Every year: annual compliance for companies and LLPs

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). For the financial year 2025-26, CBDT has extended this to 21 November 2026. Forms and fees are on the MCA portal.

Each structure has its own lesson with the full calendar: Annual Compliance: what never stops for a PVT. LTD. and Annual compliance for an OPC. Every form, penalty and event-based filing is set out in the detailed Private Limited Company Annual Compliance: Forms, Due Dates and Checklist and OPC Annual Compliance: Audit, ROC Forms, Due Dates and Checklist.

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 21 November 2026 (extended by CBDT from 31 October) where an audit applies. Confirm the current date on incometax.gov.in, since dates are sometimes extended.

The lesson Annual compliance for an LLP gives the short version, and the LLP Annual Compliance: Form 8, Form 11, Audit and Due Dates explains each form and the late-fee slabs in detail.

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.

If a date has already passed, What happens if you miss a compliance deadline? explains the fees and the order in which to catch up.

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.