A private limited company has to file returns and hold meetings every year, whether or not it earned a rupee. The dates below assume the usual financial year ending on 31 March. For FY 2025-26 that means the cycle that is running right now, in October 2026.
1. Hold the board meetings
A company must hold at least four board meetings a year, with no more than 120 days between two meetings. One person companies, small companies, dormant companies and eligible private startups can hold two meetings, one in each half of the year, at least 90 days apart. Minutes must be written and signed. Board meetings are not filed with the ROC, but they must be on record.
2. Hold the Annual General Meeting (AGM)
The AGM must be held within six months of the end of the financial year, so by 30 September for a 31 March year-end. The gap between two AGMs cannot exceed 15 months, and the first AGM is due within nine months of the first year-end. The company must send a notice at least 21 days before the meeting and approve the financial statements at it.
3. File financial statements in Form AOC-4
AOC-4 is due within 30 days of the AGM. If the AGM was held on 30 September 2026, the last date is 30 October 2026. Late filing attracts an additional fee of ₹100 for each day of delay.
4. File the annual return in Form MGT-7 or MGT-7A
MGT-7 is due within 60 days of the AGM, which is 29 November 2026 for a 30 September AGM. Small companies and one person companies use the shorter MGT-7A. The late fee is again ₹100 per day, and the company and its officers can also face a penalty under the Companies Act.
5. Appoint or reappoint the auditor (Form ADT-1)
Whenever an auditor is appointed or reappointed at the AGM, Form ADT-1 must be filed within 15 days of the appointment.
6. Director KYC (Form DIR-3 KYC)
Directors holding a DIN must complete KYC with the MCA. From 2025 the cycle moved from every year to once every three years, but the due date depends on your DIN, so check the MCA portal for yours. Directors who miss the date have their DIN deactivated and pay a fee to reactivate it. See our DIR-3 KYC service.
7. File Form DPT-3 by 30 June
Companies must report outstanding loans and deposits as on 31 March, including money received from directors, in Form DPT-3 by 30 June each year.
8. File Form MSME-1 if you owe small suppliers
If payments to micro or small suppliers are pending for more than 45 days, the company must file MSME-1 every half year. The dates are 30 April for October to March and 31 October for April to September.
9. Director disclosures and registers
- Each director gives the disclosure of interest (Form MBP-1) and a declaration that they are not disqualified (Form DIR-8) at the first board meeting of the year.
- Keep the statutory registers up to date: members, directors, charges, share transfers and minutes of meetings.
10. Income tax and other returns
- The company income tax return (ITR-6) is generally due on 31 October after the financial year, and the tax audit report is due a month earlier.
- TDS returns are due every quarter and GST returns every month or quarter.
Event-based filings
- INC-20A within 180 days of incorporation.
- DIR-12 within 30 days of a change in directors.
- INC-22 within 30 days of changing the registered office.
- PAS-3 within 30 days of allotting shares.
What happens if you miss them?
Late fees run per day with no upper limit on most annual forms, so a delay of a few months adds up quickly. If a company does not file financial statements or annual returns for three continuous years, its directors can be disqualified for five years and the company can be struck off the register.
Need help?
SS Auditors manages the full yearly cycle for private limited companies: board and AGM documentation, AOC-4, MGT-7 and the rest. See private limited company compliances, ROC compliances or contact us.
Last reviewed October 2026. This article is general information, not advice for your specific case. Due dates can be extended by MCA circulars, so confirm the current date before relying on it.