Next dueCompany / ROC

30 OCTAOC-4 · Financial statements · FY 2025-26tomorrow 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 2 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 23 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 31 days 30 JUNDPT-3 · Return of deposits · FY 2026-27in 244 days 30 SEPAGM · Annual general meeting · FY 2026-27in 336 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 9 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 13 days

All due dates

MCA Compliance

Annual Compliance for Private Limited Company — Complete Calendar 2026-27

annual compliance private limited company. Complete guide. Updated March 2026.

Written byVikas SharmaTax & Compliance Expert, TaxClue

Published: March 25, 2026
Updated: Mar 25, 2026
Reading time: 5 min
Questions: 5 answered

High Complexity

Topic: MCA Compliance
Published: March 25, 2026
Last updated: Mar 25, 2026
Reading time: 5 min

0:00

Last updated: March 2026Verified against: Government sources

Annual Compliance for Private explained: this guide covers what Annual Compliance for Private 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 (due 30 June, once every three financial years). 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.

Director DIN Deactivation Warning

If DIR-3 KYC is not filed by its 30 June due date: the director-s DIN is DEACTIVATED. Deactivated DIN means: the director cannot sign any MCA form, cannot participate in compliance filings, and is shown as non-compliant on MCA portal. Reactivation requires filing DIR-3 KYC with Rs. 5,000 late fee. Multiple directors getting DIN deactivated simultaneously can paralyze the company-s ability to file any ROC form.

Quick recapKey facts & short answers

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 Annual Compliance for Private 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 30 June, once every three consecutive financial years. (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.

Keep your director KYC current; one lapsed DIN can hold up a whole board's filing.
— TaxClue Corporate Law Desk

Annual Compliance for Private: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?

About the author

Vikas Sharma Tax & Compliance Expert at TaxClue

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

View full profile → Updated: Mar 25, 2026

Share WhatsApp LinkedIn X Telegram Facebook Email

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Minimum 4 board meetings per year under Section 173. The gap between two consecutive meetings must not exceed 120 days. First meeting must be held within 30 days of incorporation. Quorum: one-third of total strength or 2 directors, whichever is higher. For small companies and OPCs (one person company): minimum 2 board meetings per year (one per half-year). Board meetings can be held through video conferencing — except for certain restricted matters (approval of financial statements, Board Report, prospectus, merger/amalgamation).

The AGM must be held within 6 months of the close of the financial year AND within 15 months of the previous AGM. For a March 31 FY company: AGM must be held by September 30. First AGM: within 9 months of closing of the first financial year (can be extended to 18 months from incorporation if the FY is less than 12 months). ROC can grant extension of up to 3 months for subsequent AGMs (not for first AGM). AGM notice: minimum 21 clear days to all members.

DIR-3 KYC must be filed by 30 June, once every three consecutive financial years, by EVERY director who has been allotted a DIN as of March 31 of that year. The next filing is due 30 June 2028. First-time filers use DIR-3 KYC web form (with OTP verification). Subsequent years: DIR-3 KYC web form (if details unchanged) or DIR-3 KYC form (if details changed — address, mobile, email). If not filed by the 30 June due date: the DIN is DEACTIVATED. Reactivation: file DIR-3 KYC with Rs. 5,000 late fee. During deactivation, the director cannot sign any MCA e-form or be shown as active director.