Annual Compliance Checklist — Indian Companies
Akash Binoy & Associates, Company Secretaries · Edappally, Ernakulam · FY 2025–26
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Free ResourceAnnual Compliance Checklist
Annual Compliance Checklist
for Indian Companies
Deadlines, forms, and event-based obligations for Private Limited Companies, LLPs, and startups under the Companies Act 2013, FEMA 1999, and GST law.
Covers
Pvt Ltd · LLP · Startup · FEMA
Updated
FY 2025–26
Prepared by
CS Akash Binoy, FCS
Private Limited Company — Annual Calendar
| Compliance Item | Form / Filing | Deadline | |
|---|---|---|---|
| First board meeting of the year — table MBP-1 (director interest disclosures) and DIR-8 (disqualification declarations) | MBP-1 / DIR-8 | Within 30 days of FY start | |
| Board meeting — minimum 4 per financial year, no gap exceeding 120 days between consecutive meetings | Board Minutes | Ongoing — 4× per year | |
| TDS quarterly return for Q4 (January–March) | 24Q / 26Q | 31 May | |
| Auditor appointment or reappointment if due in the year | ADT-1 | Within 15 days of AGM | |
| Annual General Meeting — must be held within 6 months of financial year end | AGM Minutes | 30 September (March FY) | |
| Annual Return filed with MCA | MGT-7 / MGT-7A | Within 60 days of AGM | |
| Financial Statements filed with MCA (audited accounts) | AOC-4 | Within 30 days of AGM | |
| Director KYC — all directors holding an active DIN | DIR-3 KYC | 30 September | |
| Income Tax Return — non-audit cases | ITR-6 | 31 July | |
| Income Tax Return — audit cases (turnover above threshold) | ITR-6 + 3CA/3CD | 31 October | |
| GST Annual Return | GSTR-9 | 31 December | |
| GST Reconciliation Statement — where applicable (turnover > ₹5 Cr) | GSTR-9C | 31 December |
LLP — Annual Calendar
| Compliance Item | Form / Filing | Deadline | |
|---|---|---|---|
| Annual Return filed with MCA | Form 11 | 30 May | |
| Statement of Accounts and Solvency (audit required if turnover > ₹40 lakh or contribution > ₹25 lakh) | Form 8 | 30 October | |
| DIR-3 KYC — all Designated Partners holding an active DIN | DIR-3 KYC | 30 September | |
| Income Tax Return | ITR-5 | 31 July / 31 October (audit) |
GST — Monthly / Quarterly
| Compliance Item | Form / Filing | Deadline | |
|---|---|---|---|
| Outward Supplies Return — monthly filers | GSTR-1 | 11th of following month | |
| Summary Return and Tax Payment — monthly filers | GSTR-3B | 20th of following month | |
| Outward Supplies Return — QRMP quarterly filers | GSTR-1 (Quarterly) | 13th of month after quarter | |
| Invoice Furnishing Facility — QRMP filers, first two months of quarter | IFF | 13th of following month | |
| Summary Return — QRMP quarterly filers | GSTR-3B (Quarterly) | 22nd / 24th after quarter |
TDS — Quarterly Returns
| Compliance Item | Form / Filing | Deadline | |
|---|---|---|---|
| Q1 (April–June) — salary and non-salary deductions | 24Q / 26Q | 31 July | |
| Q2 (July–September) | 24Q / 26Q | 31 October | |
| Q3 (October–December) | 24Q / 26Q | 31 January | |
| Q4 (January–March) | 24Q / 26Q | 31 May | |
| TDS on payments to non-residents | 27Q | Same quarterly deadlines |
Event-Based Filings (all entities)
| Compliance Item | Form / Filing | Deadline | |
|---|---|---|---|
| Share allotment — new issue of shares to existing or new shareholders | PAS-3 | Within 15 days of allotment | |
| Increase in authorised share capital | SH-7 | Within 30 days of resolution | |
| Director appointment, change, or cessation | DIR-12 | Within 30 days of change | |
| Change of registered office (within same RoC jurisdiction) | INC-22 | Within 30 days of change | |
| Change in objects clause or company name | MGT-14 + INC-24 | Within 30 days of resolution | |
| Creation of charge or mortgage on company property | CHG-1 | Within 30 days of creation | |
| Satisfaction of charge | CHG-4 | Within 30 days of satisfaction | |
| LLP — addition or cessation of partner | Form 4 | Within 30 days of change | |
| LLP — amendment to LLP Agreement | Form 3 | Within 30 days of change |
Companies with Foreign Investment (FEMA)
| Compliance Item | Form / Filing | Deadline | |
|---|---|---|---|
| Report FDI inflow — share allotment to foreign investor via FIRMS portal | FC-GPR | Within 30 days of allotment | |
| Annual Foreign Liabilities and Assets Return — all companies with any FDI history | FLA Return (RBI) | 15 July each year | |
| Secondary transfer of shares between a resident and a non-resident | FC-TRS | Within 60 days of transfer | |
| Outbound investment — Indian company investing in a foreign entity | ODI-1 (via AD bank) | Before remittance | |
| Annual Performance Report for existing overseas investments | APR (via AD bank) | 31 December each year | |
| Cross-border loan from foreign parent or group company (ECB) | LRN + ECB-2 | LRN before drawdown; ECB-2 monthly |
Startups — Additional Obligations
| Compliance Item | Form / Filing | Deadline | |
|---|---|---|---|
| DPIIT Start-up India recognition — apply from incorporation, renew before expiry | Start-up India Portal | Before first external round | |
| ESOP scheme — amend AoA to permit ESOP pool; pass special resolution via EGM | MGT-14 + AoA Amendment | Before any ESOP grant | |
| ESOP grants — individual grant letters with vesting schedule signed by company and employee | Grant Letter (bilateral) | At each grant event | |
| ESOP exercise — allot shares and file annual return update | PAS-3 | Within 15 days of exercise | |
| Angel / foreign investor allotment — FEMA reporting if investor is non-resident | FC-GPR | Within 30 days of allotment | |
| Post-allotment — update Register of Members and issue share certificates | Share Certificates + Register | Within 60 days of allotment |
Note: Deadlines assume a 1 April–31 March financial year unless stated. Event-based deadlines run from the date of the triggering event. Tax deadlines may be extended by government notification — confirm current dates with your advisor. This checklist is a general reference and does not constitute legal or professional advice.
Prepared by CS Akash Binoy & Associates · Edappally, Ernakulam, Kerala · ICSI Member · akashbinoyassociates.com
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