY 2024–25.
Annual ROC Filings under the Companies Act, 2013
Every company registered in India under the Companies Act, 2013 must file annual returns and financial statements with the Ministry of Corporate Affairs (MCA). These filings provide a transparent record of the company’s financial position, shareholding, management, and operations. Missing these deadlines can attract heavy penalties, additional fees (₹100 per day of delay), and even lead to director disqualification.
Here’s a breakdown of the key ROC filings for FY 2024–25 that every Private Limited Company should keep track of:
1. Form AOC-4 – Filing of Financial Statements
Purpose: To submit the company’s audited balance sheet, profit & loss account, and board’s report.
Due Date: Within 30 days from the date of the Annual General Meeting (AGM).
For FY 2024–25 (AGM held by 30th September 2025): Due by 30th October 2025.
2. Form MGT-7 or MGT-7A – Annual Return
Purpose: Contains details about shareholding, directors, key managerial personnel (KMPs), and overall company governance.
Due Date: Within 60 days from the date of AGM.
For FY 2024–25: Due by 29th November 2025.
Note: MGT-7A is applicable to small companies and one-person companies (OPCs).
3. Form ADT-1 – Appointment or Reappointment of Auditor
Purpose: To notify MCA about the appointment or reappointment of the company’s statutory auditor.
Due Date: Within 15 days from the conclusion of the AGM.
For FY 2024–25: Due by 15th October 2025.
4. DIR-3 KYC – Director KYC Filing
Purpose: Mandatory annual KYC for all directors holding a valid DIN (Director Identification Number).
Due Date: 30th September 2025.
Penalty for Delay: ₹5,000 per director if filed after due date.
5. DPT-3 – Return of Deposits or Loan Summary
Purpose: To report loans or money received by the company that is not considered as a deposit.
Due Date: 30th June 2025.
📌 Pro Tip:
Companies that miss any ROC filing deadline may face additional fees and potential strike-off action by MCA for prolonged non-compliance. Maintaining timely ROC filings not only avoids penalties but also strengthens your company’s credibility during due diligence or investor evaluation.
For startups or growing firms, professional assistance from experts like CA Vijay Singh & Associates ensures all filings are completed accurately and on time — protecting your business from unnecessary legal risks.
How Regular Compliance Audits Can Safeguard Your Business
Running a business in India involves navigating a complex web of laws, filings, and documentation. From Companies Act provisions to tax and labour law obligations, every enterprise is bound by compliance frameworks that keep its operations transparent and lawful. While many businesses focus on accounting or taxation, they often underestimate the importance of regular compliance audits — a proactive process that ensures your company stays on the right side of the law and avoids costly penalties.
A compliance audit isn’t just a regulatory necessity — it’s a strategic tool for business growth and investor trust. Let’s understand how regular compliance audits protect, strengthen, and future-proof your organization.
1. Strengthening Legal & Financial Integrity
Compliance audits review whether your company is adhering to all applicable regulations — from ROC filings to GST, TDS, and FEMA guidelines. This systematic evaluation helps identify overlooked or incorrectly handled filings before they turn into legal notices or penalties. For instance, missing a single MCA filing or GST return can attract fines or even disqualification of directors. Regular audits act as a preventive shield, ensuring every statutory requirement is met on time.
2. Preventing Penalties and Litigation
A missed compliance deadline may appear minor, but it can escalate quickly. Non-filing of annual returns or non-payment of taxes can invite investigations, late fees, and reputational harm. Through regular audits, businesses can catch these lapses early, rectify them, and maintain a clean legal record. For startups and foreign subsidiaries in India, this is especially crucial — as non-compliance can delay investor due diligence or affect cross-border remittances.
3. Enhancing Corporate Governance
Corporate governance is built on accountability, transparency, and compliance. Regular compliance audits foster these principles by ensuring directors, shareholders, and management are informed about the company’s legal standing. This helps in improving internal control systems, strengthening board decisions, and maintaining investor confidence. In essence, compliance audits reinforce discipline within the organization.
4. Building Investor & Stakeholder Confidence
Investors today look beyond profit margins — they seek assurance that a company operates ethically and legally. A transparent compliance record boosts investor trust and enhances valuation during fundraising, mergers, or acquisitions. Regular compliance audits demonstrate that your company maintains governance excellence and risk control mechanisms, making it a reliable partner in any transaction.
5. Facilitating Smooth Business Expansion
If your business plans to scale operations, onboard investors, or expand globally, compliance readiness becomes a core enabler. Regulatory due diligence is one of the first checks done by potential investors or authorities. Companies that undergo regular compliance audits experience a smoother approval process when applying for licenses, bank loans, or foreign investments.
6. Protecting Brand Reputation
In the digital age, non-compliance news spreads fast. A single show-cause notice or penalty order can damage your company’s public image. Regular compliance audits prevent such scenarios by ensuring no violation goes unnoticed or unaddressed. Staying compliant is no longer just about avoiding fines it’s about protecting your brand’s credibility.
Role of a Professional CA Firm in Conducting Compliance Audits
While internal teams can handle basic filings, a professional Chartered Accountant (CA) firm brings in-depth regulatory understanding and independent scrutiny both critical for ensuring full compliance. Engaging a CA firm like CA Vijay Singh & Co. ensures that your business not only meets all statutory obligations but also optimizes its governance structure for future growth.
A CA firm’s expertise spans across multiple regulatory areas, allowing businesses to get a holistic view of their compliance health. Let’s look at how a professional audit partner strengthens your compliance ecosystem.
1. Comprehensive Compliance Review
A CA firm conducts a detailed audit of all statutory filings including Registrar of Companies (ROC) compliance, GST, TDS, FEMA, and other domain-specific regulations. This helps detect discrepancies, missed filings, or outdated documentation. At CA Vijay Singh & Co., the audit process includes a checklist-based approach that ensures no regulatory area is left unchecked, giving you complete peace of mind.
2. Advisory on Risk Mitigation
Beyond identifying lapses, a professional CA firm advises you on corrective actions and process improvements. For example, if your business consistently delays ROC filings or GST payments, the firm helps streamline your internal systems to ensure timely submissions in the future. This proactive risk management approach minimizes penalties and strengthens overall compliance efficiency.
3. Ensuring FEMA and Cross-Border Compliance
For companies with foreign investments or global operations, FEMA compliance becomes a crucial aspect of regulatory health. A specialized firm like CA Vijay Singh & Co. provides expert assistance in FCGPR, FLA, and ODI filings ensuring your foreign transactions and subsidiary operations align with Reserve Bank of India (RBI) norms. This adds immense value for NRIs and foreign entities operating in India.
4. Continuous Monitoring and Reporting
Compliance isn’t a one-time exercise it’s a continuous process. CA Vijay Singh & Co. sets up periodic monitoring and reporting systems, helping management stay updated on upcoming filings, due dates, and law changes. This structured compliance calendar ensures your business never misses a regulatory deadline.
5. Strengthening Corporate Image and Due Diligence Readiness
Regular compliance audits conducted by a reputed CA firm enhance the credibility of your business in the eyes of investors, lenders, and authorities. A transparent compliance record accelerates the due diligence process during mergers, acquisitions, or fundraising. It signals that your organization maintains a disciplined governance culture, free from hidden liabilities.
How to Prepare for a Compliance Audit (Step-by-Step Process)
Preparing for a compliance audit is about more than gathering documents it’s about demonstrating that your organization operates transparently, maintains proper financial discipline, and adheres to all regulatory standards. A well-prepared audit process not only saves time but also ensures smoother coordination with your Chartered Accountant or compliance consultant.
1. Identify the Scope of the Audit
Start by defining which areas the compliance audit will cover. Depending on your business structure whether it’s a Private Limited Company, LLP, or Foreign Subsidiary the applicable regulations will differ. Clarify whether the audit will focus only on MCA compliances, or also include GST, TDS, Income Tax, Labour, or FEMA filings. Establishing a clear scope helps the CA firm allocate the right experts and audit resources.
2. Gather All Statutory and Financial Records
Collect key records such as:
Company incorporation documents (MOA, AOA, LLP Agreement)
Board meeting minutes and resolutions
Previous years’ financial statements and audit reports
GST returns, TDS challans, and Income Tax filings
Bank statements and transaction records
FEMA filings (if applicable)
These documents form the backbone of any audit and must be complete and up to date. Missing records are often the most common reason for audit delays and qualification remarks.
3. Review Past Non-Compliances or Penalties
Before the formal audit begins, review any past compliance issues such as delayed filings, MCA show-cause notices, or penalties under GST or TDS. Understanding your past lapses helps the CA firm recommend preventive measures and demonstrate your intent to maintain regulatory discipline going forward.
4. Conduct an Internal Self-Audit
A self-audit allows you to identify gaps internally before the professional audit begins. Create a checklist of all mandatory filings and verify whether each one has been completed, paid, and acknowledged by the respective authority. This exercise makes the external audit smoother and reflects a proactive compliance culture within your business.
5. Coordinate with the CA Firm for Clarifications
Once your internal documents are organized, coordinate with your CA firm for clarification on grey areas for instance, classification of certain expenses, reporting of related-party transactions, or FLA filing applicability for foreign holdings. Transparent communication with your audit partner ensures accuracy and avoids unnecessary discrepancies during the review process.
6. Maintain Proper Documentation and Digital Backup
Finally, ensure that all records are securely maintained — both physically and digitally. Digital recordkeeping not only simplifies data sharing with auditors but also helps in future reference or legal scrutiny. A structured document management system is a hallmark of good governance.
Why Choose CA Vijay Singh & Co. for Compliance Audit and Advisory Services
In a complex and evolving business environment like India’s, maintaining full regulatory compliance demands more than just awareness it requires strategic advisory, timely execution, and continuous monitoring. That’s where CA Vijay Singh & Co, a leading Chartered Accountancy firm in Mumbai, brings unmatched value to businesses of all sizes.
Our firm specializes in offering end-to-end compliance audit and advisory services for Private Limited Companies, LLPs, and Foreign Subsidiaries operating across India. Here’s what makes us a trusted partner for hundreds of entrepreneurs, CFOs, and global businesses:
1. Deep Expertise Across Multiple Regulatory Domains
From ROC and MCA filings to GST, TDS, Income Tax, and FEMA compliance, our team covers every statutory aspect under one roof. This integrated approach ensures that clients receive comprehensive guidance without the need to coordinate between multiple consultants.
2. Personalized Compliance Strategy for Every Business
We understand that no two businesses are alike. Whether it’s a tech startup, manufacturing company, or foreign-owned entity, our experts tailor compliance solutions to your company’s structure, scale, and operational model. We ensure every filing and report aligns with your specific legal obligations.
3. Advanced Compliance Monitoring System
At CA Vijay Singh & Co., we go beyond traditional audit support. Our proactive compliance tracking and calendar systems notify clients of upcoming deadlines well in advance, reducing the risk of missed filings. This technology-driven approach ensures efficiency, accuracy, and complete peace of mind.
4. Expertise in FEMA and Cross-Border Regulations
Foreign subsidiaries and companies with NRI investors require specialized knowledge in FEMA compliance, FCGPR, and FLA filings. With years of experience in international business structuring, our firm ensures your global transactions meet RBI and MCA requirements seamlessly.
5. Transparent Communication and Detailed Reporting
We believe in absolute transparency every audit observation, recommendation, and filing update is documented and shared with clarity. Our structured compliance reports help management take informed decisions while demonstrating accountability to investors and regulatory authorities.
6. Proven Track Record and Client Trust
With a growing client base of startups, SMEs, and international firms, CA Vijay Singh & Co. has built its reputation on reliability and ethical professionalism. Our goal is simple to make compliance stress-free so that business leaders can focus on growth, while we handle their regulatory framework with precision.
Frequently Asked Questions (FAQ)
1. What is a compliance audit and why is it important for companies in India?
A compliance audit is a structured review of whether a company adheres to statutory laws and regulatory requirements under acts like the Companies Act, 2013, Income Tax Act, GST Law, and FEMA. It helps identify filing gaps, errors, or delays before they lead to penalties. Regular compliance audits ensure transparency, build investor trust, and protect businesses from legal risks.
2. How often should a company conduct a compliance audit?
Ideally, a compliance audit should be conducted at least once every financial year. However, fast-growing companies or those with foreign investment may benefit from bi-annual compliance reviews to ensure accuracy in filings and readiness for due diligence, mergers, or funding rounds.
3. What are the key areas covered under a compliance audit?
A comprehensive compliance audit includes checking:
ROC filings (AOC-4, MGT-7, ADT-1, etc.)
GST returns and reconciliations
TDS compliance and Form 26Q verification
Income Tax filings and advance tax payments
FEMA compliance for foreign transactions
Labour law returns and employee-related filings
This multi-dimensional review ensures that your company remains legally sound across all regulatory fronts.
4. What are the penalties for non-compliance in India?
Penalties vary depending on the nature of the default. For instance, ROC late filing fees can go up to ₹100 per day, while GST and TDS defaults attract interest and monetary fines. In severe cases, continued non-compliance may even lead to disqualification of directors or cancellation of business registration. Regular audits help avoid such outcomes entirely.
5. How can CA Vijay Singh & Co. assist in compliance management?
CA Vijay Singh & Co. offers end-to-end compliance audit and advisory services, covering company law, taxation, GST, and FEMA. The firm not only conducts audits but also helps design customized compliance calendars, manage filing schedules, and ensure accurate submissions through advanced monitoring systems making compliance seamless and stress-free.
