The Annual Compliance Calendar for Private Limited Companies in India

A private limited company has recurring obligations under several laws. This guide lists the main ones for a typical company. Due dates are often extended, and rules change, so always confirm current dates before relying on them.

Monthly

• TDS/TCS deposit — by the 7th of the following month (March deductions have a later date).
• GSTR-1 — by the 11th for monthly filers (quarterly filers under QRMP use IFF and file quarterly).
• GSTR-3B — by the 20th for monthly filers; quarterly filers have state-based dates in the month after the quarter.
• PF and ESI — contributions and returns by the 15th.
• Professional Tax — as per the state's rules.

Quarterly

• TDS/TCS returns — generally by the end of the month after each quarter, and 31 May for the January–March quarter.
• Advance tax instalments — 15 June, 15 September, 15 December and 15 March.
• At least one board meeting a quarter, with no more than 120 days between meetings (small companies and OPCs have relaxed requirements).

Annual

• Statutory audit and board approval of financial statements.
• Annual general meeting — within six months of the year-end, usually by 30 September.
• AOC-4 (financial statements) — within 30 days of the AGM.
• MGT-7/MGT-7A (annual return) — within 60 days of the AGM.
• Income tax return — 31 October for audited companies, or 30 November where transfer pricing reporting applies.
• Tax audit report, where applicable — generally one month before the return due date.
• GSTR-9 and, where applicable, GSTR-9C — by 31 December.
• DPT-3 return of deposits — by 30 June.
• Director KYC — check MCA's current requirements and frequency, which have been revised.

Half-yearly and Event-based

• MSME-1 — half-yearly, where dues to MSME suppliers are outstanding beyond 45 days.
• Event filings — director changes, share allotments, charges, registered office changes and others, usually within 30 days of the event.

Turning This Into a Calendar

1. Add state-specific and sector-specific obligations.
2. Assign an owner to each item.
3. Set internal deadlines a few days before statutory ones.
4. Record completion and file evidence.

Getting Help

Think Filing builds and runs compliance calendars for companies, and handles the filings themselves.