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The compliance cost of running a Pvt Ltd
Many founders underestimate annual compliance for Pvt Ltd companies. Missed filings attract ₹100/day penalty per form with no upper cap — a 1-year delay on AOC-4 alone costs ₹36,500+. Multiple defaults can lead to director disqualification (Section 164) and company being struck off.
Here's your complete 2026 compliance calendar. Print it. Share with your CA. Set reminders.
Q1 (April-June) — Setup the year
By 30 April:
Hold the first board meeting of the new FY (within 30 days of year-end). Adopt financials for previous year if ready.
By 30 May:
If you're an LLP: Form 11 (Annual Return) due. Pvt Ltd has no Form 11 — but if any director also holds a DIN as partner in an LLP, that LLP must file Form 11.
By 30 June:
DPT-3 — Annual return of deposits and outstanding loans not treated as deposits. Mandatory for every company except government companies. Even nil returns must be filed. ₹500-1,000 govt fee + ₹500/day late fee.
Q2 (July-September) — Heavy compliance season
By 30 September:
- DIR-3 KYC — Every director with DIN. Missing it deactivates DIN + ₹5,000 reactivation fee.
- AGM (Annual General Meeting) — Last date to hold AGM is 30 September (within 6 months of FY end). Approve financials, appoint auditor, declare dividend.
- ITR-6 — Income Tax Return (if tax audit not applicable). Due 31 October for tax audit cases.
- If first AGM after incorporation, you have 9 months from FY end (more flexibility).
Q3 (October-December) — MCA filing season
By 15 October (AGM + 15 days):
ADT-1 — Notice of appointment/reappointment of auditor. Required even if same auditor continues. ₹500/day late fee.
By 29 October (AGM + 30 days):
AOC-4 — Financial statements including Balance Sheet, P&L, Cash Flow, Auditor's Report, Board Report, CSR Report (if applicable). ₹100/day late fee. AOC-4 XBRL applies to listed companies, large unlisted companies (capital ≥ ₹5 cr OR turnover ≥ ₹100 cr) and NBFCs.
By 28 November (AGM + 60 days):
MGT-7 (or MGT-7A for small companies/OPCs) — Annual Return with shareholders, directors, indebtedness details. CS certification mandatory for listed and large companies.
Quarterly compliances (throughout the year)
Beyond annual filings:
- Board meetings — Minimum 4 per year, with maximum 120 days gap. Small companies need only 2 board meetings.
- GST returns — GSTR-1 and GSTR-3B monthly (or quarterly under QRMP)
- TDS returns — Form 24Q/26Q/27Q quarterly by 31 July, 31 October, 31 January, 31 May
- Advance tax — Quarterly (15 June, 15 September, 15 December, 15 March)
Special situations
MSME-1 (Half-yearly): By 30 April (for Oct-Mar) and 31 October (for Apr-Sep). Required if you have outstanding dues to MSME suppliers for > 45 days.
PAS-6 (Half-yearly): For unlisted public companies with share capital, reconciliation of share capital audit report.
CSR-2: If company meets CSR thresholds (₹500 cr net worth OR ₹1,000 cr turnover OR ₹5 cr profit), file CSR-2 along with AOC-4.
FLA Return: By 15 July — if company has any foreign investment (FDI) or foreign assets/liabilities.
Cost of full compliance — Annual budget
Typical annual compliance cost for a Pvt Ltd:
- Statutory audit — ₹10,000-25,000 depending on size
- ROC filings (AOC-4 + MGT-7 + ADT-1 + DPT-3 + DIR-3 KYC) — ₹10,000-15,000
- ITR-6 + Tax Audit (if applicable) — ₹15,000-30,000
- Government fees — ₹2,000-5,000
- Total: ₹37,000-75,000 for a typical small Pvt Ltd
Compare with potential penalties — a single missed AOC-4 with 6-month delay = ₹18,000 penalty alone.