Running a company in India means a steady drumbeat of filings — and the penalties for missing them add up fast. Some carry ₹100 a day, per form, with no upper cap.
Here’s the annual compliance calendar for a private company, month by month, so nothing slips through. (Dates are for the FY 2025-26 cycle; the deadlines themselves recur every year.)
The unmissable dates
- 30 Jun — DPT-3 (return of deposits & loans)
- 30 Sep — AGM, DIR-3 KYC, tax audit report
- 30 Oct — AOC-4 | 31 Oct — company ITR
- 29 Nov — MGT-7 (annual return)
- 31 Dec — GST annual return (GSTR-9 / 9C)
- 15 Jun / Sep / Dec / Mar — advance tax instalments
The calendar, month by month
April
- 30 Apr — MSME-1 (outstanding dues to MSME vendors, Oct–Mar half-year)
May
- 30 May — LLP Form 11 (annual return), if you run an LLP
- 31 May — TDS return for the Jan–Mar quarter
June
- 15 Jun — Advance tax, 1st instalment (15%)
- 30 Jun — DPT-3 (return of deposits and outstanding loans)
July
- 31 Jul — TDS return for the Apr–Jun quarter
September
- 15 Sep — Advance tax, 2nd instalment (45% cumulative)
- 30 Sep — Annual General Meeting (AGM)
- 30 Sep — DIR-3 KYC for every director holding a DIN
- 30 Sep — Tax audit report (Form 3CA/3CB-3CD), where applicable
October
- Within 15 days of AGM — ADT-1 (auditor appointment intimation)
- Within 30 days of AGM (~30 Oct) — AOC-4 (financial statements)
- 30 Oct — LLP Form 8 (statement of accounts & solvency), if an LLP
- 31 Oct — Company income-tax return (audited)
- 31 Oct — TDS return for the Jul–Sep quarter
- 31 Oct — MSME-1 (Apr–Sep half-year)
November
- Within 60 days of AGM (~29 Nov) — MGT-7 / MGT-7A (annual return)
- 30 Nov — Income-tax return where transfer pricing (Form 3CEB) applies
December
- 15 Dec — Advance tax, 3rd instalment (75% cumulative)
- 31 Dec — GST annual return: GSTR-9 (turnover > ₹2 cr) and GSTR-9C (> ₹5 cr)
January
- 31 Jan — TDS return for the Oct–Dec quarter
March
- 15 Mar — Advance tax, final instalment (100%)
Every month
- 7th — deposit TDS for the previous month
- 11th — GSTR-1 | 20th — GSTR-3B (monthly filers)
- 15th — PF and ESI payment
The penalties that actually hurt
A note on extensions
These are the statutory due dates. The MCA and CBDT do extend some of them most years by circular — the tax audit and income-tax return dates in particular. Always check for the current year’s extensions before you rely on a date; don’t assume one because it happened last year.
Beyond the calendar: event-based filings
Some filings are triggered by events, not the calendar — keep these on your radar alongside the annual cycle:
- INC-20A — commencement of business, within 180 days of incorporation
- PAS-3 — return of allotment, within 15 days of issuing shares
- DIR-12 — appointment or resignation of a director
- BEN-2 — significant beneficial owner
- CSR-2 — for companies with a CSR obligation
This article is for general information and isn’t legal or tax advice. Due dates change via MCA / CBDT circulars; always confirm the current year’s dates for your specific company.
Frequently asked questions
What are the main annual compliances for a Pvt Ltd company?
Hold the AGM by 30 September, file AOC-4 within 30 days and MGT-7 within 60 days of the AGM, complete DIR-3 KYC by 30 September and DPT-3 by 30 June, plus the income-tax return and GST annual return.
What is the penalty for late AOC-4 or MGT-7 filing?
₹100 per day, per form, with no upper limit. A delay of a few months can run into lakhs.
When is a company’s income-tax return due?
By 31 October of the assessment year for an audited company, or 30 November where transfer-pricing provisions apply. The tax audit report is due by 30 September.
When is the GST annual return due?
GSTR-9 (and GSTR-9C reconciliation, where turnover exceeds ₹5 crore) is due by 31 December.
Do these dates ever change?
Yes. The MCA and CBDT extend some deadlines most years through circulars, particularly the tax audit and income-tax return dates. Always check the current year’s dates.
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