Running a private limited company comes with a compliance calendar that does not pause, whether or not the company is actively trading. Missing pieces of it is one of the most common (and most avoidable) sources of penalty for small companies. Here is the checklist organised by frequency.
- Monthly: TDS deposit, GSTR-3B/GSTR-1 if applicable, bookkeeping close.
- Quarterly: TDS returns, board meetings, advance tax.
- Annually: AGM, AOC-4, MGT-7, statutory audit, DIR-3 KYC.
Every Month
TDS deducted on salaries, contractor payments or rent must be deposited with the government by the 7th of the following month. If GST registered, GSTR-3B and (depending on your scheme) GSTR-1 are due monthly. Bookkeeping should be closed monthly, not left to accumulate, so your books stay reconcilable.
Every Quarter
TDS returns (Form 24Q/26Q) are filed quarterly, with due dates of 31 July, 31 October, 31 January and 31 May. At least four board meetings are required per year, with a maximum gap of 120 days between two consecutive meetings — effectively a quarterly rhythm. Advance tax instalments, where applicable, also fall on a quarterly schedule.
Every Year
The Annual General Meeting (AGM) must be held within six months of the financial year end, typically by 30 September. AOC-4, which files your financial statements with the Registrar of Companies, is due within 30 days of the AGM. MGT-7 (or MGT-7A for small companies), the annual return, is due within 60 days of the AGM. A statutory audit by a Chartered Accountant is mandatory for every private limited company, regardless of turnover. Every director must also complete DIR-3 KYC annually, typically by 30 September.
As and When Applicable
DPT-3 (return of deposits) is filed annually by 30 June if applicable. Any change in directors, registered office, share capital or company name triggers event-based filings within specific timelines, usually 15 to 30 days of the change.
Stay Compliant
- Clean ROC record, no accumulating penalty
- Directors remain eligible for reappointment
- Company stays in good standing for loans/contracts
- Audit and AGM become routine, not stressful
Miss a Filing
- ₹100/day penalty per form, no upper cap
- 3 years of non-filing can disqualify directors
- Registrar can strike the company off the register
- Restoration means NCLT filings and lost time
Why a Checklist Alone Is Not Enough
The forms are only half the work — the numbers behind them need to be accurate, which means your books need to be current throughout the year, not assembled in the weeks before the AGM. HATS works with private limited company clients on both sides: keeping the underlying accounting current, and tracking the filing calendar so nothing slips.
Due dates and thresholds are set by the Ministry of Corporate Affairs and the Income Tax Department, and are occasionally extended or revised — always confirm the current date before you plan around it.