Company Compliance Calendar
Everything a private limited company owes in a year. Most companies that get into trouble did not decide to skip a filing - they did not know it existed.
The full year
| What | Who | If missed |
|---|---|---|
| AOC-4 — financial statements | Every company, including dormant ones | Daily additional fee, and it keeps running |
| MGT-7 / MGT-7A — annual return | Every company | Daily additional fee |
| ADT-1 — auditor appointment | On appointment or reappointment | Additional fees, and questions about whether the audit stands |
| DIR-3 KYC | Every director holding a DIN | Rs 5,000 and DIN deactivation, which blocks every other filing |
| Board meetings | At the intervals the Act prescribes | A compliance failure that surfaces in due diligence |
| AGM | Within the prescribed time after year end | Penalties on the company and its officers |
| Income tax return | Every company | Penalty, interest, and loss of carry-forward on losses |
| Tax audit | Above the turnover threshold | Separate penalty |
| DPT-3 | Where the company has loans or deposits to report | Additional fees |
| GST and TDS returns | If registered | Late fees per return; TDS at Rs 200 a day |
The one to circle is DIR-3 KYC. It is free if filed on time, costs Rs 5,000 if not, and a deactivated DIN stops every other filing on this list. One director forgetting a free form can freeze the whole company. See our page on DIR-3 KYC.
Written 5 September 2026. Government requirements and portal behaviour change — message us to confirm before you rely on any date or figure here.
How companies actually get into trouble
Very rarely by deciding to skip something. The pattern repeats: the business slows or the founders move on, the company goes quiet, everyone assumes no activity means no obligation, and nothing is filed for two or three years.
Then someone needs a bank loan, or an investor runs due diligence, or a director wants out — and the whole accumulated position surfaces at once, with fees that grew every day in between.
A dormant company files the same forms as a trading one. If you have a company you are not using, the choice is to keep it filed or to close it properly. Doing neither is the expensive option.
Common questions
Related on this site
The filings and decisions that come up before and after incorporation.