Summary: A corporate compliance calendar helps Indian companies and LLPs track statutory filing deadlines across company law, taxation, payroll and foreign-exchange regulations. The calendar must distinguish recurring obligations from event-based filings and calculate deadlines using the actual triggering date rather than adopting standard dates from another business. For example, a company holding its annual general meeting on 18 September 2026 ordinarily has until 18 October to file AOC-4 and until 17 November to file MGT-7 or MGT-7A. This article explains the annual filing requirements under the Companies Act, 2013, including annual general meetings, financial statements, annual returns, DPT-3, MSME Form I and director KYC. It also covers LLP Forms 8 and 11, monthly and quarterly GST returns, TDS deposits and statements, advance tax, tax audits, income-tax returns, EPF and ESI contributions. Particular attention is given to MCA General Circular No. 05/2026, which provides specified additional-fee relief for FY 2025-26 annual filings, and CBDT Circular No. 07/2026 extending the applicable audit-report and income-tax return deadlines. The transition to the Income-tax Act, 2025, including new TDS reporting forms, is addressed separately. Event-based obligations such as DIR-12, ADT-1, PAS-3, CHG-1, FC-GPR and FC-TRS are explained alongside annual RBI FLA reporting. Practical guidance covers assigning responsibility, maintaining supporting documents, monitoring changes in statutory deadlines and creating separate compliance records for every entity and registration.
- Introduction
- ROC Annual Filings for Companies and LLPs
- AOC-4 and MGT-7 Serve Different Purposes
- FY 2025–26 ROC Filing Relief and the New DIN KYC Cycle
- GST, TDS, Advance Tax and Payroll Deadlines
- Income Tax Audit, ITR and the 2026 Transition
- Event-Based ROC Filings and RBI Reporting
- How to Maintain a Corporate Compliance Calendar
- Frequently Asked Questions (FAQ’s)
- Q1. Are 30 October and 29 November the Standard ROC Dates for Every Company?
- Q2. Does Filing AOC-4 Complete the Company’s Annual Compliance?
- Q3. Does an LLP With Nil Turnover Have to File Form 8 and Form 11?
- Q4. What Should a Corporate Compliance Calendar Include?
- Q5. What Is the Difference Between a Recurring Filing and an Event-Based Filing?
- Q6. How Should a Company Track GST Filings for Multiple Registrations?
- Q7. Can a Business Use the Same Due Date for TDS Payment and the Quarterly TDS Statement?
- Q8. Does Every Company Need to File MSME Form I?
- Q9. What Should a Company Do if It Misses a Statutory Filing Deadline?
- Q10. Does Filing FC-GPR Complete a Company’s Foreign Investment Reporting?
Introduction
A private limited company in Pune holds its annual general meeting on 18 September. The finance team has already marked 30 October for AOC-4 and 29 November for the annual return, using dates copied from another company’s calendar. Under the ordinary filing rules, this company’s financial statements are due on 18 October, and its annual return is due on 17 November. Holding the meeting 12 days earlier changes both filing deadlines.
A corporate compliance calendar brings these obligations into one place. For an Indian business, it typically covers Registrar of Companies (ROC) filings, GST returns, tax payments and statements, payroll contributions and, where relevant, RBI reporting. It also captures transactions such as a director appointment or a share allotment. Those events can start a filing clock at any time of year. The dates below assume a 31 March financial year-end and show ordinary timelines unless a specific 2026 relief is identified. Applicability depends on the legal entity, registrations, transactions and reporting period.
ROC Annual Filings for Companies and LLPs
A company’s annual filing cycle starts with closing the books, completing the statutory audit and approving the financial statements. Companies required to hold an annual general meeting (AGM) then present the accounts at that meeting. Under Section 96 of the Companies Act, 2013, a regular AGM is ordinarily due within six months of the financial year-end, subject to the 15-month limit between AGMs. A first AGM has a nine-month timeline from the close of the first financial year. One Person Companies (OPCs) follow separate rules.
| Entity or obligation | What to file or complete | Ordinary timeline |
|---|---|---|
| Company required to hold an AGM | Annual general meeting | Generally by 30 September for a 31 March year-end. Apply the separate first-AGM rule where relevant. |
| Company financial statements | AOC-4 or applicable variant under Section 137 | Within 30 days of the AGM. An OPC ordinarily files within 180 days of financial year-end. |
| Company annual return | MGT-7 or MGT-7A under Section 92 | Generally within 60 days of the AGM. OPCs and small companies use MGT-7A. Apply the relevant rule where an AGM is inapplicable or was due but was not held. |
| Applicable company with reportable deposits or other receipts | DPT-3 | Ordinarily by 30 June, using reportable information as at 31 March. |
| Specified company with qualifying overdue micro or small enterprise dues | MSME Form I | 30 April for October–March and 31 October for April–September. |
| LLP annual return | LLP Form 11 under Section 35 of the LLP Act, 2008 | Within 60 days of year-end, ordinarily 30 May. |
| LLP Statement of Account and Solvency | LLP Form 8 under Section 34 of the LLP Act, 2008 and Rule 24 of the LLP Rules, 2009 | Within 30 days after the first six months following year-end, ordinarily 30 October. |
AOC-4 and MGT-7 Serve Different Purposes
AOC-4 files the financial statements and accompanying documents. MGT-7 or MGT-7A reports company particulars such as shareholding and management information. Assign a separate review and approval date to each. For an LLP, reconcile the partners’ contribution figures and partner changes against the records before preparing Form 11 and Form 8. An LLP that remains registered generally has annual filing obligations even if it had no business activity during the year.
For DPT-3, review deposits and transactions excluded from the definition of deposits that may still be reportable. Check a ledger entry described as an unsecured loan against the underlying agreement and applicable deposit rules. For MSME Form I, identify qualifying micro and small suppliers and track the date of acceptance or deemed acceptance of the goods or services. The filing test concerns qualifying payments pending beyond 45 days. Maintaining this information as invoices are processed makes it easier to establish which balances belong in the half-yearly return.
FY 2025–26 ROC Filing Relief and the New DIN KYC Cycle
MCA General Circular No. 05/2026, dated 24 October 2026, allows covered FY 2025–26 AOC-4 forms to be filed without additional fees through 31 December 2026 and MGT-7 or MGT-7A through 31 January 2027. Calculate AGM, LLP and other event-based deadlines under their own rules. Keep both the ordinary deadline and the relief date in the calendar because filing after the relief window can bring additional fees calculated from the original due date.
From 31 March 2026, the amended director KYC rules provide for periodic KYC once every three years. MCA stated that directors who had already completed KYC under the prior process would next be due by 30 June 2028. Track the position of each DIN holder individually and record changes to contact or address details as they arise.
GST, TDS, Advance Tax and Payroll Deadlines
| Compliance item | Ordinary deadline | What the business should reconcile |
|---|---|---|
| Monthly GSTR-1 | 11th of the following month | Sales register, invoices, credit notes and outward supply details |
| Monthly GSTR-3B | 20th of the following month | Tax liability, eligible input tax credit and ledgers |
| Quarterly GST under QRMP | GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month after the quarter | The due date group for each GSTIN and any tax deposit due by the 25th for each of the first two months |
| Annual GST return and reconciliation | 31 December following the financial year, where applicable | GSTR-9 applicability for the year and GSTR-9C where aggregate turnover exceeds ₹5 crore and the requirement applies |
| Regular TDS payment by a non-government deductor | Generally the 7th of the following month, with 30 April for March deductions | Deduction dates, payment challans and party-wise ledgers. Special transactions may have their own timelines. |
| Quarterly TDS statements | 31 July, 31 October, 31 January and 31 May for quarters ending June, September, December and March respectively | Employee and vendor identifiers, deduction codes and challan allocations |
| Advance tax, where payable | 15 June, 15 September, 15 December and 15 March | Cumulative instalments of 15%, 45%, 75% and 100% under the general schedule |
| EPF and ESI, where applicable | Generally the 15th of the following month | Employee coverage, wages, deductions, employer contributions and payment acknowledgements |
A business with GST registrations in Delhi and Maharashtra should maintain a filing row for each GSTIN. This matters when a registration follows the Quarterly Return Monthly Payment (QRMP) scheme and its quarterly GSTR-3B due date depends on its state group. During the monthly close, match outward supplies to the sales ledger and review purchase records against GSTR-2B and the Invoice Management System where relevant. Professional tax and labour welfare fund payments should have separate entries for each state where they apply.
Income Tax Audit, ITR and the 2026 Transition
For FY 2025–26 (AY 2026–27), the Income-tax Act, 1961 governs the return and related audit reporting. The ordinary due dates for a company outside the transfer-pricing reporting category are 31 October for the ITR and 30 September for the tax audit report, where required. The CBDT extended the audit report deadline to 21 October 2026 and the return deadline to 21 November 2026 for the audit-category taxpayers covered by its circular. For cases requiring a transfer-pricing report, the ordinary ITR deadline is 30 November and the reporting deadline is ordinarily 31 October. An LLP outside the audit and transfer-pricing categories generally has a 31 July ITR deadline under the ordinary AY 2026–27 schedule.
For Tax Year 2026–27, starting 1 April 2026, use the Income-tax Act, 2025 and the applicable new forms. The regular quarterly TDS statements include Form 138 for salary, Form 140 for non-salary payments to residents and Form 144 for non-salary payments to non-residents. They replace Forms 24Q, 26Q and 27Q respectively for the new tax year. For transactions around the transition, apply the deduction trigger relevant to the payment. A professional fee credited in March and paid in April, for example, generally follows the earlier credit date.
Event-Based ROC Filings and RBI Reporting
An annual calendar can tell the team when to prepare the accounts or file a GST return. Transaction reporting requires a second routine. When the company appoints a director, allots shares or creates a charge over its assets, someone needs to record the event date and calculate the filing deadline immediately.
| Business event | Filing to assess | Common reporting window |
|---|---|---|
| Appointment or resignation of a director | DIR-12 | Generally within 30 days of the change |
| Appointment of a statutory auditor at an AGM | ADT-1 | Generally within 15 days of the meeting |
| Share allotment | PAS-3 | Generally within 30 days of allotment, or 15 days for a private placement |
| Creation of a registrable charge other than one relating to debentures | CHG-1 | Initial filing period of 30 days from creation |
| Issue of equity instruments to a non-resident under applicable FDI rules | FC-GPR | Within 30 days of issue |
| Reportable transfer of equity instruments involving a resident and a non-resident | FC-TRS | Within 60 days of transfer or receipt or remittance of funds, whichever is earlier |
| Reportable foreign liabilities or assets | RBI FLA return | Ordinarily 15 July of the reporting year |
Example. A Delhi startup allots equity shares to a non-resident investor through a private placement on 10 August. Its company secretarial team should assess PAS-3 by 25 August, while its FEMA team should track FC-GPR by 9 September. The allotment triggers two filings, on different portals, with different supporting documents. The company should also assess FLA reporting for the relevant year. RBI permits eligible filers to use unaudited figures when audited accounts are unavailable by the FLA deadline, followed by revision where required.
How to Maintain a Corporate Compliance Calendar
Start with one row for each legal entity, registration, form and reporting period. Include the filing trigger, statutory due date, internal review date, person preparing the filing, approver and evidence of submission. When an authority issues relief, record the notification, covered forms and revised window alongside the original due date. This makes it easier to see which group entities and filings qualify.
Assign responsibility to the team that first learns of the event. HR should report payroll and headcount changes, finance should flag foreign remittances and new borrowing, and the company secretarial team should record board and shareholder approvals. Keep the signed filing, supporting documents, payment challan and acknowledgement or Service Request Number (SRN) together. Update the status when payment and submission are confirmed, and track any resubmission or clarification separately.
Add sector-specific and location-specific obligations once the core calendar is in place. A listed company may need a separate SEBI and stock exchange schedule. An importer or manufacturer may have licence, certification or environmental filings linked to its products and operating locations. Review the calendar whenever the company opens a new establishment, adds a GST registration, accepts foreign investment or changes its business activities.
Frequently Asked Questions (FAQ’s)
Q1. Are 30 October and 29 November the Standard ROC Dates for Every Company?
Ans. Those dates follow from an AGM held on 30 September under the ordinary rules. Use the actual meeting date, the applicable rule where the meeting was due but was not held, and any relief issued for the period.
Q2. Does Filing AOC-4 Complete the Company’s Annual Compliance?
Ans. The company should separately track its annual return, income tax return and any applicable GST, payroll and FEMA filings. Each has its own submission and acknowledgement.
Q3. Does an LLP With Nil Turnover Have to File Form 8 and Form 11?
Ans. An LLP that remains registered generally files both forms even during a year with no business activity. Report its actual accounts, solvency position and partner information.
Q4. What Should a Corporate Compliance Calendar Include?
Ans. For each filing, record the legal entity, form name, reporting period, statutory due date, internal review date and person responsible. Add the submission status and acknowledgement number so the team can confirm that the filing was completed.
Q5. What Is the Difference Between a Recurring Filing and an Event-Based Filing?
Ans. A recurring filing follows a monthly, quarterly or annual schedule. An event-based filing becomes due after a specific action, such as appointing a director, allotting shares or creating a charge. For example, a director appointment generally triggers a DIR-12 filing within 30 days.
Q6. How Should a Company Track GST Filings for Multiple Registrations?
Ans. Create a separate calendar entry for each GSTIN and record whether it follows the monthly or quarterly filing cycle. Under QRMP, the quarterly GSTR-3B deadline can be the 22nd or 24th of the following month, depending on the state or union territory of the registration.
Q7. Can a Business Use the Same Due Date for TDS Payment and the Quarterly TDS Statement?
Ans. TDS payment and reporting follow separate deadlines. For most regular deductions by non-government deductors, the payment is generally due by the 7th of the following month, with a separate deadline for March deductions. The quarterly statement has its own due date and should be tracked separately.
Q8. Does Every Company Need to File MSME Form I?
Ans. MSME Form I applies to specified companies with qualifying payments to micro or small enterprise suppliers pending beyond 45 days from acceptance or deemed acceptance. Keep supplier classification and invoice acceptance dates in the accounts payable records so the team can assess the filing requirement each half-year.
Q9. What Should a Company Do if It Misses a Statutory Filing Deadline?
Ans. Confirm whether any applicable relief is available and whether the portal still accepts the filing. Assess any additional fee, interest or penalty under the relevant rules, then complete the filing as soon as the applicable process permits. Record the reason for the delay and update the internal review date for the next cycle.
Q10. Does Filing FC-GPR Complete a Company’s Foreign Investment Reporting?
Ans. FC-GPR reports a qualifying issue of equity instruments to a non-resident investor. The company should separately assess whether it must file the annual Foreign Liabilities and Assets (FLA) return and whether any later share transfer triggers FC-TRS reporting.
