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Running a Private Limited Company (Pvt Ltd) in India comes with several annual compliance obligations across different legal frameworks including the Companies Act, 2013, Income Tax Act, 1961, Goods and Services Tax (GST) Act, and PF & ESI regulations.
These compliances are crucial not just for regulatory adherence but also for maintaining credibility, attracting investors, securing loans, and avoiding penalties. Missing deadlines can lead to hefty fines, disqualification of directors, and even legal action.
| Compliance | Description | Due Date | Penalty for Delay |
|---|---|---|---|
| Appointment of Auditor (Form ADT-1) | Appoint a statutory auditor for 5 years | Within 30 days of AGM | ₹300 per day |
| Annual Return (Form MGT-7) | Details of shareholders, directors, capital | Within 60 days of AGM | ₹100 per day |
| Financial Statements (Form AOC-4) | Filing audited financials with ROC | Within 30 days of AGM | ₹100 per day |
| Board Meetings | Minimum 4 meetings/year with prescribed gap | Throughout the year | ₹25,000 per defaulting officer |
| Annual General Meeting (AGM) | Mandatory for companies other than OPC | Within 6 months of financial year-end | ₹1 lakh + ₹500 per day for directors |
| Director’s Report | Must be attached with financial statements | Before filing AOC-4 | NA |
| Compliance | Description | Due Date | Penalty |
|---|---|---|---|
| Income Tax Return (ITR-6) | Mandatory filing for Pvt Ltd Companies | 31st October | ₹5,000–₹10,000 |
| Tax Audit (if applicable) | If turnover exceeds ₹1 crore (or ₹10 cr for digital payments) | 30th September | ₹1,50,000 or 0.5% of turnover |
| Advance Tax Payments | Quarterly tax payments if tax liability > ₹10,000 | 15th June, 15th Sept, 15th Dec, 15th Mar | 1% interest per month (234C) |
| Compliance | Description | Due Date | Penalty |
|---|---|---|---|
| GSTR-1 (Sales Return) | Monthly/Quarterly outward supply return | 11th of next month / 13th of quarter | ₹50 per day (₹5000 max) |
| GSTR-3B (Summary Return) | Monthly/Quarterly tax payment return | 20th/22nd/24th of next month | ₹50 per day (₹5000 max) |
| GSTR-9 (Annual Return) | Annual consolidated GST return | 31st December following FY | ₹200 per day |
| GSTR-9C (Audit Report) | If turnover exceeds ₹5 crore | 31st December following FY | ₹200 per day |
| Month | Compliance |
|---|---|
| April – March | Board Meetings (June 15, Sept 15, Dec 15, Mar 15) |
| June 15, Sept 15, Dec 15, Mar 15 | Advance Tax |
| July | AGM (if not first year) |
| 30th Sept | Tax Audit (if applicable) |
| 31st Oct | ITR-6 Filing |
| Every 11th, 13th, 20th, 24th | GST Returns |
| 31st Dec | GSTR-9, 9C |
| 15th every month | PF Return |
| May 11th, Nov 11th | ESI Return |
We're Here To Help You
At SparkMyVenture, we handle end-to-end annual compliance for Private Limited Companies — from ROC filings to ITR, GST, PF, and ESI — ensuring zero penalties, timely submissions, and 100% legal adherence.
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