Life After Registration · Chapter 5
Every year: annual compliance for companies and LLPs
In short
Every year a PVT. LTD. company completes its audit, holds its AGM by 30 September and files AOC-4 and MGT-7, while an LLP files Form 11 by 30 May and Form 8 by 30 October, plus tax returns.
Every year, a PVT. LTD. company gets its accounts audited, holds its AGM (normally by 30 September), files AOC-4 within 30 days and MGT-7 or MGT-7A within 60 days of the AGM, and files its income tax return. An LLP files Form 11 by 30 May and Form 8 by 30 October, plus its tax return.
The financial year in India runs from 1 April to 31 March. The yearly filings follow it.
What is the annual compliance for a Private Limited Company and OPC?
| Item | When |
|---|---|
| Statutory audit | After the year closes, before the AGM |
| AGM (not for OPC) | Within 6 months of year end — normally by 30 September |
| ADT-1 (auditor appointment) | Within 15 days of the AGM at which the auditor is appointed |
| AOC-4 (financial statements) | Within 30 days of the AGM (OPC: within 180 days of year end) |
| MGT-7 / MGT-7A (annual return) | Within 60 days of the AGM |
| DPT-3 | By 30 June, where applicable |
| MSME-1 | By 30 April and 31 October, where applicable |
| Income tax return | By the due date for companies (later where audit applies) |
What do these forms mean?
- Statutory audit — every company, even one with no turnover, must have its accounts audited by a chartered accountant every year.
- AGM — the annual general meeting of shareholders, where the audited accounts are adopted. A company's first AGM can be held within nine months of the end of its first financial year; after that, within six months of the year end. An OPC does not hold an AGM.
- ADT-1 — tells the Registrar who the auditor is. At the first AGM the members usually appoint the auditor for five years, and ADT-1 is filed within 15 days.
- AOC-4 — files the audited balance sheet, profit and loss account and directors' report with the Registrar.
- MGT-7 or MGT-7A — the annual return, showing shareholders, directors and meetings. Small companies and OPCs use the shorter MGT-7A.
- DPT-3 — a return of outstanding loans and other money received that is not treated as a deposit, as on 31 March. Most companies that have taken loans, including from directors, need to file it.
- MSME-1 — a half-yearly return by companies that owe money to micro or small enterprise suppliers for more than 45 days.
The income tax return of a company is due by 31 October, because every company is audited (30 November where transfer pricing applies). Forms and fees are on the MCA portal.
What is the annual compliance for an LLP?
| Item | When |
|---|---|
| Form 11 (annual return) | 30 May |
| Form 8 (accounts and solvency) | 30 October |
| Audit | Only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh |
| Income tax return | By the due date (later where audit applies) |
Form 11 lists the partners and their contributions; Form 8 is the Statement of Account and Solvency, signed by the designated partners. Both are due even if the LLP did no business. For the year 2025-26, the income tax return due date is 31 August 2026 for businesses, including LLPs, that do not need a tax audit, and 31 October 2026 where an audit applies. Confirm the current date on incometax.gov.in, since dates are sometimes extended.
What applies to every business?
- GSTR-9 annual return (optional up to ₹2 crore turnover).
- Tax audit if turnover crosses the Income-tax limits.
- DIR-3 KYC once every three financial years, by 30 June, for directors and designated partners.
GSTR-9 is due by 31 December after the year ends, and businesses with turnover above ₹5 crore also file the reconciliation statement GSTR-9C. A tax audit generally applies when business turnover exceeds ₹1 crore, or ₹10 crore if cash receipts and payments are each within 5% of the total, and when professional receipts exceed ₹50 lakh.
DIR-3 KYC — now every three years
From 31 March 2026, the MCA changed director KYC from a yearly filing to once every three financial years, due by 30 June. Separately, a change in a director's mobile number, email address or residential address must be updated within 30 days. Missing either deadline deactivates the DIN (Director Identification Number), and it is reactivated only on filing with a ₹5,000 fee.
Key takeaways
- Company: audit → AGM → AOC-4 → MGT-7, every year.
- LLP: Form 11 by 30 May, Form 8 by 30 October.
- DIR-3 KYC is now due once every three financial years, by 30 June.
- Put all dates in one calendar at the start of each year.
Frequently asked questions
What is the due date for AOC-4 and MGT-7?
A company files its financial statements in Form AOC-4 within 30 days of the annual general meeting, and its annual return in Form MGT-7 or MGT-7A within 60 days of the AGM. With the AGM normally held by 30 September, this means about 29 October for AOC-4 and 28 November for MGT-7. An OPC files AOC-4 within 180 days of year end.
When are LLP Form 11 and Form 8 due?
Every LLP files its annual return in Form 11 by 30 May, covering the financial year that ended on 31 March. It files its Statement of Account and Solvency in Form 8 by 30 October. Both are due even if the LLP had no business during the year, and each attracts an additional fee if filed late — since 1 April 2022, a multiple of the normal filing fee that rises with the delay, up to 15 times for small LLPs and 30 times for others within a year.
Is audit compulsory for a Private Limited Company?
Yes. Every company registered under the Companies Act, 2013, including a PVT. LTD. company or OPC with no turnover, must have its annual financial statements audited by a chartered accountant. This statutory audit is separate from a tax audit under income tax law, which applies only when turnover crosses the limits set in that law.
When is DIR-3 KYC due now?
Under MCA rules in force from 31 March 2026, every individual holding a DIN files DIR-3 KYC once every three financial years, by 30 June, instead of every year. A change in mobile number, email address or residential address must be updated within 30 days. Missing a deadline deactivates the DIN, which is reactivated only on filing with a ₹5,000 fee.
Does an OPC need to hold an AGM?
No. A One Person Company is exempt from holding an annual general meeting. It still needs a statutory audit every year, files its financial statements in Form AOC-4 within 180 days of the end of the financial year, and files its annual return in Form MGT-7A. It must also file its income tax return.
