Private Limited Company Compliance in India: Your Complete Annual Obligations Calendar

April 1st is not just the start of a new financial year. For a Private Limited Company in India, it is the start of a compliance calendar that runs every single month without a break. Miss an ROC filing, and the late fee is Rs. 100 per day with no cap. Skip a board meeting, and the directors face personal penalties. Failing to file your annual return and MCA can strike the company off the register after two years. This guide maps every mandatory private limited company compliance requirement across the year, month by month, so no obligation is overlooked.

Before the Calendar: What Makes Pvt Ltd Compliance Non-Negotiable

A Private Limited Company is a statutory creation under the Companies Act, 2013. That statute imposes obligations as a condition of the corporate structure, not as an optional administrative layer. A company that has not generated a single rupee of revenue in its first year still must:

• Hold at least two board meetings
• Maintain statutory registers
• File its annual return with the Registrar of Companies (ROC)
• Undergo a statutory audit

Founders who treat compliance as something to deal with “once the business picks up” often face compounding penalties and director disqualifications before the business reaches meaningful scale.

Month-by-Month Compliance Calendar for a Private Limited Company (FY 2025-26)

April

TDS Deposit for March TDS deducted in March must be deposited by 30th April (special rule: the usual 7th of the month deadline is extended for March).

Advance Tax Planning Review projected income for FY 2025-26. The first advance tax instalment is due on 15th June. Underpayment of advance tax attracts interest under Section 234B and 234C.

Checklist for April:

• Deposit March TDS by 30th April
• Begin statutory audit for FY 2024-25
• Prepare financial statements with your CA

May

TDS Return for Q4 (January to March) File Form 24Q (salary TDS) and Form 26Q (non-salary TDS) for Q4 by 31st May.

GSTR-9 Filing (Previous FY) If the annual GST return for FY 2024-25 was not filed by the December deadline, file immediately to avoid ongoing penalties.

June

First Advance Tax Instalment Pay 15% of the estimated annual tax liability by 15th June.

Board Meeting The Companies Act, 2013 requires at least one board meeting per quarter. The Q1 board meeting must be held by 30th June, with a minimum 7-day notice to all directors. Minutes must be recorded.

July

TDS Return for Q1 (April to June) File Form 24Q and Form 26Q for Q1 by 31st July.

Income Tax Return for Individuals and Non-Audit Companies The ITR filing due date for non-audit companies is 31st July. Confirm with your CA whether your company requires an audit.

August and September

Annual General Meeting (AGM) Every Private Limited Company must hold its AGM by 30th September each year. At the AGM:

• Adopt the audited financial statements for the previous FY
• Declare dividend if applicable
• Appoint or reappoint directors as required
• Appoint or ratify the statutory auditor

Director KYC (DIR-3 KYC) Every individual holding a DIN must file DIR-3 KYC by 30th September. Failure deactivates the DIN and blocks all future MCA filings by that director.

Second Advance Tax Instalment Pay the cumulative 45% of the annual tax liability by 15th September.

Maintaining consistent GST compliance throughout this period is equally important. GST Return Filing Services manage GSTR-1 and GSTR-3B submissions on a monthly or quarterly basis so that GST obligations run parallel to ROC compliance without overloading the founder.

October

TDS Return for Q2 (July to September) File Form 24Q and Form 26Q for Q2 by 31st October.

Income Tax Return for Audit Companies Companies requiring a statutory audit must file their ITR by 31st October.

Form AOC-4: Financial Statements with ROC File the audited financial statements (balance sheet, P&L, auditor’s report, directors’ report) within 30 days of the AGM. For companies holding AGMs in September, the deadline is typically 29th October. Late filing fee: Rs. 100 per day per form.

November

Form MGT-7 / MGT-7A: Annual Return with ROC File the annual return within 60 days of the AGM. For companies holding AGMs in September, this deadline is typically 28th November. The annual return contains details of all shareholders, directors, charges, and other corporate disclosures as of 31st March. Late filing fee: Rs. 100 per day.

MSME Form 1 (if applicable) Companies with overdue payments to MSME vendors for more than 45 days must file MSME Form 1 by 31st October for the April to September period.

December

GSTR-9: GST Annual Return File the annual GST return for FY 2024-25 by 31st December.

Third Advance Tax Instalment Pay the cumulative 75% of the annual tax liability by 15th December.

Belated or Revised ITR File a belated income tax return (if the original was missed) or a revised return (if corrections are needed) by 31st December.

For companies building their brand or product during this period, ensuring intellectual assets are protected is as important as financial compliance. Complete Intellectual Property Protection covers trademark registration and IP protection alongside your annual compliance cycle.

January

TDS Return for Q3 (October to December) File Form 24Q and Form 26Q for Q3 by 31st January.

Q3 Board Meeting Hold the third quarterly board meeting by 31st January, maintaining the 120-day maximum gap between consecutive meetings.

February and March

Preparation for Year-End

• Review all outstanding vendor payments, especially MSME creditors
• Reconcile GST input tax credit with GSTR-2B
• Ensure all TDS deductions and deposits are current
• Begin pre-audit preparation with your statutory auditor

Final Advance Tax Instalment Pay the remaining 25% (cumulative 100%) of annual tax liability by 15th March.

Q4 Board Meeting Hold the fourth board meeting before 31st March to close the compliance cycle.

Statutory Registers That Must Be Maintained Year-Round

These are not annual filings but are inspected during ROC audits:

• Register of Members
• Register of Directors and Key Managerial Personnel
• Register of Charges
• Register of Contracts or Arrangements with Related Parties
• Minutes Book for board meetings and general meetings

FAQs

Q1: What is the late fee for missing Form AOC-4 or MGT-7? Rs. 100 per day per form, with no upper limit. A six-month delay on both forms costs Rs. 36,000 in late fees alone.

Q2: Is a statutory audit mandatory even if the company has no revenue? Yes. Every Private Limited Company must undergo a statutory audit every financial year, regardless of whether any revenue was generated.

Q3: What happens if the AGM is not held by 30th September? The company can apply for an extension from the Regional Director. Without an extension, the company and its officers face penalties under the Companies Act.

Q4: How many board meetings are required in a year? Minimum four board meetings per calendar year, with a maximum gap of 120 days between two consecutive meetings.

Q5: What is the penalty for not filing Director KYC on time? The DIN is deactivated immediately upon missing the 30th September deadline. The director cannot sign or file any MCA forms until KYC is completed by paying a Rs. 5,000 reactivation fee.

Q6: Can a company be struck off by the MCA for missing two years of filings? Yes. Under Section 248 of the Companies Act, the MCA can initiate strike-off proceedings against companies that fail to file annual returns or financial statements for two consecutive years.