Every private limited company in India has a fixed calendar of filings with the Registrar of Companies (ROC) and the tax department. Late filing attracts additional fees of ₹100 per day for each form with no upper limit, and continued default can disqualify directors and lead to the company being struck off. This calendar assumes a financial year ending 31 March and an AGM held on 30 September.

April to June

  • 30 April — MSME-1: half-yearly return of payments outstanding to micro and small enterprises for more than 45 days (October to March).
  • 30 June — DPT-3: annual return of deposits and of outstanding receipts of money not treated as deposits, such as loans from directors.
  • First board meeting of the year: the board must meet at least four times a year, with a gap of no more than 120 days between meetings. Small companies and one person companies need only two meetings, one in each half of the year, at least 90 days apart.

July to September

  • Statutory audit: the audit of the financial statements must be completed before they are approved by the board and sent to shareholders.
  • 30 September — tax audit report where the company's turnover requires a tax audit.
  • 30 September — Annual General Meeting: within six months of the end of the financial year. The first AGM can be held within nine months of the end of the first financial year.
  • DIR-3 KYC: directors' KYC, where due, as prescribed by the Ministry of Corporate Affairs.

October and November

  • Within 15 days of the AGM — ADT-1: intimation of the appointment of the auditor, where an auditor is appointed or re-appointed.
  • 30 October — AOC-4: filing of the financial statements, within 30 days of the AGM.
  • 31 October — MSME-1: half-yearly return for April to September.
  • 31 October — income tax return for companies that require a tax audit.
  • 29 November — MGT-7 or MGT-7A: the annual return, within 60 days of the AGM. Small companies and OPCs file the simpler MGT-7A.

Throughout the year

  • Maintain minutes of board and general meetings and the statutory registers of members, directors and charges.
  • File changes such as the appointment or resignation of directors (DIR-12) and allotment of shares (PAS-3) within 30 days.
  • Newly incorporated companies must file INC-20A, the declaration of commencement of business, within 180 days of incorporation.

What happens if you miss a deadline

Apart from additional fees, failure to file financial statements or annual returns for three consecutive years disqualifies every director of the company for five years under section 164(2) of the Companies Act, 2013. Such directors cannot be appointed in any other company during that period.

Frequently asked questions

What is the due date for AOC-4 and MGT-7?

AOC-4 is due within 30 days of the AGM and MGT-7 or MGT-7A within 60 days. For an AGM on 30 September, that is 30 October and 29 November.

What is the penalty for late ROC filing?

Additional fees of ₹100 per day for each form, with no upper limit. Not filing financial statements or annual returns for three consecutive years disqualifies the directors.

How many board meetings must a private company hold in a year?

At least four, with no more than 120 days between two meetings. Small companies and one person companies need only two, one in each half of the year.

When must a private company hold its AGM?

Within six months of the end of the financial year — by 30 September. The first AGM can be held within nine months of the end of the first financial year.

How we help

Our company law practice maintains a compliance calendar for each client, prepares board and AGM documents and files every ROC form, with partner review, well before the due date. We also help companies regularise past defaults.

This article is general information based on the law as at the date shown and is not professional advice. Please consult us before acting on it.