The Ultimate Compliance Calendar for Private Limited Companies in India

The Ultimate Compliance Calendar for Private Limited Companies in India

 Introduction

Running a Private Limited Company in India comes with several compliance obligations governed by the Ministry of Corporate Affairs (MCA), Income Tax Department, GST Authorities, and other regulatory bodies. Missing these deadlines can lead to penalties and legal hassles. That’s why having a compliance calendar is essential to ensure timely and accurate filings throughout the year.

This guide outlines all the important compliance dates that Private Limited Companies must follow in FY 2025–26.

Why a Compliance Calendar is Important?

  • Avoid penalties and legal issues

  • Maintain good corporate governance

  • Ensure smooth audits and financial reviews

  • Enhance company reputation with investors and stakeholders

Monthly Compliance Calendar for Private Limited Companies (FY 2025–26)

Here is a breakdown of key monthly, quarterly, and annual compliance activities for Private Limited Companies:

April

  • TDS Payment – 7th April

  • GST Payment & Filing (GSTR-3B) – 20th April

  • Quarterly TDS Return (Jan–Mar) – 30th April

May

  • GSTR-1 Filing for April – 11th May

  • ROC Filing for Board Meeting (if applicable)

June

  • TDS Payment – 7th June

  • GST Filing (GSTR-3B) – 20th June

July

  • GSTR-1 (June) – 11th July

  • Income Tax Return Filing (Non-audit cases) – 31st July

  • TDS Quarterly Return (Apr–Jun) – 31st July

September

  • Tax Audit Report (Form 3CA/3CB) – 30th September

October

  • GSTR-1 & GSTR-3B (September)

  • DIR-3 KYC for Directors – 30th October

  • TDS Return (Jul–Sep) – 31st October

November

  • Annual Return (MGT-7) & Financials (AOC-4) – 30th November (for FY 2024–25)

December

  • GSTR-9 & 9C Filing (if applicable) – 31st December

January to March

  • Routine filings continue:

    • TDS Payments – Monthly

    • GST Returns – Monthly

    • Advance Tax Installment – 15th March

Annual Compliance Checklist for Private Limited Companies


Compliance

Due Date

Board Meetings (Minimum 4)

Quarterly

Annual General Meeting (AGM)

Within 6 months from FY end (30th Sept for most companies)

Filing of AOC-4 (Financial Statements)

Within 30 days of AGM

Filing of MGT-7 (Annual Return)

Within 60 days of AGM

DIR-3 KYC (for Directors)

30th October

Income Tax Return

31st July (Non-audit), 31st October (Audit cases)

Tax Audit (if applicable)

30th September


Consequences of Non-Compliance

  • Late fees under the Companies Act (₹100/day for ROC filings)

  • Penalty interest on late tax payments

  • Disqualification of directors (for non-filing over 3 years)

  • Legal notices and scrutiny from regulatory authorities

How to Stay Compliant

  • Use a compliance management tool or calendar app

  • Hire a professional CA or CS

  • Set email reminders for due dates

  • Conduct internal audits quarterly

Conclusion

Maintaining a detailed compliance calendar is not just about avoiding fines — it's about running your Private Limited Company efficiently and legally. Stay proactive, mark the key dates, and seek professional help if needed.

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