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Annual compliance checklist for a private limited company

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A private limited company has a predictable yearly rhythm: close the books, audit them, hold the AGM, and file with the Registrar and the tax department. Most due dates hang off the financial year ending 31 March and the AGM date. This checklist covers the core MCA and tax filings for a typical small private company.

MCA (ROC) filings

FilingWhat it isDue
DPT-3Return of deposits and outstanding loans30 June
DIR-3 KYCKYC of every director holding a DIN, once every three years30 June of the due year
AGMAnnual general meeting to adopt accountsBy 30 September (within 6 months of year end)
ADT-1Auditor appointment, when appointed at AGMWithin 15 days of AGM
AOC-4Financial statementsWithin 30 days of AGM
MGT-7 / MGT-7AAnnual returnWithin 60 days of AGM
MSME-1Dues to micro and small enterprises over 45 days31 October and 30 April
BEN-2Significant beneficial owners, on any changeWithin 30 days of declaration

Meetings

  • At least four board meetings a year, with no more than 120 days between two. Small companies need two, one in each half-year. See board meeting rules.
  • One AGM a year. See AGM rules.
  • Board approves the financial statements and directors' report before the AGM.

Tax filings

  • Advance tax in four instalments: 15 June, 15 September, 15 December, 15 March.
  • TDS deposits by the 7th of the following month, and quarterly TDS returns.
  • Tax audit report, if applicable, one month before the return due date (normally 30 September).
  • Income-tax return (ITR-6) by 31 October.
  • GST returns monthly or quarterly, and the annual return if turnover requires it.

Frequently asked questions

All annual filings are still due. A company with no business can apply for dormant status to reduce the burden. See dormant company.

An additional fee of ₹100 per day of delay for each form, with no cap, plus possible penalties. See ROC late fees.

This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.

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