Company / LLP Compliance Calendar
Key Annual and Periodic Filings

Running a company or an LLP in India is not merely about conducting business - it comes with a set of statutory obligations that recur every year, and in some cases, every half-year or even within days of a triggering event. Missing these deadlines is not a matter of procedural inconvenience alone; it attracts daily penalties, disqualification of directors, deactivation of DINs, and in serious cases, penal action under applicable laws. This article consolidates the key recurring compliances that every company and LLP should track and plan for well in advance.

Part I - ROC Annual Compliances for Companies

1. Annual General Meeting (AGM)

Every company (other than a One Person Company) is required to hold an Annual General Meeting (AGM) within six months from the close of the financial year - that is, by 30th September each year for companies following the April-March financial year.

For a newly incorporated company, the first AGM may be held within nine months from the close of the first financial year. This is a one-time relaxation available only in the first year.

The AGM is the anchor event for several downstream filings. Missing the AGM, or holding it late, sets off a cascade of delayed filings - each attracting its own penalty.

2. Financial Statement Filing - Form AOC-4

Within 30 days of the AGM, every company must file its financial statements (Balance Sheet, Profit and Loss Account, Cash Flow Statement where applicable, and accompanying notes) with the Registrar of Companies in Form AOC-4.

3. Annual Return - Form MGT-7 / MGT-7A

The Annual Return in Form MGT-7 (or the abridged MGT-7A for small companies and OPCs) must be filed within 60 days of the AGM, regardless of the company's turnover or size.

The Annual Return captures the company's shareholding structure, details of directors and key managerial personnel, meetings held, and other governance particulars.

4. Auditor Appointment - Form ADT-1

Every time an auditor is appointed or reappointed - whether at the AGM or at a Board Meeting to fill a casual vacancy - the company must file Form ADT-1 within 15 days of such appointment. This applies to every instance of appointment, including reappointments at the expiry of a term. Failure to file ADT-1 within the prescribed period attracts additional fees.

5. OPC - One Person Company Filing Timelines

One Person Companies do not hold AGMs, so their compliance deadlines run not from an AGM date but from the financial year-end itself:

Part II - Director KYC - DIR-3 KYC (New Rules Effective 31st March 2026)

The Ministry of Corporate Affairs has significantly revised the DIR-3 KYC framework, effective 31.03.2026. Directors and DIN holders should note two important changes before the next compliance window opens.

Form Change - Only DIR-3 KYC Web Now Exists

The earlier forms - DIR-3 KYC (physical filing) and DIR-3 KYC EFORM (electronic filing) - have been abolished. Only one mode of filing now exists: DIR-3 KYC Web, the online web-based form on the MCA portal.

Three-Year Compliance Window

DIR-3 KYC is now required to be filed once every three years, replacing the earlier annual requirement. However, this does not mean it can be left unattended. Directors with changes in mobile number, email, or residential address must update their KYC within 30 days of such change - even within the three-year window.

Part III - LLP Annual Filings

1. Form 11 - Annual Return of LLP

Every LLP must file its Annual Return in Form 11 by 30th May each year, covering the financial year ending 31st March. Form 11 captures the details of partners, their contributions, and any changes during the year. It is the LLP equivalent of MGT-7 for companies.

2. Form 8 - Statement of Accounts and Solvency

Every LLP must also file Form 8 (Statement of Accounts and Solvency) by 30th October each year. This form contains the LLP's financial statements and a declaration by the designated partners as to the solvency of the LLP as on 31st March.

Part IV - Other Key Periodic Filings

1. DPT-3 - Return of Deposits

Every company (other than a Government company) that has received monies outside the definition of deposits under Section 73 of the Companies Act, 2013 - including unsecured loans from shareholders, directors, or related parties - must file Form DPT-3 annually to report the outstanding amounts as on 31st March.

2. PAS-6 - Reconciliation of Share Capital Audit Report

PAS-6 is applicable to unlisted public companies and must be filed within 60 days of the close of each half-year. The report reconciles the total issued capital with the capital held in dematerialised form and in physical form.

3. MSME-1 - Half-Yearly Return for Outstanding Payments to MSMEs

Every company that has outstanding dues to Micro and Small Enterprises for more than 45 days must file Form MSME-1 twice a year, disclosing the name of the MSME creditor, the amount outstanding, and the reason for delay.

Part V - FLA Return - Foreign Liabilities and Assets

With Whom

The FLA Return is filed directly with the Reserve Bank of India. It is not filed with MCA or any other authority.

Who Must File

Every Indian company and LLP that has received Foreign Direct Investment (FDI) or made Overseas Direct Investment (ODI) and has any outstanding balance as on 31st March - whether in the current year or any previous year - is required to file the FLA Return. This obligation continues even if no new FDI or ODI was received or made during the year, as long as any outstanding amount remains reflected on the balance sheet.

Compliance Due Date Reference - Quick Summary

A Word on Compliance Planning

Statutory compliance is not a one-time exercise - it is a continuous discipline. The cost of non-compliance almost always exceeds the cost of timely filing, both in monetary terms and in the management time required to deal with notices, penalty orders, and rectification proceedings. Many of the deadlines listed in this article are triggered by events (AGM dates, auditor appointments, changes in director details) that require active monitoring rather than calendar-based reminders alone.

If your company or LLP has missed any of the filings listed above, the right course of action is to file with additional fees as soon as possible. Compounding non-compliance is never advisable, and in most cases the MCA's fee structure is still far less than the cost of regulatory action. For income tax compliance running alongside your company law obligations - including ITR filing deadlines for companies - see our guide on Essentials for Filing Income Tax Returns. Our Corporate Laws & Compliance team handles end-to-end ROC and secretarial compliance for companies and LLPs.