Every Private Limited Company in India must complete statutory audit, file financial statements (AOC-4) and annual return (MGT-7) with MCA, file income tax returns, comply with GST, and hold an Annual General Meeting (AGM) every year. Non-compliance attracts penalties on the company and its directors.
Annual compliance calendar for Pvt Ltd companies
| Compliance | Due Date | Portal |
|---|---|---|
| Board Meeting (at least 4 per year) | Quarterly | Internal |
| Annual General Meeting (AGM) | Within 6 months of FY end (30 Sept) | Internal |
| Statutory Audit completion | Before AGM | CA |
| AOC-4 (Financial Statements) | 30 days from AGM (30 Oct for 31 Mar FY) | MCA |
| MGT-7 / MGT-7A (Annual Return) | 60 days from AGM (29 Nov for 31 Mar FY) | MCA |
| ADT-1 (Auditor Appointment) | 15 days from AGM | MCA |
| Income Tax Return (audit case) | 31 October | Income Tax Portal |
| Tax Audit Report (Form 3CA/3CD) | 30 September | Income Tax Portal |
| GST Annual Return (GSTR-9) | 31 December | GST Portal |
| Director KYC (DIR-3 KYC) | 30 September | MCA |
| TDS Returns (quarterly) | 31 Jul / 31 Oct / 31 Jan / 31 May | Income Tax Portal |
What happens if a company misses compliance deadlines?
- AOC-4 / MGT-7 late filing: late fee of ₹100 per day per form - no cap.
- AGM not held: penalty on the company (₹1 lakh) and every officer in default (₹5,000 per day).
- Director KYC missed: DIN deactivated - the director cannot sign any ROC document.
- Audit not done: non-compliance with the Companies Act - officers liable to prosecution.
- Income Tax Return missed: late fee up to ₹10,000 plus interest on tax due.
Need help with your company's annual compliance? Contact Ramesh Jindal & Co., Chartered Accountants, at info@rjcca.in or call +91 92050 56506.