Annual Compliance Calendar for Pvt Ltd FY 2026-27
🧾 Introduction
Every Private Limited Company registered under the Companies Act, 2013 is required to comply with various annual, event-based, tax, GST, ROC, and director-related compliances throughout the financial year.
- Additional filing fees
- Penalties
- Director disqualification
- DIN deactivation
- Company strike-off proceedings
An organized compliance calendar helps businesses stay compliant and avoid unnecessary legal and financial consequences.
📘 Key Authorities Involved
- Ministry of Corporate Affairs (MCA)
- Registrar of Companies (ROC)
- Income Tax Department
- Goods and Services Tax Network (GSTN)
- Employees' Provident Fund Organisation (EPFO)
- Employees' State Insurance Corporation (ESIC)
📊 Annual Compliance Calendar (FY 2026-27)
April 2026
| Due Date | Compliance | Form |
|---|---|---|
| 30 April 2026 | MSME Outstanding Payment Reporting (Oct 2025 – Mar 2026) | MSME-1 |
Applicable where payments to MSME suppliers remain outstanding beyond 45 days.
June 2026
| Due Date | Compliance | Form |
|---|---|---|
| 30 June 2026 | Return of Deposits / Outstanding Loans | DPT-3 |
Applicable to almost all companies, including those having outstanding loans not treated as deposits.
July 2026
Income Tax Compliance
- Deposit TDS
- File TDS Returns
- Advance Tax Review
- GST Reconciliations
Companies should also start preparing:
- Financial Statements
- Tax Audit Documentation
- Statutory Audit Records
September 2026
🧑💼 DIR-3 KYC
| Due Date | Form |
|---|---|
| 30 September 2026 | DIR-3 KYC |
Every Director holding an approved DIN must complete KYC to keep DIN active. Failure may result in DIN deactivation and late fees.
🏛️ Annual General Meeting (AGM)
| Due Date |
|---|
| 30 September 2026 |
Every company must hold its AGM for FY 2025-26 on or before 30 September 2026 (unless otherwise exempted under law).
October 2026
📑 Auditor Appointment
| Due Date | Form |
|---|---|
| Within 15 days from AGM | ADT-1 |
Required where auditor appointment/reappointment is to be reported.
📊 Filing of Financial Statements
| Due Date | Form |
|---|---|
| Within 30 days of AGM | AOC-4 |
Due Date:
📅 30 October 2026
Financial Statements include:
- Balance Sheet
- Profit & Loss Account
- Notes to Accounts
- Auditor's Report
MSME-1
| Due Date | Period |
|---|---|
| 31 October 2026 | April 2026 – September 2026 |
Applicable for delayed MSME payments.
Income Tax Return
| Due Date |
|---|
| 31 October 2026* |
For companies subject to tax audit.
(*Subject to CBDT notifications and extensions, if any.)
November 2026
📋 Annual Return Filing
| Due Date | Form |
|---|---|
| Within 60 days of AGM | MGT-7 / MGT-7A |
Due Date:
📅 29 November 2026
The Annual Return contains:
- Shareholding Pattern
- Directors
- Members
- Registered Office Details
- Company Information
📅 Quarterly Compliance Requirements
Board Meetings
Minimum 4 Board Meetings Every Year
Gap between two meetings should not exceed:
120 Days
Board Meeting minutes must be maintained properly.
💰 Monthly Compliance
GST
- GSTR-1
- GSTR-3B
- GST Payment
Depending upon:
- Turnover
- QRMP Scheme applicability
TDS
Monthly:
- TDS deduction
- TDS deposit
Quarterly:
- Form 24Q
- Form 26Q
EPF & ESI
Where applicable:
- Monthly contribution payment
- Employee records maintenance
🌍 FEMA & Foreign Investment Compliances
Where applicable:
FDI Reporting
- FC-GPR
- FC-TRS
Overseas Investment Reporting
- APR (Annual Performance Report)
- ODI Filings
FLA Return
Typically filed annually with RBI.
📑 Internal Annual Compliance Checklist
Companies should also ensure:
✅ Statutory Registers Updated
✅ Share Certificates Issued
✅ Register of Members Updated
✅ Register of Directors Maintained
✅ Related Party Transactions Recorded
✅ Accounting Books Updated
✅ Auditor Records Maintained
✅ Beneficial Ownership Compliance Reviewed
⚠️ Major Penalties for Non-Compliance
| Compliance | Possible Consequence |
|---|---|
| AOC-4 | Additional fee of ₹100 per day |
| MGT-7 | Additional fee of ₹100 per day |
| DIR-3 KYC | DIN Deactivation + ₹5,000 fee |
| DPT-3 | Penalty and prosecution exposure |
| AGM Default | Penalties on company and officers |
🏁 Conclusion
Maintaining a proper compliance calendar is essential for every Private Limited Company operating in India. The key annual filings for FY 2026-27 include DPT-3 (30 June 2026), DIR-3 KYC (30 September 2026), AGM (30 September 2026), AOC-4 (30 October 2026), MSME-1 (30 April and 31 October 2026), and MGT-7/MGT-7A (29 November 2026). In addition, companies must comply with ongoing GST, TDS, EPF, ESI, Board Meeting, Income Tax, and FEMA requirements wherever applicable.
A well-maintained compliance system not only avoids penalties but also improves investor confidence, supports fundraising efforts, facilitates bank financing, and ensures smooth corporate governance. For growing startups and established businesses alike, timely compliance is a critical component of long-term business success.
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