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Book Free ConsultationFor Private Limited Companies
Month-by-Month Deadlines with Penalties
By CS Sapna Malpani
Practising Company Secretary, Bangalore
This compliance calendar covers all major regulatory deadlines for private limited companies in India for the financial year April 2026 to March 2027. It includes ROC filings, Income Tax, GST, Labour Law, FEMA, and corporate governance requirements.
Step 1: Go through each month and identify which compliances apply to your company.
Step 2: Add applicable deadlines to your team's shared calendar (Google Calendar, Outlook, etc.).
Step 3: Set reminders 7 days and 3 days before each deadline.
Step 4: Assign responsible persons (CS/CA/Director/HR) for each compliance.
Step 5: Review completed vs pending items at the end of each month.
| Date | Compliance | Category | Responsible |
|---|---|---|---|
| 7th | TDS/TCS deposit for previous month | TAX | CA / CFO |
| 11th | GSTR-1 (Outward Supply Details) | GST | CA / CFO |
| 15th | PF payment & ECR filing | LABOUR | HR / CFO |
| 15th | ESI payment | LABOUR | HR / CFO |
| 20th | GSTR-3B (Monthly tax payment) | GST | CA / CFO |
Note: These monthly deadlines are NOT repeated in the month-wise tables below. Only month-specific and event-based compliances are listed.
| Abbreviation | Full Form | Abbreviation | Full Form |
|---|---|---|---|
| ROC | Registrar of Companies | PF / EPF | Provident Fund |
| MCA | Ministry of Corporate Affairs | ESI / ESIC | Employees' State Insurance |
| GST | Goods & Services Tax | PT | Professional Tax |
| TDS | Tax Deducted at Source | AGM | Annual General Meeting |
| ITR | Income Tax Return | CS | Company Secretary |
| FEMA | Foreign Exchange Mgmt Act | CA | Chartered Accountant |
APRIL 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| 14 Apr | TDS Return Q4 (Jan-Mar) - Form 24Q, 26Q, 27Q | TAX | Rs. 200/day | CA |
| 25 Apr | PF Annual Return | LABOUR | As per PF Act | HR |
| 30 Apr | Professional Tax Annual Return (Karnataka) | LABOUR | Rs. 1,000 + interest | HR / CFO |
| 30 Apr | Board Meeting (Q4 of prev FY) | BOARD | Rs. 1 lakh per director | CS / Director |
| 30 Apr | GSTR-9 (Annual Return) for FY 2025-26 (if extended) | GST | Rs. 200/day | CA |
| 30 Apr | Disclosure of Interest by Directors (MBP-1) - Annual | ROC | Rs. 1 lakh | CS / Director |
MAY 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| 15 May | Issue TDS Certificates - Form 16A (Q4) | TAX | Rs. 100/day per certificate | CA |
| 15 May | ESI Half-Yearly Return (Oct-Mar) | LABOUR | As per ESI Act | HR |
| 31 May | Form 16 (Salary TDS Certificate) to employees | TAX | Rs. 100/day per certificate | CA / HR |
JUNE 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| 15 Jun | Advance Tax - 1st Installment (15%) | TAX | Interest u/s 234C | CA / CFO |
| 30 Jun | DPT-3 (Return of Deposits/Loans) - Annual | ROC | Rs. 1 Cr or 3x deposit | CS |
| 30 Jun | Board Meeting (Q1 FY 2026-27) | BOARD | Rs. 1 lakh per director | CS / Director |
JULY 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| 15 Jul | FLA Return (Foreign Liabilities & Assets) - Annual | FEMA | FEMA compounding | CS |
| 15 Jul | Issue TDS Certificates - Form 16A (Q1) | TAX | Rs. 100/day | CA |
| 31 Jul | TDS Return Q1 (Apr-Jun) - Form 24Q, 26Q, 27Q | TAX | Rs. 200/day | CA |
| 31 Jul | Income Tax Return (non-audit cases) | TAX | Rs. 5,000 | CA |
AUGUST 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| Ongoing | Statutory Audit - Preparation & coordination with auditors | TAX | Delays affect all filings | CA / CFO |
| Ongoing | Finalize Financial Statements for Board approval | BOARD | , | CA / CFO / CS |
| 15 Aug | Issue TDS Certificates - Form 16A (if Q1 not done) | TAX | Rs. 100/day | CA |
SEPTEMBER 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| 15 Sep | Advance Tax - 2nd Installment (45% cumulative) | TAX | Interest u/s 234C | CA / CFO |
| 30 Sep | Annual General Meeting (AGM) | BOARD | Rs. 1L + Rs. 5,000/day | CS / Director |
| 30 Sep | DIR-3 KYC / Web KYC (All directors) | ROC | Rs. 5,000 + DIN deactivation | CS / Director |
| 30 Sep | Board Meeting (Q2 FY 2026-27) | BOARD | Rs. 1 lakh per director | CS / Director |
| 30 Sep | Appoint/Ratify Statutory Auditor at AGM | ROC | , | CS |
September is the most critical month! AGM must be held by 30 September. DIR-3 KYC must be filed for ALL directors. Ensure financial statements are finalized, audited, and approved by the Board before calling AGM. Failure to hold AGM attracts penalty of Rs. 1 lakh on company + Rs. 5,000 per day of default.
OCTOBER 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| Within 15 days of AGM | ADT-1 (Auditor Appointment) | ROC | Rs. 300/day (max Rs. 12L) | CS |
| Within 30 days of AGM | AOC-4 / AOC-4 XBRL (Financial Statements) | ROC | Rs. 100/day (no max) | CS |
| 15 Oct | Issue TDS Certificates - Form 16A (Q2) | TAX | Rs. 100/day | CA |
| 31 Oct | TDS Return Q2 (Jul-Sep) - Form 24Q, 26Q, 27Q | TAX | Rs. 200/day | CA |
| 31 Oct | Income Tax Return (ITR-6) - Audit cases | TAX | Rs. 5,000 / Rs. 10,000 | CA |
| 31 Oct | Tax Audit Report (Form 3CA/3CB + 3CD) | TAX | 0.5% turnover (max Rs. 1.5L) | CA |
| 31 Oct | MSME-1 (Half-yearly: Apr-Sep) | ROC | Rs. 20,000 (max Rs. 5L) | CS / CFO |
NOVEMBER 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| Within 60 days of AGM | MGT-7 / MGT-7A (Annual Return) | ROC | Rs. 100/day (no max) | CS |
| 15 Nov | ESI Half-Yearly Return (Apr-Sep) | LABOUR | As per ESI Act | HR |
| 30 Nov | GST Annual Return GSTR-9 (FY 2025-26) if not filed | GST | Rs. 200/day (max 0.5% TO) | CA |
DECEMBER 2026
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| 15 Dec | Advance Tax - 3rd Installment (75% cumulative) | TAX | Interest u/s 234C | CA / CFO |
| 31 Dec | Board Meeting (Q3 FY 2026-27) | BOARD | Rs. 1 lakh per director | CS / Director |
| 31 Dec | GST Annual Return GSTR-9 (if deadline extended) | GST | Rs. 200/day | CA |
October is ROC Filing Month! AOC-4 (within 30 days of AGM) and MGT-7 (within 60 days of AGM) are the two most critical ROC filings. Missing these attracts Rs. 100/day penalty with no maximum cap. A 6-month delay = Rs. 18,000+ in penalties.
JANUARY 2027
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| 15 Jan | Issue TDS Certificates - Form 16A (Q3) | TAX | Rs. 100/day | CA |
| 31 Jan | TDS Return Q3 (Oct-Dec) - Form 24Q, 26Q, 27Q | TAX | Rs. 200/day | CA |
FEBRUARY 2027
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| Ongoing | Review & reconcile books of account for FY close | TAX | , | CA / CFO |
| Ongoing | Collect investment declarations from employees (for TDS calculation) | TAX | , | HR |
| 28 Feb | Review all compliance status and identify gaps | BOARD | , | CS |
MARCH 2027
| Due Date | Compliance | Category | Penalty | Responsible |
|---|---|---|---|---|
| 15 Mar | Advance Tax - 4th Installment (100% cumulative) | TAX | Interest u/s 234B & 234C | CA / CFO |
| 31 Mar | Board Meeting (Q4 FY 2026-27) | BOARD | Rs. 1 lakh per director | CS / Director |
| 31 Mar | Close books of account for FY 2026-27 | TAX | , | CA / CFO |
| 31 Mar | Shops & Establishment License Renewal (if expiring) | LABOUR | Varies by state | HR |
| 31 Mar | MSME-1 (Half-yearly: Oct-Mar) | ROC | Rs. 20,000 (max Rs. 5L) | CS / CFO |
| 31 Mar | Review Related Party Transactions register | ROC | , | CS |
Year-End Checklist:
All 4 board meetings held with proper gaps (max 120 days)
All monthly TDS/GST/PF/ESI payments made on time
All quarterly TDS returns filed
DIR-3 KYC filed for all directors
AGM held and ROC filings (AOC-4, MGT-7) completed
DPT-3 filed if applicable
FEMA filings (FLA Return) completed if foreign investment exists
Statutory registers updated
All major deadlines for FY 2026-27 on one page. Print this and pin it to your office board.
| Date | Compliance | Form | Authority |
|---|---|---|---|
| QUARTERLY BOARD MEETINGS | |||
| 30 Jun 2026 | Board Meeting - Q1 | Minutes | MCA |
| 30 Sep 2026 | Board Meeting - Q2 | Minutes | MCA |
| 31 Dec 2026 | Board Meeting - Q3 | Minutes | MCA |
| 31 Mar 2027 | Board Meeting - Q4 | Minutes | MCA |
| ROC / MCA FILINGS | |||
| 30 Jun 2026 | Return of Deposits | DPT-3 | ROC |
| 30 Sep 2026 | Director KYC | DIR-3 KYC | MCA |
| ~Oct 2026 | Financial Statements (30 days post AGM) | AOC-4 | ROC |
| ~Nov 2026 | Annual Return (60 days post AGM) | MGT-7/7A | ROC |
| ~Oct 2026 | Auditor Appointment (15 days post AGM) | ADT-1 | ROC |
| 31 Oct 2026 | MSME-1 (Half-yearly: Apr-Sep) | MSME-1 | ROC |
| 31 Mar 2027 | MSME-1 (Half-yearly: Oct-Mar) | MSME-1 | ROC |
| INCOME TAX | |||
| 15 Jun 2026 | Advance Tax - 1st Installment (15%) | Challan 280 | IT Dept |
| 15 Sep 2026 | Advance Tax - 2nd Installment (45%) | Challan 280 | IT Dept |
| 15 Dec 2026 | Advance Tax - 3rd Installment (75%) | Challan 280 | IT Dept |
| 15 Mar 2027 | Advance Tax - 4th Installment (100%) | Challan 280 | IT Dept |
| 31 Oct 2026 | Income Tax Return + Tax Audit | ITR-6 + 3CA/3CB | IT Dept |
| AGM & FEMA | |||
| 30 Sep 2026 | Annual General Meeting | AGM Notice | MCA |
| 15 Jul 2026 | FLA Return (if foreign investment) | FLA | RBI |
| GST | |||
| 31 Dec 2026 | GST Annual Return (FY 2025-26) | GSTR-9 | GSTN |
Know the cost of non-compliance. This table shows penalties for the most common delays and defaults.
| Filing | Deadline | Penalty / Day | Max Penalty | Other Consequences |
|---|---|---|---|---|
| AOC-4 | 30 days of AGM | Rs. 100/day | No maximum | Additional fees on MCA |
| MGT-7/7A | 60 days of AGM | Rs. 100/day | No maximum | Additional fees on MCA |
| ADT-1 | 15 days of AGM | Rs. 300/day | Rs. 12 lakhs | , |
| DIR-3 KYC | 30 Sep | Rs. 5,000 (flat) | , | DIN deactivation |
| INC-20A | 180 days of incorp. | Rs. 50,000 (flat) | , | Company may be struck off |
| DPT-3 | 30 Jun | Rs. 1 Cr or 3x | Imprisonment | Criminal liability |
| PAS-3 | 30 days of allotment | Rs. 500/day | Rs. 5 lakhs | , |
| MSME-1 | Half-yearly | Rs. 20,000 | Rs. 5 lakhs | , |
| AGM not held | 30 Sep | Rs. 5,000/day | , | Rs. 1 lakh on company |
| Board Meeting gap >120 days | Quarterly | Rs. 1 lakh | Per director | Prosecution possible |
| Default | Penalty | Section |
|---|---|---|
| Late ITR (total income > Rs. 5L) | Rs. 5,000 (by Dec 31) / Rs. 10,000 (after) | 234F |
| Late TDS deposit | 1.5% per month on TDS amount | 201(1A) |
| Late TDS return | Rs. 200/day (max = TDS amount) | 234E |
| Non-deduction of TDS | Equal to TDS not deducted | 271C |
| Late Tax Audit Report | 0.5% of turnover (max Rs. 1.5 lakhs) | 271B |
| Late Advance Tax | 1% per month (Simple Interest) | 234B/234C |
| Default | Penalty |
|---|---|
| Late GSTR-3B / GSTR-1 | Rs. 50/day (CGST + SGST) | Rs. 20/day for Nil |
| Late GSTR-9 (Annual) | Rs. 200/day (max 0.5% of state turnover) |
| Non-registration | 100% of tax due or Rs. 10,000 (whichever is higher) |
| Default | Penalty |
|---|---|
| FEMA contravention (quantifiable) | Up to 3x the amount involved |
| FEMA contravention (non-quantifiable) | Up to Rs. 2 lakhs + Rs. 5,000/day continuing |
| Late PF deposit | Damages: 5% to 25% per annum depending on delay |
| Late ESI deposit | 12% per annum simple interest |
| Professional Tax default (Karnataka) | Rs. 1,000 + 1.25% interest per month |
Never Miss a Compliance Deadline Again
Let a Practising Company Secretary manage your compliance calendar so you can focus on building your business.
CS Sapna Malpani
Practising Company Secretary, Bangalore
sapnamalpani.com
Services: ROC Compliance • FEMA Advisory • Board Meetings • Annual Filings • Secretarial Audit • ESOP Administration • Due Diligence
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