Pvt Ltd Annual Compliance Checklist 2026 — What Every Company Must File
Pvt Ltd annual compliance checklist — AOC-4, MGT-7, board meetings, statutory audit, ITR, GST, TDS. Penalty for non-compliance. Calendar + cost.
Every Private Limited Company in India has a list of annual compliance requirements under the Companies Act, 2013, Income Tax Act, and GST. Missing these filings can lead to penalties, director disqualification, and even striking off the company. In this guide, we give you a complete checklist for 2026.
Companies Act 2013 Compliance
1. Board Meetings (4 per year)
Every Pvt Ltd must hold at least 4 board meetings in a year, with a maximum gap of 120 days between two meetings. Minutes must be prepared, signed, and maintained in the minutes book.
2. Annual General Meeting (AGM)
AGM must be held within 6 months of the financial year end (i.e., by 30 September each year). Notice must be sent to all shareholders at least 21 days in advance.
3. File Form AOC-4 (Financial Statements)
File financial statements (P&L + Balance Sheet + Cash Flow + Notes to Accounts + Directors' Report + Auditors' Report) with the ROC within 30 days of AGM.
4. File Form MGT-7 (Annual Return)
File annual return (Form MGT-7) with the ROC within 60 days of AGM. Includes: members, directors, shareholding pattern, registered office, etc.
5. Maintain Statutory Registers
- Register of Members (MGT-1)
- Register of Directors + KMP (MBP-1)
- Register of Charges (CHG-7)
- Register of Loans + Investments
- Register of Contracts (Section 189)
- Minutes Book (board + AGM)
Income Tax Compliance
6. Statutory Audit (Mandatory)
Every Pvt Ltd must get a statutory audit. Report placed before AGM. CA firm with UDIN.
7. Tax Audit (if turnover > ₹1 Cr)
Tax audit under Section 44AB. Form 3CA + 3CD (for companies). Due 30 September of the assessment year.
8. Income Tax Return (ITR-6)
Pvt Ltd files ITR-6. Due 31 October (audit) or 31 July (non-audit).
9. TDS Returns
- Form 24Q (TDS on salary) — quarterly
- Form 26Q (TDS on non-salary) — quarterly
- Form 27Q (TDS for NRI payments) — quarterly
- Form 27EQ (TCS) — quarterly
- Due: 31 July (Q1), 31 Oct (Q2), 31 Jan (Q3), 31 May (Q4)
GST Compliance
- GSTR-1 (outward supplies) — 11th of next month
- GSTR-3B (summary + tax payment) — 20th of next month
- GSTR-9 (annual return) — 31 December of next FY
- GSTR-9C (reconciliation, if turnover > ₹5 Cr) — 31 December of next FY
Other Compliance
- EPF + ESI monthly returns (if applicable)
- Professional Tax (state-wise, monthly/annual)
- MSME / Udyam registration (one-time, but renew if change)
- Shop & Establishment License (state-wise, annual renewal)
- FSSAI renewal (if applicable, 5-year validity)
- Trademark renewal (every 10 years)
- IEC code modification (if applicable)
- RBI / FEMA returns (FLA, FC-GPR, etc., if applicable)
Annual Compliance Calendar
| Month | Compliance | Due Date |
|---|---|---|
| April | TDS Q4 (Jan-Mar), TCS Q4 | 31 May |
| May | TDS Q4 filing | 31 May |
| July | TDS Q1 (Apr-Jun) filing, ITR (non-audit) | 31 July |
| August | GSTR-1 (Q1), GSTR-3B (Q1) | 11th / 20th Aug |
| September | AGM, AOC-4, MGT-7, Tax audit | 30 September |
| October | ITR (audit), TDS Q2 filing | 31 October |
| November | GSTR-1 (Q2), GSTR-3B (Q2) | 11th / 20th Nov |
| December | GSTR-9, GSTR-9C, board meeting | 31 December |
| January | TDS Q3 (Oct-Dec) filing | 31 January |
| February | GSTR-1 (Q3), GSTR-3B (Q3) | 11th / 20th Feb |
| March | Board meeting, ITR planning | 31 March |
Penalty for Non-Compliance
| Compliance | Penalty for Late Filing |
|---|---|
| AOC-4 | ₹300/day (Pvt Ltd) |
| MGT-7 | ₹300/day (Pvt Ltd) |
| ITR (audit) | ₹5,000/month under Section 234F |
| TDS return | ₹200/day under Section 234E |
| GSTR-3B | ₹50/day (CGST + SGST = ₹100/day) + 18% interest |
| GSTR-1 | ₹50/day (₹25 CGST + ₹25 SGST) |
| Tax audit | 0.5% of turnover OR ₹1.5L, whichever is lower |
| Director KYC (DIR-3 KYC) | ₹5,000 |
Frequently Asked Questions
Q: What is the cost of annual compliance for a Pvt Ltd?
A: For a small Pvt Ltd: ₹15K-₹30K per year. Includes: statutory audit, tax audit, ROC filings, ITR, TDS, GST, board meeting minutes. We offer an annual compliance package at ₹14,999/year.
Q: What happens if I don't file ROC returns?
A: Penalty: ₹300/day for AOC-4 and MGT-7. If not filed for 2 consecutive years, ROC can strike off the company. Directors can also be disqualified.
Q: What is the easiest way to manage compliance?
A: Outsource to a CA firm like us. We provide a single point of contact, fixed annual fee, and a compliance calendar. We send you reminders before every due date.