A Bangalore private limited company has a fixed set of annual compliances for the 2026-27 financial year: board meetings through the year, DPT-3 by 30 June, DIR-3 KYC by 30 September, the AGM by 30 September, AOC-4 within 30 days of the AGM and MGT-7 within 60 days, the income tax return by 31 October, and the FLA return by 15 July if the company has foreign investment. Missing these triggers daily additional fees and, after three years, director disqualification.
| Due date | Compliance | Form |
|---|---|---|
| First board meeting of the FY | Directors’ disclosure of interest and non-disqualification | MBP-1, DIR-8 |
| 15 July 2026 | Foreign Liabilities and Assets return (if foreign investment) | FLA return |
| 30 June 2026 | Return of deposits and exempt money for FY 2025-26 | DPT-3 |
| By 30 September 2026 | Annual General Meeting | — |
| 30 September 2026 | Director KYC for every DIN holder | DIR-3 KYC |
| Within 15 days of AGM | Auditor appointment intimation (if applicable) | ADT-1 |
| Within 30 days of AGM | Filing of financial statements | AOC-4 |
| Within 60 days of AGM | Annual return | MGT-7 / MGT-7A |
| 31 October 2026 | Income tax return (companies) | ITR |
| Twice a year (Apr and Oct) | Return of outstanding dues to MSME suppliers, if any | MSME-1 |
| Through the year | Board meetings — four in the year, gap not over 120 days | — |
Board meetings and the first-meeting filings
A private company must hold at least four board meetings in a financial year, with no more than 120 days between two consecutive meetings. A small company or an OPC has a lighter requirement. At the first board meeting of the year, each director files a disclosure of interest in Form MBP-1 and a declaration of non-disqualification in Form DIR-8. These are easy to forget because they are not filed with the Registrar, but they belong in the minutes and the company’s records.
The AGM and the annual filings
For a company whose financial year ends 31 March 2027, the Annual General Meeting must be held by 30 September 2026 for FY 2025-26 — the AGM always concerns the year just closed. Once the AGM is done, two filings follow on a clock: AOC-4, the financial statements, within 30 days, and MGT-7 or MGT-7A, the annual return, within 60 days. If the company is appointing or ratifying an auditor, ADT-1 is filed within 15 days of the AGM. These two annual filings, AOC-4 and MGT-7, are the ones whose non-filing leads to the heaviest consequences.
DPT-3, DIR-3 KYC and the income tax return
Three more dates anchor the year. DPT-3 is an annual return, due by 30 June, in which the company reports outstanding money it has received that is not treated as a deposit. DIR-3 KYC is due by 30 September and must be completed by every person who holds a DIN — miss it and the DIN is deactivated. The income tax return for a company is generally due by 31 October. A Bangalore company has no city-specific extra annual filing; the calendar is the national one, filed with the Registrar of Companies, Bangalore.
If the company has foreign investment
A company that has received any foreign investment must also file the annual Foreign Liabilities and Assets (FLA) return with the RBI by 15 July, reporting the year-end position. For Bangalore startups with overseas investors this is the date most often missed, because it sits outside the familiar MCA calendar.
What missing a date costs
Late filing of AOC-4 or MGT-7 attracts an additional fee of ₹100 per day, per form, with no upper limit. Let the annual filings lapse for three consecutive years and every director is disqualified for five years under Section 164(2). If your company already has a backlog, the Companies Compliance Facilitation Scheme 2026 waives 90 percent of the accumulated additional fees on annual filings made before 15 July 2026 — see our guide to the CCFS 2026 scheme.
Frequently asked questions
What are the annual compliances for a private limited company in India?
Four board meetings, the first-meeting MBP-1 and DIR-8 disclosures, DPT-3 by 30 June, DIR-3 KYC by 30 September, the AGM by 30 September, AOC-4 within 30 days and MGT-7 within 60 days of the AGM, ADT-1 if appointing an auditor, the income tax return by 31 October, and the FLA return by 15 July if the company has foreign investment.
When is the AGM due for FY 2025-26?
For a company with a financial year ending 31 March, the Annual General Meeting for FY 2025-26 must be held by 30 September 2026.
When are AOC-4 and MGT-7 due?
AOC-4, the financial statements, is filed within 30 days of the AGM, and MGT-7 or MGT-7A, the annual return, within 60 days of the AGM.
Is there a separate compliance calendar for Bangalore companies?
No. A Bangalore private limited company follows the same national MCA calendar; its filings simply go to the Registrar of Companies, Bangalore. Stamp duty on certain documents follows Karnataka rates.
What happens if annual filings are missed?
An additional fee of ₹100 per day per form accrues with no cap, and three continuous years of non-filing disqualifies every director for five years under Section 164(2).
Reviewed by CS Sapna Malpani, a practising Company Secretary in Bangalore who manages annual ROC compliance for private companies. This is general information, not legal advice — confirm current due dates against MCA notifications. About Sapna Malpani.
Last reviewed: May 2026.