Every Pvt Ltd company in India has a fixed annual compliance calendar — ROC filings, board meetings, the AGM, DIR-3 KYC, income tax and audit. Here is the full checklist for 2026.
Why annual compliance is non-negotiable
A Private Limited Company is a regulated entity, and the Companies Act, 2013 prescribes a fixed set of annual obligations regardless of whether the company traded or earned profit. Even a dormant company with no revenue must file its annual returns and hold its meetings.
The penalties for slipping are severe and uncapped: ROC late fees run at ₹100 per day per form with no maximum, and continued default can lead to the company being struck off and its directors disqualified for five years. Treating compliance as a routine calendar, not an afterthought, is the only safe approach.
Board meetings and the AGM
A Pvt Ltd must hold at least four board meetings each year, with no more than 120 days between two consecutive meetings. Minutes of each meeting must be recorded and maintained in the statutory minute book.
The company must also hold an Annual General Meeting (AGM) within six months of the end of the financial year (so by 30 September for a year ending 31 March), and the first AGM within nine months of the first financial year-end. At the AGM, shareholders adopt the audited accounts and appoint or reappoint the auditor.
The core ROC filings
Two forms anchor the ROC calendar. Form AOC-4 files the company's audited financial statements and must be submitted within 30 days of the AGM. Form MGT-7 (or MGT-7A for small companies and OPCs) is the annual return and is due within 60 days of the AGM.
Every director must complete DIR-3 KYC each year, typically by 30 September, to keep their DIN active — an inactive DIN deactivates the director's ability to file. Companies that took deposits or loans may also need to file DPT-3, and certain companies file MSME-1 for outstanding dues to MSME suppliers.
Audit and income tax
Every Private Limited Company must have its accounts audited by a practising Chartered Accountant, irrespective of turnover. The auditor is appointed for a term and reported to the ROC via Form ADT-1.
Separately, the company files its income tax return (ITR-6) by the due date — usually 31 October for audited companies — and pays advance tax in quarterly instalments through the year. Where applicable, a tax audit report (Form 3CA/3CD) and TDS returns are also part of the calendar.
Keeping it all on track
The practical risk is not any single filing but losing track of a calendar with a dozen moving deadlines across the MCA, Income Tax and GST systems. A simple compliance calendar mapped to your financial year, with reminders a fortnight before each due date, prevents the avoidable ₹100-a-day penalties.
Many founders delegate the entire calendar to a managed compliance service that prepares the documents, files the forms and confirms each acknowledgement — turning a recurring source of anxiety into a predictable annual line item.