Annual Compliance Checklist for Private Limited Companies

A private limited company in India must complete statutory audits, file annual returns with the ROC, hold board meetings, and file income tax returns every year — regardless of whether the company was active.

Mandatory Annual Filings

• Statutory Audit — conducted by an independent CA, covering the full financial year
• Form AOC-4 — filing of financial statements with the ROC
• Form MGT-7/MGT-7A — annual return filing with the ROC
• Income Tax Return — filed by the company, separate from any individual director's ITR
• DIR-3 KYC — annual KYC for all directors

Board and Governance Requirements

• Minimum 4 board meetings per year (small companies: 2)
• Annual General Meeting (AGM) within 6 months of financial year-end
• Maintenance of statutory registers

Other Compliance to Track

• GST returns (if registered) — monthly or quarterly
• TDS returns, if applicable
• PF/ESI returns, if applicable

Consequences of Missing Deadlines

Late ROC filings attract daily penalties that can add up quickly, and repeated non-compliance can lead to a company being marked as a "defaulting company" or struck off by the ROC.

Staying on Top of It

CA Rupa Sahni & Associates manages the full annual compliance calendar for private limited companies, with reminders well ahead of each deadline.

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