Annual Compliance for Private explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Why Annual Compliance Matters
A private limited company is a regulated entity — it must comply with multiple laws simultaneously: Companies Act 2013 (MCA/ROC), Income Tax Act (CBDT), GST Act (CBIC), Labour Laws (EPFO/ESIC), and various state laws. Missing even one filing can trigger penalties ranging from Rs. 100/day to Rs. 1 lakh+ per default, disqualification of directors (DIN deactivation), and in extreme cases, striking off the company's name from the register.
Over 5 lakh companies have been struck off by ROC since 2017 for non-filing of annual returns — many of them active businesses that simply forgot their compliance deadlines. This guide provides a complete month-wise compliance calendar to ensure you never miss a deadline.
Month-Wise Compliance Calendar (April 2026 — March 2027)
APRIL 2026
7th April: TDS/TCS deposit for March 2026 (all deductors). GST: PMT-06 (QRMP monthly payment for March).
14th April: GSTR-1 (monthly filers — March 2026 outward supplies).
20th April: GSTR-3B (monthly filers — March 2026). GSTR-5/5A (NR/OIDAR).
25th April: PMT-06 (QRMP — March 2026 tax payment).
30th April: LLP Form 11 (annual return for FY 2025-26 due within 60 days of FY close). GSTR-4 (composition annual return for FY 2025-26). ITC-04 (job work quarterly — Jan-Mar quarter).
MAY 2026
7th May: TDS/TCS deposit for April 2026.
11th May: GSTR-1 (April 2026).
15th May: ESIC contribution for April 2026. PF contribution for April 2026.
20th May: GSTR-3B (April 2026).
30th May: LLP Form 11 deadline.
31st May: TDS return filing — Form 24Q/26Q/27Q for Q4 (Jan-Mar 2026).
JUNE 2026
7th June: TDS deposit for May.
11th June: GSTR-1 (May 2026).
15th June: First installment of advance tax (15% of estimated tax).
20th June: GSTR-3B (May 2026).
30th June: DPT-3 (return of deposits for FY 2025-26 — annual filing). MSME-1 (half-yearly — Oct-Mar outstanding payments to MSMEs).
JULY 2026
Board Meeting: Q1 Board Meeting should be held (gap from last meeting ≤ 120 days).
7th July: TDS deposit for June.
11th July: GSTR-1 (June 2026).
20th July: GSTR-3B (June 2026).
31st July: TDS return — Form 24Q/26Q/27Q for Q1 (Apr-Jun). Income Tax Return for non-audit companies (ITR-6). Form 10B/10BB for trusts (if applicable).
AUGUST-SEPTEMBER 2026
Monthly: GSTR-1 (11th), GSTR-3B (20th), TDS deposit (7th), ESI/PF (15th).
15th September: Second installment of advance tax (45% cumulative).
30th September: AGM must be held (within 6 months of FY close and within 15 months of previous AGM). Tax audit report (Form 3CA/3CD) due. Transfer pricing report (Form 3CEB) due. DIR-3 KYC for all directors (annual KYC). LLP Form 8 (Statement of Account and Solvency — due within 30 days of 6 months from FY close). ADT-1 (auditor appointment intimation — within 15 days of AGM).
OCTOBER 2026
Board Meeting: Q2 Board Meeting.
15th October: Form 16A (TDS certificate for Q2 — July-Sep).
29th October: AOC-4 (financial statements — within 30 days of AGM held by Sep 30). ADT-1 (if AGM held on Sep 30 — within 15 days).
30th October: LLP Form 8 deadline (if FY ends March 31).
31st October: TDS return Q2 (Jul-Sep). ITR-6 for companies requiring tax audit. MGT-7/7A filing deadline countdown begins (within 60 days of AGM).
NOVEMBER 2026
Monthly: GSTR-1, GSTR-3B, TDS, ESI/PF as above.
29th November: MGT-7/7A (annual return — within 60 days of AGM held by Sep 30).
30th November: Last date to claim ITC for FY 2025-26 in GSTR-3B (Section 16(4)).
DECEMBER 2026
Board Meeting: Q3 Board Meeting.
15th December: Third installment of advance tax (75% cumulative).
31st December: GSTR-9 (annual return for FY 2025-26). GSTR-9C (reconciliation for turnover > Rs. 5 crore). Belated/revised ITR deadline for FY 2025-26. MSME-1 (half-yearly — Apr-Sep outstanding payments).
JANUARY-MARCH 2027
Monthly: GSTR-1, GSTR-3B, TDS, ESI/PF.
15th January: Form 16A for Q3 (Oct-Dec).
31st January: TDS return Q3 (Oct-Dec).
Board Meeting: Q4 Board Meeting (January-March).
15th March: Fourth installment of advance tax (100% cumulative).
31st March: Renewal of FSSAI license (if applicable). Professional tax return (state-wise). Last date for 80C investments for FY 2026-27 tax saving.
Penalties for Non-Compliance
| Default | Penalty |
|---|---|
| Late AOC-4 / MGT-7 | Rs. 100/day of delay (additional fee 2-12x for longer delays) |
| Non-filing for 2+ years | Company liable to be struck off. Directors disqualified under Section 164(2) |
| Late DIR-3 KYC | DIN deactivation + Rs. 5,000 late fee for reactivation |
| No Board Meeting (120+ day gap) | Rs. 25,000 on company + Rs. 5,000 on each director |
| No AGM within statutory period | Rs. 1 lakh on company + Rs. 5,000/day of default on officers |
| Late ITR filing | Rs. 5,000 late fee (Section 234F) + interest + loss carry forward blocked |
| Late TDS return | Rs. 200/day late fee (max = TDS amount) + Rs. 10,000-1,00,000 penalty |
| Late GSTR filing | Rs. 50/day (Rs. 20 nil) capped at Rs. 10,000 per return |
Key Facts About Annual Compliance for Private
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What are the key annual ROC filings for a private limited company?
Five mandatory annual ROC filings: (1) AOC-4 — financial statements, within 30 days of AGM. (2) MGT-7/7A — annual return, within 60 days of AGM. (3) DIR-3 KYC — director identity verification, by September 30 every year. (4) ADT-1 — auditor appointment intimation, within 15 days of AGM. (5) DPT-3 — return of deposits, by June 30. Additionally: MSME-1 (half-yearly, if MSME vendor payments outstanding), MGT-14 (within 30 days of passing special resolution/specified board resolution).
What happens if a company does not file annual returns for 2 years?
Two severe consequences: (1) The ROC can initiate STRIKING OFF proceedings under Section 248 — removing the company's name from the register, effectively 'killing' the company. The company then needs to apply to NCLT for revival (costly and time-consuming — Rs. 1-5 lakh+). (2) Directors of the company are DISQUALIFIED under Section 164(2) — they cannot be appointed as directors in ANY company for 5 years. Their DINs are deactivated across all companies where they hold directorship. Over 3 lakh directors have been disqualified since 2017 for this default.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
Annual Compliance for Private: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
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