Every Private Limited Company incorporated in India must complete a series of annual filings with the Registrar of Companies (ROC) and the Income Tax Department. Missing deadlines can attract penalties of ₹100 per day per form. Here is a complete checklist.
Board Meetings
Minimum 4 board meetings per year, with not more than 120 days gap between two consecutive meetings. First board meeting within 30 days of incorporation. Meetings for approval of quarterly accounts, related party transactions, and auditor appointment.
Annual General Meeting (AGM)
AGM must be held within 6 months from close of financial year (i.e., by September 30 for March year-end). At AGM: adoption of financial statements, appointment/re-appointment of auditors, declaration of dividend (if any), appointment of directors retiring by rotation.
ROC Filings
MGT-7 (Annual Return) — within 60 days of AGM. AOC-4 (Financial Statements) — within 30 days of AGM. ADT-1 (Auditor Appointment) — within 15 days of AGM (if auditor appointed/changed). DIR-12 (Director changes) — within 30 days of change. MSME Form I — if outstanding dues to MSMEs exceed 45 days.
Income Tax Filings
ITR-6 (Company Income Tax Return) — by October 31 if tax audit applicable, else July 31. Form 3CA + 3CD (Tax Audit Report) — by September 30 if turnover exceeds ₹1 crore. Advance tax payments — June 15 (15%), September 15 (45%), December 15 (75%), March 15 (100%).
GST Annual Compliance
GSTR-9 (Annual Return) — by December 31. GSTR-9C (Reconciliation Statement, if turnover > ₹5 crore) — by December 31. Reconcile books vs GST returns. Reverse any ineligible ITC.
Common Penalties to Avoid
Late filing of AOC-4 or MGT-7: ₹100/day per form (no maximum cap). Failure to hold AGM: ₹1 lakh + ₹5,000/day. Non-maintenance of statutory registers: ₹1 lakh. TDS defaults: Interest + penalty under Sections 201/271C. Engage a CA firm as your annual compliance partner to ensure zero penalties.
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