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Annual Compliance for a Private Limited Company in India

The yearly compliance calendar for an Indian private limited company: audit, AGM, AOC-4, MGT-7, DIR-3 KYC every three years, income tax and GST.

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Short answer

Every private limited company must have its accounts audited, hold its AGM within six months of the year end (by 30 September), file AOC-4 within 30 days of the AGM and MGT-7 or MGT-7A within 60 days, file its income tax return and keep GST and TDS returns current. Directors file DIR-3 KYC once every three financial years.

  1. 31 MarchFinancial year ends

    Close the books and start the audit.

  2. By 30 SeptemberAGM

    Adopt audited accounts.

  3. AGM + 30 daysAOC-4

    File financial statements.

  4. AGM + 60 daysMGT-7 or MGT-7A

    File the annual return.

  5. By 31 OctoberIncome tax return

    Normally due for audited companies.

  6. Every 3rd year, by 30 JuneDIR-3 KYC

    Each director, under the new three-year cycle.

₹100/dayAdditional fee per late annual form, no upper limitCompanies Act 2013
3 yearsOf missed filings before directors are disqualifiedCompanies Act 2013

The core yearly cycle

WhatWhenLaw
Statutory audit of financial statementsAfter the 31 March year endCompanies Act 2013 s.139 and s.143
Annual general meeting (AGM)Within six months of year end, so by 30 Septembers.96
Financial statements in Form AOC-4Within 30 days of the AGMs.137
Annual return in Form MGT-7 or MGT-7AWithin 60 days of the AGMs.92
Income tax returnBy the due date for companies, normally 31 OctoberIncome-tax Act 2025

A company's first AGM can be held within nine months of the end of its first financial year.

First-year steps after incorporation

  • Appoint the first statutory auditor within 30 days of incorporation.
  • File INC-20A (commencement of business) within 180 days if the company has share capital.
  • Open a bank account and deposit the subscription money before filing INC-20A.
  • Hold the first board meeting within 30 days of incorporation.

Director KYC is now every three years

From 31 March 2026 directors file DIR-3 KYC once every three consecutive financial years instead of every year. The filing is due by 30 June of the year it falls due.

If a director's mobile number, email or residential address changes in between, the update must be filed within 30 days. That update does not reset the three-year cycle.

Board meetings and registers

Hold at least four board meetings a year with no more than 120 days between two meetings. Small companies may hold one meeting in each half of the year with at least 90 days between them.

Maintain statutory registers of members, directors and charges and keep minutes of board and general meetings.

Tax and GST obligations

  • Pay advance tax in instalments during the year.
  • Deduct TDS where required and file quarterly TDS returns.
  • If registered for GST, file GSTR-1 and GSTR-3B for each period and the annual return where applicable.
  • Obtain a tax audit if turnover crosses the income tax audit limit.

The Income-tax Act 2025 replaced the 1961 Act from 1 April 2026 and uses the term tax year in place of previous year and assessment year. Section numbers have changed so check new references with your CA.

Small company relief

Since 1 December 2025 a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore is a small company unless it is a holding or subsidiary company. Small companies file the shorter MGT-7A, need no cash flow statement and have lighter board meeting rules and penalties.

Related services

Annual ROC Compliance for CompaniesOutsourced Accounting ServicesIncome Tax Return FilingStatutory Registers and Minutes Maintenance

Sources

General information only and not legal or tax advice. Laws and limits change; confirm your case with a qualified professional.

Common questions

What happens if a company misses the AOC-4 or MGT-7 deadline?

The Registrar charges an additional fee for each day of delay and the company and its officers can face penalties. Late filing also blocks some other MCA filings until cleared.

Does a company with no business still need to file annual returns?

Yes. A company files AOC-4 and MGT-7 or MGT-7A and its income tax return every year even with nil turnover, unless it obtains dormant status or is closed.

Is DIR-3 KYC still annual?

No. From 31 March 2026 it is filed once every three consecutive financial years by 30 June of the due year, with a 30-day update if contact details change.

When is the AGM deadline?

Within six months of the financial year end, which is 30 September for a 31 March year end. The first AGM may be held within nine months.