The compliance calendar for private limited companies under the Companies Act, 2013 provides a structured overview of mandatory quarterly and event-based compliances. Key annual filings include DPT-3, DIR-3 KYC, AOC-4, and MGT-7/MGT-7A, along with mandatory disclosures like MBP-1 and DIR-8 at the start of the financial year. Companies must hold a minimum of four board meetings annually with specified gaps and provide timely notices. AGM-related compliances include circulation of financial statements, annual report adoption, and filing within prescribed timelines. MSME-1 reporting ensures disclosure of outstanding dues to MSMEs. CSR provisions apply to eligible companies meeting financial thresholds. Event-based compliances include INC-20A, ADT-1, DIR-12, PAS-3, and SH-7 filings, along with registration of charges and SBO disclosures. Continuous maintenance of statutory registers is also mandatory. Overall, the calendar serves as a practical compliance tool to ensure timely filings, avoid penalties, and maintain corporate governance standards.
COMPLIANCE CALENDAR
FOR A PRIVATE LIMITED COMPANY | AS PER COMPANIES ACT, 2013
A Complete Quarter-wise & Event-Based Compliance Reference
QUARTER 1 | April – June
| S. No. |
Form / Compliance | Particulars | Section & Rules | Timeline |
| 1 | DPT-3 | Every company must file this form furnishing information about deposits and/or loans or money other than deposits payable. |
Sec 73–76 | By 30th June every year |
| 2 | MBP-1 | Directors’ Disclosure of Interest in Other Entities. Every Director shall disclose interest in other entities in the first Board Meeting of each financial year. | Sec 184 | First Board Meeting of each FY |
| 3 | DIR-8 | Directors’ Disclosure of Non-Disqualification. Every Director shall submit disclosure of non-disqualification to the Company each financial year. | Sec 164 | At first Board Meeting of each FY. |
| 4 | MSME-1 | Half-yearly return for outstanding payments to MSME vendors beyond 45 days. | Sec 405 r/w MSMED Act, 2006 | April–Sep: by 31st Oct; Oct–Mar: by 30th April |
| 5 | Board Meetings | Minimum 4 Board Meetings per year with a maximum gap of 120 days between two consecutive meetings. | Sec 173 r/w SS-1 | Min. 4/year; ≤120 days gap; 7-day notice required |
| 6 | RPT Omnibus Approval | Annual omnibus approval for Related Party Transactions to be obtained from the Board/Audit Committee (where applicable) at the start of each FY. | Sec 188 r/w Rule 15 | First Board Meeting of the FY |
QUARTER 2 | July – September
| S. No. | Form / Compliance | Particulars | Section & Rules | Timeline |
| 1 | DIR-3 KYC | Every person holding a DIN must file DIN KYC annually, irrespective of whether currently a director or not. | Rule 12A of Dir. Rules, 2014 | By 30th September each year |
| 2 | Circulation of Financial Statements | Financial Statements (including consolidated, if applicable), Board’s Report, Auditor’s Report, and other documents to be sent to all members, trustees, and entitled persons before AGM. | Sec 136 | At least 21 clear days before AGM |
| 3 | Annual Report | Includes Board’s Report, Financial Statements, Auditor’s Report, and required disclosures. To be adopted at AGM; AOC-4 to be filed within 30 days of AGM. | Sec 134 | Adopted at AGM; AOC-4 within 30 days of AGM |
| 4 | AGM Notice | Notice of AGM to be sent to all members, directors, and auditors along with agenda, explanatory statement, and proxy form. | Sec 101 | At least 21 clear days before AGM |
| 5 | AGM | Annual General Meeting to transact ordinary/special business — adoption of financial statements, dividend declaration, appointment/re-appointment of directors and auditor. | Sec 96 | Within 9 months from first FY end; within 6 months from subsequent FY ends |
| 6 | Board Meetings | Minimum 4 Board Meetings per year with a maximum gap of 120 days between two consecutive meetings. | Sec 173 r/w SS-1 | Min. 4/year; ≤120 days gap; 7-day notice required |
QUARTER 3 | October – December
| S. No. | Form / Compliance | Particulars | Section & Rules | Timeline |
| 1 | AOC-4 | Audited Financial Statements to be filed with the Registrar of Companies (ROC). | Sec 129(3) r/w Rule 6 & 137 | Within 30 days of AGM |
| 2 | MGT-7 / MGT- 7A | Annual Return containing detailed information on shareholding structure of the company. (MGT-7A for small companies.) | Sec 92 | Within 60 days of AGM |
| 3 | MSME-1 | Half-yearly return for outstanding payments to MSME vendors beyond 45 days. | Sec 405 r/w MSMED Act, 2006 | Oct–Mar period: by 30th April (filed in Q4); April–Sep: by 31st Oct |
| 4 | Board Meetings | Minimum 4 Board Meetings per year with a maximum gap of 120 days between two consecutive meetings. | Sec 173 r/w SS-1 | Min. 4/year; ≤120 days gap; 7-day notice required |
QUARTER 4 | January – March
| S. No. | Form / Compliance | Particulars | Section & Rules | Timeline |
| 1 | Board Meetings | Minimum 4 Board Meetings per year with a maximum gap of 120 days between two consecutive meetings. | Sec 173 r/w SS-1 | Min. 4/year; ≤120 days gap; 7-day notice required |
| 2 | CSR-2 | Applicable to companies with net worth ≥ ₹500 Cr, turnover ≥ ₹1,000 Cr, or net profit ≥ ₹5 Cr. Must constitute CSR Committee, spend 2% of avg. net profits of last 3 years, and file CSR-2 with ROC. | Sec 135 | within 30 days of AGM |
EVENT-BASED COMPLIANCES
| S. No. |
Form / Compliance |
Particulars | Section & Rules | Timeline |
| 1 | INC-20A | Declaration for Commencement of Business. Company must file this before commencing operations or exercising borrowing powers. | Sec 10A | Within 180 days of incorporation |
| 2 | ADT-1 | Appointment of First Auditor by Board of Directors; subsequent auditors appointed at AGM. | Sec 139(1) | First Auditor: within 30 days of incorporation; Subsequent: within 15 days of AGM |
| 3 | DIR-12 | Details of appointment/ resignation of directors. | Sec 170 r/w Rule 18 of Dir. Appointment Rules, 2014 | Within 30 days of appointment/ resignation |
| 4 | MGT-14 | Exempt from filing MGT-14 for Board resolutions passed under Section 179(3) | Sec 117 r/w Rule 24 | Within 30 days of passing the resolution |
| 5 | PAS-3 | Return of Allotment — filed on allotment of shares. | Sec 42 r/w Rule 14 | Within 15 days of allotment |
| 6 | BEN-1 & BEN-2 | Significant Beneficial Owner (SBO) Declaration.
BEN-1: filed by SBO with company. BEN-2: filed by company with ROC. |
Sec 90 | BEN-1: within 30 days of acquiring SBO interest; BEN-2: within 30 days of receiving BEN-1 |
| 7 | SH-7 | Notice of alteration in Authorized or Paid-up Share Capital. | Sec 64 r/w Rule 15 | Within 30 days of passing the resolution for capital alteration |
| 8 | Statutory Registers |
Maintenance of statutory registers including Register of Members (MGT-1), Register of Directors (DIR-3), Register of Contracts (MBP-3), Register of Charges (CHG-7), Register of Debenture Holders (MGT-2), and others. | Sec 88 | Ongoing — maintained and updated at all times at the Registered Office |
| 9 | CHG-1 / CHG-9 | Registration of Charges with ROC. CHG-1 for charges other than debentures; CHG-9 for debentures/ series of debentures. | Sec 77 r/w Rule 3 | Within 30 days of creation of charge (condonable up to 300 days with additional fees) |
| 10 | INC-22 / INC-22A | Notice of Situation/Change of Registered Office (INC-22); One-time KYC of registered office for existing companies (INC-22A / ACTIVE Form). | Sec 12 r/w Rule 25 & 25A | INC-22: within 30 days of establishment/ change; INC-22A: one-time filing |
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Due dates for DIR 3 KYC has been changed now…its needs to be done every third consecutive year before 30th June of that relevant year…MCA has even issued FAQs on determination of due dates.
Point duly noted. Thanks Keerti for bringing this to our attention.