Legal Guide Part 4 - Annual Compliance Calendar for Indian Companies

- Paragraph 1 - the compliance calendar: Indian companies face a relentless compliance calendar - 30-odd filings a year for a Pvt Ltd, more for a Section 8 or Public Limited. The Companies Act 2013 alone requires AOC-4 (financials) within 30 days of board adoption, MGT-7 (annual return) within 60 days of AGM, DIR-3 KYC by 30 September every year, ADT-1 (auditor appointment) within 15 days of AGM, MSME-1 (half-yearly outstanding dues to MSMEs) by 30 October and 30 April, DPT-3 (deposits) by 30 June, BEN-2 (significant beneficial owner) within 30 days of trigger. On top of that, GST returns (GSTR-1 + GSTR-3B monthly; GSTR-9 annual), TDS returns (24Q / 26Q / 27Q quarterly), income-tax return (ITR-6 by 31 October for non-audit companies), EPF/ESI monthly, Profession Tax monthly/quarterly. Miss any of these and the penalty accrues at ₹100/day under the Companies Act, with separate late fees under GST (₹50/day) and Income-tax (₹1,000 + 1% per month).