Every private limited company in India must hold board meetings (at least four a year), hold its AGM within six months of the financial year end (by 30 September), file financial statements in Form AOC-4 within 30 days of the AGM and the annual return in Form MGT-7 or MGT-7A within 60 days of the AGM, and file its income tax return. Late ROC filings attract ₹100 per day per form. The duty applies even if the company had no business.
- AGM
- By 30 September
- AOC-4
- Within 30 days of AGM
- MGT-7 / 7A
- Within 60 days of AGM
- Late fee
- ₹100 per day per form
Annual filings and events
| Requirement | Due | Notes |
|---|---|---|
| Board meetings | At least 4 a year, gap of not more than 120 days | Small companies and OPCs: at least one in each half of the calendar year, 90 days apart |
| Director disclosures (MBP-1, DIR-8) | First board meeting of the financial year | Interests and non-disqualification |
| Annual General Meeting | Within 6 months of year end (30 September) | First AGM within 9 months of the first financial year; OPCs exempt |
| AOC-4 (financial statements) | Within 30 days of the AGM | Late fee ₹100 per day |
| MGT-7 / MGT-7A (annual return) | Within 60 days of the AGM | MGT-7A for small companies and OPCs; late fee ₹100 per day |
| ADT-1 (auditor appointment) | Within 15 days of the AGM at which the auditor is appointed | Usually for a 5-year term |
| DPT-3 (deposits and outstanding loans) | 30 June | Return of deposits and money not treated as deposits |
| MSME-1 | 30 April and 31 October | If dues to micro or small suppliers are outstanding for over 45 days |
| Director KYC (DIR-3 KYC) | As notified by MCA | Every director with a DIN |
| Income tax return (ITR-6) | 31 October for companies requiring audit | Tax audit report due earlier, usually 30 September |
| GST and TDS returns | Monthly or quarterly | See the compliance calendar |
In the first year
- First board meeting within 30 days of incorporation.
- First auditor appointed by the board within 30 days of incorporation.
- Declaration of commencement of business (INC-20A) within 180 days.
- Statutory registers and share certificates issued.
Other laws that often apply
- DPDP Act if you process digital personal data (from 13 May 2027 for most duties).
- POSH Act if you have 10 or more employees.
- Shops and establishments, professional tax, PF (20+ employees) and ESI (10+ employees, in notified areas).
- Trademark renewals every 10 years and patent annuities every year.
Frequently asked questions
Does a company with no business need to file annual returns?
Yes. Every registered company must file AOC-4 and MGT-7/7A and its income tax return even with nil activity. A company that will not do business can apply to be struck off instead.
What is the penalty for late ROC filing?
An additional fee of ₹100 per day per form for AOC-4 and MGT-7, with no upper cap, plus possible penalties on the company and officers and, after three years of default, director disqualification.
When is the AGM due for a private limited company?
Within six months of the end of the financial year, so by 30 September for a March year end, with no more than 15 months between two AGMs. The first AGM is due within nine months of the end of the first financial year.
More compliance guides
See all deadlines on the compliance calendar, or browse the compliance hub.
This guide is general information based on the law as of 25 October 2026, not legal advice. Rules and dates can change by notification; speak to a professional about your situation.