A Private Limited Company has mandatory annual filings with MCA, Income Tax, and GST. Missing any deadline attracts heavy penalties. Here is a complete compliance calendar for FY 2025-26.
Why Compliance Matters for Pvt Ltd Companies
Non-compliance with MCA, income tax, and GST filings can result in penalties starting from ₹200/day, disqualification of directors, compulsory strike-off of the company, and personal liability of directors. Companies struck off cannot easily be revived and may lead to reputation damage with banks and customers.
MCA / ROC Annual Filings
| Form | Purpose | Due Date | Penalty for Late Filing |
| MGT-7 / MGT-7A | Annual Return | 60 days from AGM (Nov 29) | ₹200/day per form |
| AOC-4 | Financial Statements | 30 days from AGM (Oct 29) | ₹200/day |
| ADT-1 | Auditor Appointment | 15 days from AGM | ₹200/day |
| DIR-3 KYC | Director KYC | September 30 annually | ₹5,000 deactivation fee |
| MSME-1 | MSME Payment Report | April 30 and October 31 | ₹25,000 – ₹3 lakh |
| DPT-3 | Deposits/Loans Return | June 30 annually | ₹25,000 – ₹2 crore |
Annual General Meeting (AGM)
Every Pvt Ltd company must hold an AGM within 6 months from the close of the financial year (i.e., by September 30 for companies with April-March FY). First AGM must be held within 9 months. AGM approves financial statements, dividend, reappointment of director, and auditor. Failure to hold AGM: penalty up to ₹1 lakh on the company and directors.
Income Tax Filings for Pvt Ltd
| Filing | Due Date |
| ITR-6 (company income tax return) | October 31, 2026 (audit) / July 31 (non-audit) |
| Tax Audit Report (Form 3CA-3CD) | September 30, 2026 |
| Advance Tax (Q1) | June 15, 2026 |
| Advance Tax (Q2) | September 15, 2026 |
| Advance Tax (Q3) | December 15, 2026 |
| Advance Tax (Q4) | March 15, 2027 |
| TDS Returns (26Q, 24Q) | 31st after each quarter |
GST Filings for Pvt Ltd
GSTR-1 (outward supplies): 11th of each month. GSTR-3B (tax payment summary): 20th of each month. GSTR-9 (annual return): December 31 annually. Missing GST filings: late fee ₹50/day (₹20/day for nil returns) + 18% interest on outstanding tax. GST registration may also be cancelled for persistent non-filing.
Event-Based Compliance (Throughout the Year)
Board meetings: minimum 4 per year (every quarter). Change of directors (DIR-12): within 30 days. Allotment of shares (PAS-3): within 30 days. Charge creation (CHG-1): within 30 days. Registered office change (INC-22): within 30 days. Director/shareholder loans: specific compliance requirements apply.
Cost of Annual Compliance for a Small Pvt Ltd
Typical annual compliance cost for a small Private Limited Company: Statutory audit (₹10,000-20,000) + ROC filings (₹5,000-10,000) + ITR filing (₹3,000-8,000) + GST monthly (₹6,000-18,000/year) + director KYC (₹500-1,000). Total: approximately ₹25,000-55,000/year depending on turnover and complexity. Non-compliance penalties can easily exceed this.
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