A private limited company carries more paperwork than a proprietorship - and the Ministry of Corporate Affairs charges an additional fee of ₹100 a day per form for delays, with no cap for most forms. Here's the full annual list for a small company.
ROC (MCA) filings
| Form | What | Due |
|---|---|---|
| ADT-1 | Appointment of auditor (first auditor within 30 days of incorporation; then at the AGM) | Within 15 days of the AGM |
| AGM | Annual general meeting | By 30 September (within 6 months of year end; first AGM within 9 months) |
| AOC-4 | Financial statements | Within 30 days of the AGM - 29/30 October for a 30 September AGM |
| MGT-7 / MGT-7A | Annual return (7A for small companies and OPCs) | Within 60 days of the AGM - 28/29 November |
| DPT-3 | Return of deposits / outstanding loans | 30 June |
| MSME-1 | Half-yearly return of dues to MSME suppliers over 45 days | 30 April and 31 October |
| DIR-3 KYC | Director KYC | As notified by MCA |
Income tax
- Tax audit applies above the turnover limits (₹1 crore, or ₹10 crore if cash transactions are within 5%). The audit report is due 30 September, the return 31 October.
- Advance tax: 15 June, 15 September, 15 December, 15 March.
- TDS: deposit by the 7th, quarterly returns (Form 138/140) by 31 Jul / 31 Oct / 31 Jan / 31 May.
GST
Monthly or QRMP returns, and GSTR-9 by 31 December (mandatory above ₹2 crore turnover; 9C above ₹5 crore).
Board meetings and registers
- First board meeting within 30 days of incorporation; then at least four a year with no gap over 120 days (small companies and OPCs: two a year, at least 90 days apart).
- Keep statutory registers and minutes up to date - they're checked during due diligence and audits.
A month-by-month plan
- April: close books, MSME-1 (H2), TDS for March by 30 April.
- May: Q4 TDS returns (31 May).
- June: DPT-3, advance tax (15%), Form 130 to employees (15 June).
- July: Q1 TDS returns, GST quarterly.
- August-September: audit, board approval of accounts, AGM, tax audit report, advance tax (45%).
- October: ITR, AOC-4, ADT-1, MSME-1 (H1), Q2 TDS returns.
- November: MGT-7.
- December: GSTR-9/9C, advance tax (75%).
- March: advance tax (100%), plan the year-end.