Annual Compliance Calendar for Private Limited Companies in India 2025-26

Running a Private Limited Company in India involves a large number of compliance deadlines spread across the financial year. Missing even one can result in penalties, director disqualification or strike-off of the company. This comprehensive calendar lists every significant compliance deadline for FY 2025-26.

Q1 — April to June 2025

• 30 April: File MSME Form 1 (if outstanding dues to MSME suppliers exceed 45 days)
• 30 April: GSTR-4 annual return for Composition dealers (FY 2024-25)
• 15 June: Advance tax first instalment (15% of estimated tax)
• 30 June: DIR-3 KYC deadline if applicable for some directors

Q2 — July to September 2025

• 31 July: Income Tax Return (non-audit cases — ITR-1, ITR-2, ITR-4)
• 31 July: TDS Return for Q1 (Form 24Q, 26Q)
• 15 September: Advance tax second instalment (45% cumulative)
• 30 September: AGM (Annual General Meeting) — within 6 months of FY end
• 30 September: DIR-3 KYC for all directors who have DIN
• 30 September: Tax Audit Report submission (Form 3CA-3CD or 3CB-3CD)

Q3 — October to December 2025

• 31 October: TDS Return for Q2 (Form 24Q, 26Q)
• 31 October: Income Tax Return — companies and tax audit cases (ITR-5, ITR-6)
• 31 October: AOC-4 (Financial Statements) — 30 days after AGM but max 30 Oct
• 29 November: MGT-7/MGT-7A (Annual Return) — 60 days after AGM
• 30 November: Income Tax Return — transfer pricing cases
• 15 December: Advance tax third instalment (75% cumulative)
• 31 December: GSTR-9 and GSTR-9C (Annual GST Return for FY 2024-25)

Q4 — January to March 2026

• 31 January: TDS Return for Q3 (Form 24Q, 26Q)
• 31 January: MSME Form 1 (for H2 outstanding dues)
• 15 March: Advance tax final instalment (100% cumulative)
• 31 March: Close books, complete audit preparation, ESOP and preference share compliance if applicable

Recurring Monthly Compliance

• 7th of each month: TDS payment (for deductions made in the previous month)
• 10th/11th of each month: GSTR-7 (TDS under GST), GSTR-8 (TCS), E-Way Bill expiry monitoring
• 13th of each month: GSTR-1 (for monthly filers above ₹5 crore)
• 20th/22nd of each month: GSTR-3B (monthly GST summary return)
• Quarterly: Board meetings (minimum 4 per year, max 120-day gap)
• Quarterly: PF and ESI returns and payment

Conclusion

Maintaining a complete compliance calendar and acting before each deadline is the most effective way to run a compliant Private Limited Company. SPOTON's corporate compliance team manages the full compliance cycle for companies across Kerala. Contact us to take the compliance burden off your desk entirely.