Annual Compliance Checklist for Private Limited Companies 2026
Why Annual Compliance Matters
Every Private Limited Company incorporated in India must complete certain annual filings with the Ministry of Corporate Affairs (MCA), Income Tax Department, and GST authorities — regardless of whether the company has done any business or not.
Non-compliance leads to:
Penalties: ₹100 per day per form (can accumulate to lakhs)
Director disqualification: Directors of non-compliant companies can be disqualified under Section 164(2)
Strike-off: MCA can strike off the company name if it has not filed for 2 consecutive years
The Complete Checklist
Quarterly / Monthly Filings
Board Meetings — at least 4 per year, one every quarter. The gap between two consecutive meetings should not exceed 120 days. Maintain minutes of each meeting.
GST Returns (if registered):
GSTR-1: By 11th of the following month (outward supplies)
GSTR-3B: By 20th of the following month (summary return + tax payment)
Quarterly filing option available for turnover up to ₹5 crore
TDS Returns (if applicable):
Form 24Q (salary TDS): quarterly
Form 26Q (non-salary TDS): quarterly
Due by 31st of the month following each quarter
Annual Filings with MCA
Form AOC-4 — Financial statements (Balance Sheet, P&L, Cash Flow)
Due: Within 30 days of AGM
Typical deadline: October 30 (if AGM held on September 30)
Form MGT-7A — Annual Return (simplified for small companies)
Due: Within 60 days of AGM
Typical deadline: November 29
DIR-3 KYC — Director KYC for every director
Due: September 30 every year
Penalty for late filing: ₹5,000
DPT-3 — Return of deposits (if the company has taken any loans/deposits)
Due: June 30 every year
MSME-1 — Half-yearly return for outstanding payments to MSME vendors
Due: April 30 (for Oct-Mar) and October 31 (for Apr-Sep)
Annual General Meeting (AGM)
Must be held within 6 months from the end of the financial year
Deadline: September 30 every year
First AGM must be held within 9 months of incorporation
Income Tax Filings
Income Tax Return (ITR-6):
Due: October 31 (if audit applicable) or July 31
Companies with turnover exceeding ₹1 crore need a tax audit (Section 44AB)
Tax Audit Report (if applicable):
Due: September 30
Advance Tax:
Quarterly installments: June 15, September 15, December 15, March 15
Applicable if tax liability exceeds ₹10,000
GST Annual Filing
GSTR-9 — Annual return
Due: December 31
GSTR-9C — Reconciliation statement (if turnover exceeds ₹5 crore)
Due: December 31
Month-by-Month Calendar
| Month | Compliance |
|---|---|
| April | TDS Q4 return, MSME-1 (Oct-Mar) |
| May | — |
| June | DPT-3 return of deposits |
| July | ITR filing (non-audit cases) |
| August | — |
| September | AGM, DIR-3 KYC, Tax audit report |
| October | AOC-4, ITR (audit cases), Advance tax Q2, MSME-1 (Apr-Sep) |
| November | MGT-7A |
| December | GSTR-9, GSTR-9C, Advance tax Q3 |
| January-March | Advance tax Q4 (March 15) |
Penalties for Non-Compliance
| Non-compliance | Penalty |
|---|---|
| Late filing of AOC-4 / MGT-7 | ₹100/day per form (no cap) |
| Late DIR-3 KYC | ₹5,000 one-time |
| Missing AGM | ₹1 lakh on company + ₹5,000 per day on officers |
| Non-filing for 2 years | Company may be struck off by ROC |
| Director of defaulting company | Disqualification under Section 164(2) |
How to Stay Compliant
1. Set up a compliance calendar — use our free Compliance Calendar tool to track all deadlines
2. Hire a professional — annual compliance packages start at ₹4,999/year and cover all mandatory filings
3. Keep documents organized — maintain a digital folder with all board minutes, financial statements, and certificates
4. File on time even if there is no business activity — nil filings are still mandatory
Need Help With Compliance?
Our Chartered Accountants can handle everything for you — from documents to filing.