Private Limited Company Annual Compliance Checklist (FY 2025-26)
A month-by-month compliance checklist for private limited companies for FY 2025-26: AGM, AOC-4, MGT-7, DPT-3, MSME-1, DIR-3 KYC, income tax and GST.
Private Limited Company Registration
Register your Private Limited Company at just ₹8,397. Dedicated CA assistance for DIN, DSC, name approval, MOA, AOA & incorporation certificate.
ROC Annual Compliance (Startup Upper)
Complete ROC annual compliance for startups and small companies at just ₹57,591. Includes AOC-4, MGT-7, DIR-3 KYC, board meetings, and audit report filing.
Director KYC (DIR-3 KYC)
Complete Director KYC through DIR-3 KYC at just ₹4,013. Mandatory annual KYC filing for all company directors with DIN. Avoid DIN deactivation with timely filin
Month-by-month timeline (FY 2025-26)
- April 2026: close books for FY 2025-26, reconcile bank accounts
- 30 June 2026: DPT-3 due; DIR-3 KYC cycle check
- July 2026: finalise draft financial statements, income tax return prep (30 Sep tax audit report if audited)
- 30 September 2026: AGM must be held; tax audit report Form 3CD due
- 15 October 2026: ADT-1 if auditor changed/appointed at AGM
- 30 October 2026: AOC-4 due; MSME-1 (Apr-Sep) due 31 October
- 29 November 2026: MGT-7 / MGT-7A due
- 31 October 2026: income tax return (audit cases) due for companies (regular due dates apply)
Beyond ROC filings
- Income tax: ITR-6 by 31 October (audit cases) - prepared from the same audited accounts as AOC-4
- GST: monthly GSTR-1/GSTR-3B wherever registered - see the GST calendar guide
- Statutory audit reports issued before AGM only
- Board meetings: at least 4 board meetings per calendar year, gap not exceeding 120 days
Common failure points
- Director DIN/DSC expiry blocking filings
- KYC not filed for a new director
- ITC claims mismatch between books and GSTR-2B
- Balance sheet signed for AOC-4 different from ITR-6 figures
Impact on companies
A company's ROC record is public. Banks, investors and buyers check it before lending. A history of late filings increases diligence friction and can void director eligibility for new roles.
What you should do
- Print this checklist and assign one owner per month
- Hold the AGM by mid-September to create filing buffer
- Verify DSC and KYC 2 weeks before any filing
- Prepare AOC-4 and ITR-6 from the same file set
- File DPT-3 even for nil deposits - most missed deadlines are 'fixed' only at high cost
Need help filing this? Our advisors handle it end-to-end
Private Limited Company Registration
Register your Private Limited Company at just ₹8,397. Dedicated CA assistance for DIN, DSC, name approval, MOA, AOA & incorporation certificate.
ROC Annual Compliance (Startup Upper)
Complete ROC annual compliance for startups and small companies at just ₹57,591. Includes AOC-4, MGT-7, DIR-3 KYC, board meetings, and audit report filing.
Director KYC (DIR-3 KYC)
Complete Director KYC through DIR-3 KYC at just ₹4,013. Mandatory annual KYC filing for all company directors with DIN. Avoid DIN deactivation with timely filin