Running a Private Limited Company in India comes with mandatory annual compliance requirements that must be met regardless of whether the company is actively doing business. Missing these filings attracts penalties of 100 per day per form, can lead to strike-off of the company, and disqualifies directors from future directorships. This checklist covers everything a Pvt Ltd company must do each year.
MCA filings and ROC deadlines
AOC-4 (Financial Statements): Filed within 30 days of the AGM. The AGM must be held within 6 months of the financial year end — so by September 30 for FY ending March 31. AOC-4 is therefore due by October 30. MGT-7 (Annual Return): Filed within 60 days of the AGM — due by November 29. ADT-1 (Auditor Appointment): Filed within 15 days of the first board meeting of the financial year or when a new auditor is appointed. DIR-3 KYC: All directors must file this annually before September 30. MGT-14 (Filing of Board Resolutions): Certain resolutions must be filed within 30 days. Late filing penalty: 100 per day per form.
Board meetings and AGM requirements
Board Meetings: A minimum of 4 board meetings must be held every year, with a gap of not more than 120 days between consecutive meetings. Minutes of each board meeting must be recorded and signed. Annual General Meeting (AGM): Must be held every year within 6 months of the financial year end (by September 30 for FY ending March 31). The first AGM must be held within 9 months of the financial year end. Statutory Registers: The company must maintain Register of Members (MGT-1), Register of Directors (MBP-1), Register of Loans and Investments, Register of Charges, and minutes books for board and general meetings.
Income tax and GST compliance
Income tax return (ITR-6): Filed by October 31 if accounts are audited (which is mandatory for Pvt Ltd), or July 31 if no audit (not applicable for Pvt Ltd). Advance tax: Paid in 4 instalments during the year (June 15, September 15, December 15, March 15). TDS: Deducted on salaries, contractor payments, rent, professional fees and deposited by the 7th of the following month. TDS returns filed quarterly (24Q for salary, 26Q for non-salary). GST returns: Monthly GSTR-1 and GSTR-3B if turnover exceeds 5 crore; quarterly under QRMP scheme if below 5 crore. Annual GSTR-9 by December 31.
Frequently Asked Questions
8 questions answered by our legal experts
1What is the penalty for not holding an AGM on time?
2Is a statutory audit mandatory for all Pvt Ltd companies?
3What is the INC-20A compliance that new companies must do?
4What are the income tax compliance requirements for a Pvt Ltd?
5Can a dormant or inactive Pvt Ltd company skip compliance?
6What is the cost of annual compliance for a Pvt Ltd company?
7What happens if a Pvt Ltd company fails to comply for multiple years?
8What financial statements must be prepared annually?
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