⟳ Updated April 2026 · Companies Act, 2013

Post Incorporation Compliance · Private Limited Company · MCA India · FY 2026-27

Compliance Calendar for New Private Limited Company — Complete 2026 Guide: Never Miss a Deadline

Every essential deadline, statutory form, and penalty in one place — the complete ROC compliance checklist for any Private Limited Company incorporated on or after 1 April 2026.

📋 Companies Act 2013 🏛️ MCA / ROC Filing 📅 FY 2026-27 ⏱ 14 min read

First Board Meeting
+ Auditor Deadline

INC-20A Filing
Deadline

INC-20A
Non-Filing Penalty

AOC-4 / MGT-7
Late Fee (no cap)

⚡ Key Takeaways — Post Incorporation Compliance Calendar for Private Limited Company (2026)

First Board Meeting within 30 days of incorporation: Directors must submit Form DIR-8 (non-disqualification) and Form MBP-1 (disclosure of interest) at this meeting. The first auditor must be appointed under Section 139(6) at the same meeting or within 30 days of incorporation.
INC-20A within 180 days of incorporation: The Declaration of Commencement of Business is the legal gateway to starting operations. No business activity, borrowing, or revenue transaction is permitted before this form is acknowledged by the ROC. Non-filing penalty: ₹50,000 on the company. File at mca.gov.in.
Share certificates within 60 days of incorporation: Under Section 56(4)(a), certificates must be issued to all subscribers within 60 days. Non-small Private Limited Companies must issue shares in dematerialised (demat) form — physical certificates are not permitted for this category.
DPT-3 by 30 June every year: This annual return of deposits and exempted deposits — including director loans and inter-corporate borrowings — is due by 30 June for the financial year ending 31 March. It is among the most frequently missed filings by newly incorporated companies.
First AGM by 31 December of the year following the first financial year-end: For companies with a first financial year ending 31 March 2027, the AGM must be held by 31 December 2027. AOC-4 follows within 30 days of the AGM; MGT-7/7A within 60 days. No extension is available for the first AGM.

Post Incorporation Compliance Calendar for Private Limited Company — this is not a year-end task list. It is a continuous, legally binding obligation framework that begins on the day the Certificate of Incorporation is issued, not when the first invoice is raised or the first employee joins.

1 Financial Year Framework — The Foundation of Your Post Incorporation Compliance Calendar

Every annual compliance deadline in the Post Incorporation Compliance Calendar for Private Limited Company flows from one fixed anchor: the end of the first financial year. Under Section 2(41) of the Companies Act, 2013, every company’s financial year must end on 31 March. For a company incorporated on or after 1 April 2026, the first financial year runs from the date of incorporation to 31 March 2027. All annual filing deadlines — AGM, AOC-4, MGT-7, DPT-3 — are computed from this 31 March 2027 year-end.

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First Financial Year

Date of incorporation to 31 March 2027. All annual compliance deadlines are anchored to this 31 March 2027 year-end date.

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First AGM

Within 9 months of 31 March 2027 — i.e., on or before 31 December 2027. No extension is available for the first AGM under Section 96 of the Companies Act, 2013.

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First ROC Filings

AOC-4 within 30 days of the AGM. MGT-7 or MGT-7A within 60 days of the AGM. Late fee on both: ₹100 per day with no maximum cap.

2 Compliance Calendar for New Private Limited Company — Phase-by-Phase Deadlines

The following Post Incorporation Compliance Calendar for Private Limited Company covers every statutory obligation from the date of incorporation through the first full compliance cycle. Deadlines are expressed as days from incorporation or fixed annual dates so this calendar applies to every Private Limited Company regardless of their specific date of incorporation.

📌 Phase 1 — Immediate Obligations From Day 1 of Incorporation

From Day 1 — Activate PAN, TAN and Open Bank Account

Immediately on incorporation

PAN and TAN are auto-allotted via SPICe+ at the time of incorporation. Verify both are active on incometax.gov.in. Open a current bank account in the company’s name immediately — the bank statement is a mandatory attachment to INC-20A. Display the company’s full name, CIN, and registered office address on all letterheads, invoices, notices, and at the registered office premises under Section 12(3)(a) of the Companies Act, 2013. If the registered office address was not confirmed via SPICe+, file Form INC-22 within 30 days of incorporation.

📌 Phase 2 — Within 30 Days of Incorporation First Board Meeting · Auditor Appointment · DIR-8 · MBP-1

Within 30 Days — First Board Meeting

Section 173(1) — mandatory

The first Board Meeting must be held within 30 days of the date of incorporation. This is the most compliance-dense meeting in the company’s lifecycle. The following must be completed at this meeting:

Form DIR-8 (Non-Disqualification Declaration): Every director must submit a written declaration under Section 164(2) confirming they are not disqualified from holding a directorship. DIR-8 is retained at the registered office — not filed with MCA. Failure to submit: ₹1,00,000 penalty per director.
Form MBP-1 (Disclosure of Interest): Every director must disclose their interest in other companies, firms, or entities under Section 184(1). MBP-1 must be renewed at the first Board Meeting of every financial year. Retained internally — not filed with MCA. Failure to disclose: ₹1,00,000 penalty per director.
Appoint the First Auditor under Section 139(6). The auditor holds office until the conclusion of the first AGM.
Authorise bank account signatories for the company’s current account.
Authorise INC-20A filing once share subscription money is received.
Fix accounting policies and confirm the financial year end (31 March).

Penalty for not holding the first Board Meeting within 30 days: ₹25,000 on the company; ₹5,000 on each director in default.

Within 30 Days — Appoint First Auditor

Section 139(6) — mandatory

The Board of Directors must appoint the first auditor of the company within 30 days of incorporation. If the Board fails to make this appointment, the members must do so at an Extraordinary General Meeting (EGM) within 90 days. The auditor must provide written consent and a certificate of non-disqualification under Section 141 before the appointment is finalised. The auditor so appointed holds office until the conclusion of the first Annual General Meeting.

📌 Phase 3 — Within 15 to 60 Days of Incorporation ADT-1 · Share Certificates · BEN-2 · INC-22

Within 15 Days of Auditor Appointment — File Form ADT-1

Section 139(1) — ROC filing

After the Board appoints the first auditor, Form ADT-1 must be filed with the ROC within 15 days of the appointment. Since the auditor is typically appointed at the first Board Meeting (which must occur within 30 days of incorporation), the ADT-1 deadline effectively falls within 45 days of incorporation. Attachments required: board resolution for auditor appointment; auditor’s written consent; auditor’s certificate of non-disqualification. File at mca.gov.in. Late filing attracts additional government fees at the rate of ₹300 per day.

Within 60 Days of Incorporation — Issue Share Certificates

Section 56(4)(a) — mandatory

Share certificates must be issued to every subscriber to the Memorandum of Association within 60 days of the date of incorporation. For non-small Private Limited Companies, shares must be issued in dematerialised (demat) form only — as mandated by Rule 9B of the Companies (Prospectus and Allotment of Securities) Rules, effective from September 30, 2024. This requires obtaining an ISIN and appointing a SEBI-registered Registrar and Transfer Agent (RTA) before certificates are issued. Small companies (paid-up capital ≤ ₹4 crore and turnover ≤ ₹40 crore) may continue to issue physical share certificates. Penalty for default: ₹25,000 on the company; ₹5,000 per day for each officer in default for continuing failure.

Within 30 Days of Receiving BEN-1 — File Form BEN-2 (if applicable)

Section 90 — Significant Beneficial Owner

If any subscriber holds 10% or more of the company’s shares, voting rights, or dividend rights indirectly — through a corporate body, trust, HUF, or partnership — that individual qualifies as a Significant Beneficial Owner (SBO) and must file Form BEN-1 with the company. On receiving BEN-1, the company must file Form BEN-2 with the ROC within 30 days. Where all subscribers are natural persons holding shares directly in their own names, BEN-2 is not triggered. From incorporation, the company must maintain Form BEN-3 (internal SBO register) at the registered office. Non-compliance under Section 90 attracts penalties on both the company and the beneficial owner. Verify the form at mca.gov.in.

📌 Phase 4 — Within 180 Days of Incorporation INC-20A — The Most Critical Filing

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INC-20A is the legal gateway to commencing business. A Private Limited Company cannot commence any business operations, exercise borrowing powers, or enter into revenue-generating contracts until Form INC-20A is filed and the ROC acknowledges it. Section 10A of the Companies Act, 2013 makes this an absolute statutory bar. File INC-20A as soon as share capital is received in the bank — do not wait until the 180-day deadline.

Within 180 Days of Incorporation — File Form INC-20A

Section 10A — Declaration of Commencement of Business

Form INC-20A is the Declaration of Commencement of Business. It must be filed within 180 days of the date of incorporation. Required attachments:

A bank statement or bank certificate confirming receipt of the full share subscription amount from every subscriber to the MOA.
Registered office address proof — a utility bill not older than 2 months, and a NoC from the property owner if the premises are not owned by the company (if not already confirmed via SPICe+).
For regulated businesses (e.g., NBFCs require RBI approval, insurance companies require IRDAI approval) — a copy of the relevant regulatory licence or approval.

The form must be certified by a practicing Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CMA), and digitally signed by a director. File at mca.gov.in.

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Penalties for INC-20A non-filing under Section 10A(2): Company — ₹50,000. Each director in default — ₹1,000 per day, subject to a maximum of ₹1,00,000 per director. Continued non-compliance beyond 180 days empowers the ROC to initiate strike-off proceedings under Section 248 of the Companies Act, 2013. Any business conducted before INC-20A is acknowledged renders directors personally liable for debts incurred during that period.

📌 Phase 5 — Annual Compliance Deadlines (FY 2026-27) Fixed dates — June 2027 through April 2028

By 30 June Every Year — File Form DPT-3 (Return of Deposits)

Annual — Rule 16, Companies (Acceptance of Deposits) Rules, 2014

Form DPT-3 must be filed with the ROC annually by 30 June, reporting all outstanding deposits and exempted deposits as of 31 March of the financial year just ended. For FY 2026-27 (ending 31 March 2027), DPT-3 is due by 30 June 2027. This filing is required even where the company has no formal public deposits — any director loan, inter-corporate borrowing, or unsecured advance that qualifies as an exempted deposit must be disclosed. A company with truly zero such transactions should confirm the nil-filing position with its CA before deciding not to file. Penalty: fine of up to ₹10 crore or twice the deposit amount (whichever is lower) on the company; imprisonment for officers in cases of intentional violation. File at mca.gov.in.

By 30 September Every Year — DIR-3 KYC (Annual Director KYC)

Annual — Rule 12A, Companies (Appointment and Qualification of Directors) Rules

Every individual holding a Director Identification Number (DIN) must file DIR-3 KYC by 30 September of each year. Directors who completed full KYC in a prior year may use the simplified web-based DIR-3 KYC-Web process (OTP-based). New DIN holders must file the full form with DSC for the first time. Failure to file deactivates the DIN immediately. A deactivated DIN prevents the director from signing board resolutions, MCA forms, or any DSC-backed filings. Reactivation requires filing DIR-3 KYC with a fixed penalty fee of ₹5,000. File at mca.gov.in.

By 31 October Every Year — File MSME-1 (Half-Yearly, April–September)

Half-Yearly — MSMED Act, 2006 read with MCA Notification

Form MSME-1 is a half-yearly return filed with the ROC if the company has outstanding dues to Micro or Small Enterprise suppliers beyond 45 days from the date of acceptance or deemed acceptance of goods or services. The April–September period return is due by 31 October; the October–March period return is due by 30 April of the following year. Companies with no qualifying outstanding dues to MSME vendors are not required to file for that period. Penalty: ₹20,000 on the company; continuing daily fines on defaulting officers. Maintain a vendor payment register to track MSME supplier status and payment dates on a monthly basis.

By 31 October Every Year — File ITR-6 (Income Tax Return)

Income Tax Act, 1961 — Section 139(1)

All companies must file their Income Tax Return in Form ITR-6. For companies required to get their accounts audited under Section 44AB of the Income Tax Act, the due date is 31 October of the assessment year. For FY 2026-27, ITR-6 is due by 31 October 2027. Advance tax must also be paid in four quarterly instalments during the financial year — by 15 June (15%), 15 September (45%), 15 December (75%), and 15 March (100%) — if total tax liability for the year exceeds ₹10,000. Non-payment or short-payment of advance tax attracts interest under Sections 234B and 234C. Verify thresholds and due dates at incometax.gov.in.

By 31 December — First Annual General Meeting (AGM)

Section 96 — within 9 months of first financial year-end

For the first financial year ending 31 March 2027, the first AGM must be held on or before 31 December 2027 — within 9 months of the financial year-end. Mandatory agenda items:

Adoption of audited financial statements for FY 2026-27 (Balance Sheet, P&L, Directors’ Report, Auditor’s Report).
Appointment or ratification of auditor for a 5-year term, followed by ADT-1 filing within 15 days of the AGM.
Declaration of dividend (if any).
Appointment of directors liable to retire by rotation (if applicable).

No extension is available for the first AGM. Penalty: ₹1,00,000 on the company; ₹5,000 per day of continuing default on each defaulting officer. The ROC may also call an AGM under Section 97.

Important — OPC vs Private Limited Company: Under Section 96(1) of the Companies Act, 2013, One Person Companies (OPCs) are exempt from holding an Annual General Meeting. This exemption is exclusive to OPCs. Private Limited Companies — regardless of the number of shareholders or size — are required to hold the AGM within the prescribed timeline every year.

Within 30 Days of AGM — File Form AOC-4 (Financial Statements)

Section 137 — ROC filing

The audited financial statements for FY 2026-27 — Balance Sheet, Profit and Loss Account, Cash Flow Statement (non-small companies), Directors’ Report, and Auditor’s Report — must be filed in Form AOC-4 with the ROC within 30 days of the AGM date. If the AGM is held on 31 December 2027, AOC-4 is due by 30 January 2028. Small companies are exempt from preparing a Cash Flow Statement but must still file AOC-4. Even unadopted accounts must be filed within 30 days of the AGM. Late fee: ₹100 per day with no maximum cap. File at mca.gov.in.

Within 60 Days of AGM — File Form MGT-7 or MGT-7A (Annual Return)

Section 92 — ROC filing

The Annual Return must be filed within 60 days of the AGM date. If the AGM is 31 December 2027, the deadline is 29 February 2028. MGT-7A (simplified, self-certified) is available only for small companies under Section 2(85). All other Private Limited Companies must file MGT-7, which requires mandatory certification by a practicing Company Secretary (CS). Evaluate small company status based on actual 31 March 2027 audited figures before selecting the form. Late fee: ₹100 per day with no maximum cap.

By 30 April Every Year — File MSME-1 (Half-Yearly, October–March)

Half-Yearly — second return period

The second half-yearly MSME-1, covering the October–March period, is due by 30 April of the following year. For the October 2027–March 2028 period, the deadline is 30 April 2028. Companies with no outstanding dues to MSME suppliers exceeding 45 days during this period are not required to file. Update the vendor payment register monthly to track this obligation accurately throughout the year.

3 Complete ROC Compliance Checklist for Private Limited Company — Master Reference Table (FY 2026-27)

The following master table is your complete Post Incorporation Compliance Calendar for Private Limited Company, with relative deadlines, forms, and penalty references for every obligation. All deadlines marked “from incorporation” apply from your company’s specific date of incorporation.

Compliance	Form	Deadline	Penalty for Default
Display Company Name and CIN	— (operational)	From Day 1 of incorporation	₹1,000/day on company and officer
Open Company Bank Account	— (operational)	Immediately — prerequisite for INC-20A	INC-20A cannot be filed without bank statement
Intimation of Registered Office (if not filed at SPICe+)	INC-22 (ROC)	Within 30 days of incorporation	₹1,000/day up to ₹1,00,000
First Board Meeting	— (internal)	Within 30 days of incorporation	₹25,000 company; ₹5,000 per director
DIR-8 (Non-Disqualification)	DIR-8 (retained at office)	At first Board Meeting (within 30 days)	₹1,00,000 per director (Section 164)
MBP-1 (Disclosure of Interest)	MBP-1 (retained at office)	At first Board Meeting; renewed annually	₹1,00,000 per director (Section 184)
Appointment of First Auditor	Board Resolution	Within 30 days of incorporation	Members must appoint at EGM within 90 days if Board fails
ADT-1 (Auditor Intimation)	ADT-1 (ROC)	Within 15 days of auditor appointment (effectively within 45 days of incorporation)	₹300/day additional late filing fee
Share Certificate Issuance	Physical / Demat	Within 60 days of incorporation	₹25,000 company; ₹5,000/day continuing default
BEN-1 / BEN-2 (Significant Beneficial Owner)	BEN-2 (ROC)	Within 30 days of receiving BEN-1 (if applicable)	Penalty under Section 90 on company and SBO
INC-20A (Commencement of Business)	INC-20A (ROC)	Within 180 days of incorporation	₹50,000 company; ₹1,000/day per director (max ₹1 lakh)
DPT-3 (Return of Deposits / Loans)	DPT-3 (ROC)	By 30 June every year (for FY ending 31 March)	Up to ₹10 crore or 2× deposit amount
DIR-3 KYC (All Directors)	DIR-3 KYC / KYC-Web	By 30 September every year	₹5,000 fixed; DIN deactivated until filed
MSME-1 — April to September period	MSME-1 (ROC)	By 31 October every year (if applicable)	₹20,000 company; daily fines on directors
ITR-6 (Income Tax Return)	ITR-6	By 31 October every year (for companies under audit)	₹10,000 late fee; interest under Sections 234B & 234C
First AGM	— (meeting)	By 31 December 2027 (9 months from 31 March 2027)	₹1,00,000 company; ₹5,000/day continuing default
ADT-1 (Post-AGM Auditor Ratification)	ADT-1 (ROC)	Within 15 days of AGM	₹300/day additional late filing fee
AOC-4 (Financial Statements)	AOC-4 (ROC)	Within 30 days of AGM	₹100/day — no maximum cap
MGT-7 / MGT-7A (Annual Return)	MGT-7 or MGT-7A	Within 60 days of AGM	₹100/day — no maximum cap
MSME-1 — October to March period	MSME-1 (ROC)	By 30 April every year (if applicable)	₹20,000 company; daily fines on directors

4 What Applies to a Private Limited Company — INC-20A, AGM, AOC-4, MGT-7 Applicability Overview

The tables below map every post-incorporation and annual compliance to both categories of Private Limited Company — small and non-small. This covers the INC-20A filing deadline for Private Limited Company, MGT-7 and AOC-4 filing deadlines 2026, AGM requirements, BEN-2, and all threshold-based obligations — aligned with the Companies Act, 2013 and current MCA/ROC practice as of January 2026.

Section A — Post-Incorporation Compliance

Compliance Requirement	Small Pvt Ltd (Capital ≤ ₹4 Cr & Turnover ≤ ₹40 Cr)	Non-Small Pvt Ltd (Above either threshold)	Statutory Basis
Intimation of Registered Office (INC-22)	✓ If not filed at incorporation	✓ If not filed at incorporation	Section 12 — within 30 days
Appointment of First Auditor	✓ Mandatory	✓ Mandatory	Section 139(6) — within 30 days
Declaration of Commencement of Business (INC-20A)	✓ Mandatory	✓ Mandatory	Section 10A — within 180 days
Appointment of Company Secretary (whole-time)	✗ Not required below ₹10 Cr paid-up capital	✓ Mandatory if paid-up capital ≥ ₹10 Cr	Section 203 — MR-1 within 60 days of appointment
Significant Beneficial Owner (BEN-1 / BEN-2)	✓ If indirect SBO exists	✓ If indirect SBO exists	Section 90 — within 30 days of BEN-1 receipt
Share Certificate / Dematerialisation	✓ Physical certificates permitted	✓ Demat mandatory — Rule 9B	Section 56(4)(a) — within 60 days

Section B — Annual Compliance

Compliance Requirement	Small Pvt Ltd	Non-Small Pvt Ltd	Statutory Basis
Annual General Meeting (AGM)	✓ Mandatory OPCs are exempt under Section 96(1)	✓ Mandatory	Section 96 — 9 months from financial year-end
Filing of Annual Return	✓ MGT-7A (simplified, self-certified)	✓ MGT-7 (CS certification mandatory)	Section 92 — within 60 days of AGM
Filing of Financial Statements	✓ AOC-4 (no Cash Flow Statement)	✓ AOC-4 (including Cash Flow Statement)	Section 137 — within 30 days of AGM
Filing of DPT-3	✓ If any loans / exempted deposits exist	✓ If any loans / exempted deposits exist	Rule 16 — by 30 June annually
Director KYC (DIR-3 KYC)	✓ All DIN holders	✓ All DIN holders	Rule 12A — by 30 September annually
Significant Beneficial Owner Filing (BEN-2)	✓ If SBO exists	✓ If SBO exists	Section 90 — event-based, within 30 days
Board Meetings per year	✓ Minimum 2 (one per half-year; 90 days apart)	✓ Minimum 4 (max 120 days between consecutive)	Section 173
Secretarial Audit (MR-3)	✗ Not applicable below threshold	✓ If paid-up capital ≥ ₹50 Cr or turnover ≥ ₹250 Cr	Section 204 read with Rule 9
Board Committees (Audit / NRC)	✗ Generally not applicable	✓ Threshold-based — primarily for listed and large public companies	Sections 177 & 178
Quarterly Filings	✗ Not applicable (unlisted)	✗ Not applicable (unlisted)	Applicable only to listed companies under SEBI (LODR)

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Small company status must be re-evaluated at every 31 March year-end. A company that qualifies as small at incorporation may exceed either threshold during FY 2026-27. If it does, the higher-compliance regime — MGT-7 (CS certified), Cash Flow Statement in AOC-4, mandatory demat shares, and four Board Meetings — applies from the following year. Misclassifying as a small company when the thresholds have been crossed constitutes a default under the Companies Act, 2013.

5 Ongoing ROC Compliance Checklist for Private Limited Company — Board Meetings and Statutory Registers

Beyond the INC-20A filing deadline and the annual ROC filings, the Companies Act, 2013 requires all statutory registers to be maintained at the registered office from Day 1 of incorporation. This is a continuous part of the ROC compliance checklist for Private Limited Company 2026 — not a filing that happens once a year. All registers must be maintained and available for inspection at all times.

📋 Mandatory Statutory Registers — to be maintained at the Registered Office from Day 1

✓Register of Members (MGT-1): Names, addresses, shareholding details, and folio numbers of all members. Must be updated within 7 days of any change in membership or shareholding structure.
✓Register of Directors and KMP (MBP-4): Details of all directors and Key Managerial Personnel — DIN, PAN, date of appointment, residential address, and other directorships held. Must be updated within 30 days of any change.
✓Register of Charges (CHG-7): Details of all charges created on the company’s assets — mortgages, hypothecations, pledges, and other encumbrances — from the date the charge is created.
✓Register of Loans, Investments, Guarantees and Security (MBP-2): Mandatory under Section 186. Records all inter-corporate loans, investments made, guarantees given, and security provided by the company — including terms and purpose of each transaction.
✓Register of Contracts with Related Parties (MBP-4): Records all related party contracts and arrangements under Sections 184 and 188, including the nature of the transaction and whether Board or shareholder approval was obtained.
✓Minutes Books: Separate bound volumes for Board Meeting minutes and General Meeting minutes. The Chairman must sign the minutes within 30 days of each meeting. Minutes must be retained permanently and cannot be destroyed.
!Register of Significant Beneficial Owners (BEN-3): Internal register of all SBO declarations received via Form BEN-1, maintained under Section 90(9). Must be available for inspection at the registered office at all times.
!Register of Share Transfers: Records every transfer instrument (SH-4) and the corresponding update to the Register of Members. Must be updated within 60 days of presentation of the transfer instrument.

6 Event-Based Filings — DIR-12, PAS-3, CHG-1 and More for Private Limited Company Compliance After Incorporation

Several obligations within the Private Limited Company compliance after incorporation framework are not calendar-driven but are triggered by specific corporate events. These must be filed within the prescribed window from the date of the event — delays attract the same per-day penalty structure as annual filings like AOC-4 and MGT-7.

Corporate Event	Form	Filing Window
Appointment / Resignation of Director	DIR-12	Within 30 days of the event
New Allotment of Shares (capital raise)	PAS-3	Within 30 days of allotment
Transfer of Shares	SH-4 + Register update	Within 60 days of presentation of transfer instrument
Special / Ordinary Resolution (Section 117)	MGT-14	Within 30 days of passing the resolution
Change of Registered Office (same city)	INC-22	Within 15 days of change
Change of Registered Office (different city / state)	INC-23 + INC-28	ROC / NCLT approval required prior to change
Creation of Charge (bank loan, mortgage)	CHG-1	Within 30 days (extendable to 60 days with additional fee; up to 120 days with Registrar approval)
Satisfaction / Release of Charge	CHG-4	Within 30 days of satisfaction
Appointment of KMP (CEO, CFO, CS)	MR-1	Within 60 days of appointment (where mandatory)
Alteration of MOA / AOA	MGT-14 + INC-27	Within 30 days of special resolution
Change in Company Name	INC-24 + INC-25	After ROC name approval via RUN / SPICe+

7 Tax and Regulatory Compliance After Incorporation — GST, TDS, Advance Tax, PF and More

The MCA compliance layer runs concurrently with tax and regulatory obligations under the Income Tax Act, Goods and Services Tax Act, and sector-specific statutes. These obligations are equally important parts of the Post Incorporation Compliance Calendar for Private Limited Company and represent the complete picture of Private Limited Company compliance after incorporation.

📋 Tax and Regulatory Compliance Checklist — Private Limited Company

✓GST Registration: Mandatory when aggregate turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services) per year. Voluntary registration is advisable for B2B operations to enable Input Tax Credit. Monthly filings: GSTR-1 (outward supplies) and GSTR-3B (tax payment summary). Quarterly QRMP scheme is available for turnover below ₹5 crore. Register at gst.gov.in.
✓TDS Deduction and Remittance: Applicable when the company makes payments above statutory thresholds — salary, rent, professional fees, contractor payments, interest. TDS must be deducted and deposited by the 7th of the following month. Quarterly TDS returns (Form 24Q for salary; Form 26Q for non-salary) must be filed. Non-deduction or non-deposit attracts interest at 1–1.5% per month plus a penalty equal to the tax not deducted.
✓Advance Tax: If total tax liability for the financial year exceeds ₹10,000, advance tax must be paid in four instalments — by 15 June (15%), 15 September (45%), 15 December (75%), and 15 March (100%). Short-payment or non-payment attracts interest under Sections 234B and 234C of the Income Tax Act, 1961. Verify at incometax.gov.in.
!Provident Fund (PF) Registration: Mandatory once the company has 20 or more employees. Monthly ECR (Electronic Challan cum Return) and contributions must be remitted by the 15th of the following month. Register at epfindia.gov.in.
!ESIC Registration: Mandatory once the company has 10 or more employees (in most states) with wages up to ₹21,000 per month. Monthly contribution remittance and half-yearly return filing are required.
!Professional Tax (State-Specific): Applicable in Maharashtra, Karnataka, Tamil Nadu, West Bengal, and several other states. Registration requirements and payment cycles vary by state. Non-compliance attracts state-level penalties.
!DPIIT Startup India Recognition (if eligible): Companies incorporated within the last 10 years, with annual turnover not exceeding ₹100 crore, working towards innovation or a scalable business model, may apply for DPIIT recognition. Benefits include tax exemption under Section 80-IAC, self-certification under labour laws, and fast-track IP filing. Apply at startupindia.gov.in.
₹FLA Return (RBI) — if foreign investment received: Companies that have received FDI or made Overseas Direct Investment (ODI) must file the Foreign Liabilities and Assets Annual Return with the RBI by 15 July every year. This is filed on the RBI’s FIRMS portal — entirely separate from all MCA filings. Verify at rbi.org.in.

8 Penalties for Non-Compliance — Why Private Limited Company Annual Compliance Requirements Cannot Be Ignored

Understanding the Private Limited Company annual compliance requirements India mandates is critical — the Companies Act, 2013 operates on a per-day penalty structure for most defaults with no maximum cap on the most critical filings. For a newly incorporated Private Limited Company, these are the three highest-risk consequences in the first two years.

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Director Disqualification

Under Section 164(2), a director is disqualified for 5 years if the company fails to file financial statements or annual returns for three consecutive years. Disqualification applies across every company where the individual holds a directorship — not just the defaulting company.

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Strike-Off by ROC

Under Section 248, the ROC can remove the company from the register if INC-20A is not filed within 180 days, or if the company fails to file financial statements and annual returns for two consecutive financial years. Restoration requires NCLT proceedings — expensive and time-consuming.

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Uncapped Daily Penalties

AOC-4 and MGT-7 late fees are ₹100 per day with no maximum cap. A 365-day delay on both forms accumulates ₹73,000 in late fees alone — before prosecution risk, compounding applications, and professional regularisation costs.

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Zero business activity is not an exemption from any filing. A company with no transactions, no revenue, and no employees must still file INC-20A, DPT-3, AOC-4 (nil balance sheet), MGT-7/7A, and DIR-3 KYC for all directors. The obligation arises from the company’s registered existence under the Companies Act, 2013 — not from its operational status. This is one of the most expensive compliance misconceptions among first-time founders.

Stay on Top of Your Post Incorporation Compliance — Never Miss a Deadline

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9 Frequently Asked Questions — INC-20A Filing Deadline, AGM, AOC-4 and MGT-7 for Private Limited Company

What must a Private Limited Company complete within the first 30 days of incorporation? +

Within 30 days of incorporation, the company must: (1) hold its First Board Meeting, at which each director submits Form DIR-8 (non-disqualification declaration) and Form MBP-1 (disclosure of interest in other entities); (2) appoint the first auditor under Section 139(6); and (3) file Form INC-22 to confirm the registered office address with the ROC if it was not confirmed at the SPICe+ stage. Form ADT-1 must follow within 15 days of the auditor’s appointment. All forms are filed at mca.gov.in.

What is Form INC-20A and what is the consequence of not filing it on time? +

Form INC-20A is the Declaration of Commencement of Business under Section 10A of the Companies Act, 2013. It must be filed within 180 days of incorporation. Until INC-20A is acknowledged by the ROC, the company cannot legally conduct any business activity, exercise borrowing powers, or enter into revenue contracts. Penalty for non-filing: ₹50,000 on the company and ₹1,000 per day per director in default (maximum ₹1,00,000 per director). Continued non-compliance empowers the ROC to initiate strike-off proceedings under Section 248. File at mca.gov.in.

Is the Annual General Meeting mandatory for a Private Limited Company? What about an OPC? +

Yes — a Private Limited Company must hold an AGM every year. For the first financial year ending 31 March 2027, the AGM must be held by 31 December 2027 — within 9 months of the financial year-end — under Section 96 of the Companies Act, 2013. No extension is available for the first AGM. However, a One Person Company (OPC) is explicitly exempt from holding an AGM under the proviso to Section 96(1). This exemption is exclusive to OPCs and does not extend to Private Limited Companies regardless of their size or shareholder count.

What is the difference between MGT-7 and MGT-7A, and which form does a new Private Limited Company file? +

MGT-7A is a simplified annual return available only to companies qualifying as small companies under Section 2(85) — paid-up capital not exceeding ₹4 crore and turnover not exceeding ₹40 crore. Small companies can self-certify MGT-7A without a Company Secretary. Non-small Private Limited Companies must file the full Form MGT-7, which requires mandatory certification by a practicing Company Secretary. The applicable form is determined by the company’s actual audited figures at the financial year-end (31 March). Both forms must be filed within 60 days of the AGM at mca.gov.in.

Does a Private Limited Company with no business activity need to file annual returns? +

Yes — absolutely. Every registered Private Limited Company must file annual returns and financial statements regardless of whether any business was conducted, revenue was earned, or employees were hired. INC-20A, DPT-3, AOC-4 (nil balance sheet), MGT-7/7A, and DIR-3 KYC for all directors are mandatory even for companies with zero transactions. The obligation is triggered by the company’s registered existence under the Companies Act, 2013 — not by its operational status. Companies with no plans to operate should consider formal Dormant Company status under Section 455 or voluntary strike-off under Section 248(2) to avoid accumulating penalties.

What is Form DPT-3 and does a newly incorporated company need to file it? +

Form DPT-3 is an annual return of deposits and exempted deposits filed with the ROC by 30 June each year under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Most newly incorporated companies receive founder loans or director advances that qualify as exempted deposits — these must be disclosed in DPT-3 even though they are not public deposits. A company with truly zero such transactions should confirm this position with its CA before deciding not to file. Penalty for default: up to ₹10 crore or twice the deposit amount (whichever is lower). For FY 2026-27 (ending 31 March 2027), DPT-3 is due by 30 June 2027.

10 Conclusion — Your Post Incorporation Compliance Calendar for Private Limited Company Starts on Day One

The Post Incorporation Compliance Calendar for Private Limited Company is not a year-end checklist — it is a continuous obligation framework that starts the moment the Certificate of Incorporation is issued. The first Board Meeting within 30 days, Form ADT-1 within 15 days of auditor appointment, share certificates within 60 days, and Form INC-20A within 180 days — each is a statutory deadline with daily penalties, director disqualification exposure, and ROC-initiated strike-off risk if missed. The annual cycle then adds DIR-3 KYC by 30 September, DPT-3 by 30 June, the first AGM by 31 December 2027, and AOC-4 and MGT-7/7A within 30 and 60 days of the AGM respectively.

Two distinctions materially affect your specific compliance burden. First, the small company classification — if your paid-up capital stays below ₹4 crore and turnover below ₹40 crore at the 31 March year-end, you file MGT-7A (not MGT-7) and hold two Board Meetings instead of four. Second, the demat share requirement — non-small Private Limited Companies must issue shares in dematerialised form only, which requires an ISIN and an RTA to be in place before the 60-day share certificate deadline arrives. Both determinations must be made at every financial year-end based on actual audited figures.

The most effective approach to Private Limited Company compliance after incorporation is to appoint a qualified Chartered Accountant and a Company Secretary from Day 1, map every relative deadline into a shared compliance calendar from the date of incorporation, and treat this Post Incorporation Compliance Calendar for Private Limited Company as a founding function — not an afterthought. A single missed MCA filing can block a bank loan, freeze a funding due diligence process, or result in a director losing the ability to sign any company document across all their directorships in India.

Validraft Legal Team

Legal Drafting & Compliance · validraft.in · This calendar is based on the Companies Act, 2013, Companies (Incorporation) Rules, Companies (Acceptance of Deposits) Rules, and current MCA/ROC practice aligned with the January 2026 compliance framework. All relative deadlines apply from your company’s specific date of incorporation. Verify all forms, fees, and due dates at mca.gov.in before acting.