Introduction

Running a Private Limited Company in India means following many rules. The Companies Act, 2013 sets these rules. Companies must file reports and meet deadlines on time. This can be hard to track.

A compliance calendar helps you know what to do and when to do it. This guide explains the 2025-26 compliance calendar for Private Limited Companies in simple terms. You'll learn about:

• Important filing dates
• Reports you need to submit
• Penalties for missing deadlines
• Tips to stay on track

Why Following Rules is Important for Your Company

Following rules (compliance) is not just about avoiding trouble. It helps your business in many ways:

1. Avoid Fines and Penalties

Missing deadlines can cost you money. Some fines are very high and increase each day you delay.

2. Build Trust

Customers, investors, and partners trust companies that follow rules. They see you as reliable and professional.

3. Keep Your Business Running Smoothly

Legal problems can disrupt your business. Staying compliant means fewer interruptions.

4. Plan Your Finances Better

Regular tax filing and record-keeping help you understand and manage your money better.

5. Protect Yourself Legally

Companies that follow rules are less likely to face lawsuits or legal actions.

If you ignore compliance, your company might face:

• Heavy fines
• Legal cases
• Loss of reputation
• In worst cases, your company could be shut down

This is why keeping up with the compliance calendar is so important.

Compliance Calendar for Private Limited Companies (2025-26)

Let's break down what you need to do throughout the year:

1. Annual Returns and Financial Statements

What is an Annual Return (MGT-7)?

An annual return is like a yearly snapshot of your company. It includes:

• Names and addresses of directors
• Names and addresses of shareholders
• Changes in company structure during the year
• Details about company meetings
• Information about share capital

What is a Financial Statement (AOC-4)?

This shows how your company performed financially. It includes:

• How much money you made (profit) or lost
• What your company owns and owes (assets and liabilities)
• How money moved in and out of your company (cash flow)

2. Tax Filing and Reports

Every company must pay taxes and file reports to the Income Tax Department.

Income Tax Return (ITR)

If your company earns more than the tax-exempt limit, you must file an ITR. This tells the government how much money your company made and how much tax you owe.

Tax Audit Report

If your company's revenue is above a certain amount, you need a certified accountant to audit your books and file a report.

TDS (Tax Deducted at Source) Reports

When you pay salaries, rent, or professional fees, you often need to deduct tax before making the payment. You must:

• Deposit this tax with the government
• File quarterly reports showing what you collected
• Issue TDS certificates to the people you paid

3. Registrar of Companies (ROC) Compliance

The ROC keeps official records of all companies. You must keep them updated about your company.

Filing of Resolutions (MGT-14)

When your company makes important decisions in board meetings, you must inform the Ministry of Corporate Affairs (MCA) by filing form MGT-14. This includes decisions about:

• Borrowing money
• Investing in other companies
• Changing company policies
• Approving financial statements

Return of Deposits (DPT-3)

This form reports any money your company has accepted as deposits from the public or from shareholders.

Share Capital Audit Report (PAS-6)

This ensures that your company's records of shares match with what's registered with the stock depositories.

4. GST Compliance

If your company is registered under GST, you must file these returns:

GSTR-1

This form includes details of all the sales invoices your company issued during the month.

GSTR-3B

This is a summary form where you report:

• Total GST collected from customers
• Total GST paid to suppliers
• Net GST payable to the government

Annual GST Return (GSTR-9)

This yearly form summarizes all your GST transactions for the financial year.

5. Other Important Compliance Requirements

Digital Signature Certificate (DSC)

• What: An electronic signature used to sign company documents
• When to renew: Before expiry (usually valid for 1-2 years)
• Why it's important: You cannot file most forms without a valid DSC

Annual General Meeting (AGM)

• What: Yearly meeting of all shareholders
• When: Before September 30, 2025
• What happens: Shareholders discuss company performance, approve accounts, and make important decisions

Limited Liability Partnership (LLP) Compliance

• What: For companies registered as LLPs
• Form to file: Form 11 (Annual Return)
• Due date: May 30, 2025

Director KYC

• What: Yearly verification of director details
• Form to file: DIR-3 KYC
• Due date: September 30, 2025
• Penalty for delay: ₹5,000

Board Meetings

• How many: At least 4 meetings per year
• Gap between meetings: Not more than 120 days
• What to discuss: Company performance, compliance, strategy

Common Mistakes Companies Make and How to Avoid Them

1. Missing Deadlines

Many companies forget important filing dates.

How to avoid:

• Mark all due dates on a calendar
• Set up reminders 15 days before each deadline
• Use compliance tracking apps or software
• Assign someone to monitor compliance dates

2. Incorrect GST Filings

Mistakes in GST returns can lead to notices and penalties.

How to avoid:

• Double-check all invoice details before filing
• Reconcile your books with GST portal data
• Use good accounting software
• Get help from a GST expert for complex transactions

3. Poor Record-Keeping

Lost or disorganized documents cause problems during audits.

How to avoid:

• Create a filing system for all important documents
• Keep both digital and physical copies
• Organize documents by type and date
• Backup digital records regularly

4. Forgetting to Renew Digital Signatures

Expired DSCs cause last-minute filing problems.

How to avoid:

• Note the expiry date of all company DSCs
• Start the renewal process 30 days before expiry
• Keep director ID proof and photos ready for renewal

5. Ignoring ROC Filings

Some companies focus only on tax compliance and forget ROC filings.

How to avoid:

• Create a separate checklist for ROC compliance
• Schedule these filings well in advance
• Understand which company events need ROC filing

6. Incorrect Financial Statements

Mistakes in financial reports can lead to penalties and audits.

How to avoid:

• Maintain regular bookkeeping throughout the year
• Reconcile accounts monthly
• Get accounts reviewed by professionals
• Use accounting software

Penalties for Not Following Rules

If you miss deadlines or don't file required reports, you may face these penalties:

ROC Filing Penalties

• Late filing of Annual Return (MGT-7): ₹100 per day until filed
• Not filing Annual Return at all: Up to ₹5 lakh fine
• Late filing of Financial Statements (AOC-4): ₹100 per day until filed
• Not holding AGM: Up to ₹1 lakh for the company and ₹5,000 per day for directors

GST Penalties

• Late filing of GSTR-1 or GSTR-3B: ₹50 per day (maximum ₹10,000)
• Incorrect filing or tax underpayment: 10% of unpaid tax amount
• Not filing annual return: ₹100 per day (maximum 0.25% of turnover)

Income Tax Penalties

• Late filing of Income Tax Return: ₹5,000 to ₹10,000
• Not maintaining proper books: 0.5% of turnover
• Hiding income: 50% to 200% of tax amount

Serious Consequences

In very serious cases of non-compliance:

• Directors may be disqualified from serving on any company board
• Company registration could be canceled
• Criminal charges could be filed against directors

How to Stay Compliant

1. Make a Compliance Calendar

Create a simple calendar showing all due dates. You can:

• Use a spreadsheet
• Use a wall calendar in your office
• Use calendar apps with reminders
• Create a month-by-month checklist

2. Use Technology

Many tools can help you stay compliant:

• Accounting software like Tally, QuickBooks, or Zoho Books
• Compliance management tools
• Calendar reminders on your phone or computer
• Automated filing systems

3. Get Professional Help

Consider hiring these professionals:

• Company Secretary (CS): Helps with ROC compliance
• Chartered Accountant (CA): Helps with tax and financial compliance
• GST Consultant: Helps with GST filings
• Legal Advisor: Helps with overall compliance

4. Stay Updated on Rule Changes

Laws and rules change often. Stay informed by:

• Subscribing to MCA newsletters
• Following tax and legal updates
• Joining business associations
• Attending compliance seminars and webinars

5. Create a Compliance Team

Even in small companies, assign compliance duties:

• Appoint someone to track all deadlines
• Have regular compliance review meetings
• Create checklists for each filing
• Cross-train team members on compliance procedures

Monthly Compliance Checklist

Here's a month-by-month guide to help you stay on track:

April 2025

• Share Capital Audit Report (PAS-6)
• GST Returns (GSTR-1 and GSTR-3B)

May 2025

• TDS Payment for April
• GST Returns (GSTR-1 and GSTR-3B)
• LLP Annual Return (Form 11) if applicable
• TDS Return for January-March 2025 (Form 24Q, 26Q)

June 2025

• TDS Payment for May
• GST Returns (GSTR-1 and GSTR-3B)
• Return of Deposits (DPT-3)

July 2025

• TDS Payment for June
• TDS Return for April-June 2025
• GST Returns (GSTR-1 and GSTR-3B)

August 2025

• TDS Payment for July
• GST Returns (GSTR-1 and GSTR-3B)
• Prepare for AGM

September 2025

• TDS Payment for August
• Income Tax Return Filing
• Tax Audit Report Submission
• Hold Annual General Meeting
• Director KYC (DIR-3 KYC)
• GST Returns (GSTR-1 and GSTR-3B)

October 2025

• TDS Payment for September
• TDS Return for July-September 2025
• Financial Statement Filing (AOC-4)
• Auditor Appointment (ADT-1)
• GST Returns (GSTR-1 and GSTR-3B)
• Share Capital Audit Report (PAS-6)

November 2025

• TDS Payment for October
• Annual Return Filing (MGT-7)
• GST Returns (GSTR-1 and GSTR-3B)

December 2025

• TDS Payment for November
• GST Returns (GSTR-1 and GSTR-3B)
• Annual GST Return (GSTR-9)

January 2026

• TDS Payment for December
• TDS Return for October-December 2025
• GST Returns (GSTR-1 and GSTR-3B)

February 2026

• TDS Payment for January
• GST Returns (GSTR-1 and GSTR-3B)

March 2026

• TDS Payment for February
• GST Returns (GSTR-1 and GSTR-3B)
• Plan for next financial year's compliance

Benefits of Being a Compliant Company

Following all rules brings many advantages:

Business Growth

• Banks prefer to lend to compliant companies
• Investors trust companies with clean compliance records
• Bigger clients often check compliance before partnerships

Peace of Mind

• No surprise penalties or legal notices
• Confidence during government audits
• Less stress about missing deadlines

Better Business Reputation

• Seen as professional and trustworthy
• Good standing with government agencies
• Positive image in the business community

Operational Efficiency

• Better record-keeping improves decision-making
• Regular compliance reviews catch business issues early
• Clear understanding of your company's financial position

Conclusion

Running a Private Limited Company in India means following many rules. This simplified compliance calendar helps you understand what to do and when to do it.

Remember these key points:

1. Mark all important dates on your calendar
2. File all returns and reports on time
3. Keep good records of all company documents
4. Get professional help when needed
5. Stay updated on changing rules and requirements

By staying compliant, you protect your company from penalties, build trust with stakeholders, and create a strong foundation for growth. If you require assistance with Income Tax compliance, Manthan Experts can be your trusted advisor. Contact them at info@manthanexperts.com.to discuss your specific needs and explore how their expertise can benefit your business.