The Annual Compliance Calendar for Private Companies and LLPs
Every private limited company and LLP in India has a set of recurring filings with the Registrar of Companies (ROC). None of them is difficult on its own. The trouble is that they're spread across the year, depend on each other, and carry daily late fees when missed.
The answer is a compliance calendar: a single list of what's due, when, and who is responsible.
Private limited companies: the annual cycle
These are the key events for a company with a financial year ending 31 March. Exact due dates are set by law and occasionally revised, so confirm the current dates each year.
| Event | When | Notes |
|---|---|---|
| Board meetings | Through the year | A minimum number each year, with a maximum gap between meetings (relaxed for small companies) |
| Audit of financial statements | After year-end | Statutory audit is mandatory for all companies |
| Annual General Meeting (AGM) | Within six months of year-end | Adopts accounts, appoints or ratifies the auditor |
| Auditor appointment filing | Shortly after the AGM | When an auditor is appointed or re-appointed |
| Financial statements filing | Within a fixed period after the AGM | Balance sheet, P&L and reports |
| Annual return filing | Within a fixed period after the AGM | Shareholding, directors and other particulars |
| Director KYC | As prescribed | Each director must keep KYC current |
| Deposits / outstanding loans return | Annually | Reporting of loans and deposits as required |
| MSME payment return | Half-yearly, if applicable | Where dues to micro and small suppliers are outstanding |
Event-based filings (changes in directors, share allotments, registered office changes, charges on assets) must be made within short windows after the event.
LLPs: the annual cycle
| Filing | Timing |
|---|---|
| Annual return | Within a fixed period after year-end |
| Statement of accounts & solvency | Within a fixed period after the half-year following year-end |
| Audit | Only if turnover or contribution exceeds prescribed limits |
| Income-tax return | By the applicable income-tax due date |
Don't forget the tax side
ROC filings sit alongside income-tax returns, tax audits where applicable, advance tax, TDS returns and GST returns. A good calendar includes all of them, because the data overlaps.
Building your calendar
- List every filing that applies to your entity: statutory, tax and sector-specific.
- Set internal deadlines two to three weeks before legal ones.
- Assign an owner for each item.
- Collect documents early: bank statements, invoices, board minutes, shareholder details.
- Review quarterly for changes in law or in your business.
How Advest can help
We maintain compliance calendars for our clients and handle ROC, income-tax and GST filings end to end, with reminders well ahead of each deadline. See our corporate advisory services.
This article is general information, not professional advice. Due dates and requirements are revised from time to time; please confirm current requirements with us.
Need advice on this topic?
Talk to the Advest team about your specific situation.
