Introduction
A private limited company registered in India is required to comply with some mandatory annual compliances under the Companies Act, 2013.
A default in complying with any provisions of the Companies Act, 2013, may attract heavy penalties not only upon the company but also upon directors as well; it can even be the cause of striking off the name of the company and disqualification of directors as well.
In this guide, we will discuss annual compliance for Pvt. Ltd. companies, a complete checklist for 2026, and due dates applicable to private limited companies during the financial year 2026-27 along with their due dates.
Annual Compliances Understandings
Annual compliances refer to mandatory filings with the Registrar of Companies that each private limited company is compulsorily required to complete every year and also to comply with the other formalities.
📋 Complete Compliance Checklist (2026)
Calling of Board Meetings
- Minimum 4 Board Meetings in a year
- The gap between meetings should not exceed 120 days
Small companies in India must hold a minimum of 2 board meetings per calendar year with a minimum gap of 90 days between them.
Convening Annual General Meeting (AGM)
- Must be held within 6 months from end of financial year
- For FY 2025–26 → AGM due by 30 September 2026
Maintenance of Minutes
- Minutes is required to record for every board and members meeting
- Minutes of meeting shall be signed by the chairman of the meeting
- The minutes must be maintained in accordance with the secretary’s standard and provisions of Companies Act, 2013
- Minutes of the meeting must be serially numbered
Maintenance of Statutory Registers
The companies are also required to maintain certain statutory registers as per the requirement of various provisions under the Companies Act, 2013, which include:
- Register of Members
- Register of Directors and Key Managerial Personnel
- Register of Contracts and Guarantees
- Register of Investments
- Register of Fixed Assets
- Attendance Register
- Register of Related Party Transactions etc.
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Maintenance of Registered Office Address
- It is a mandatory requirement to maintain a registered office address of the company.
- Mandatory requirements of affixing a signboard of the company on the outside of the premises.
- The name of the company, along with the CIN, address, and contact details, must be required to be mentioned on the signboard of the company.
Form AOC-4 (Financial Statements Filing)
- Filing of Balance Sheet & P&L
- Due within 30 days of AGM
Form MGT-7 / MGT-7A (Annual Return)
- Contains company details, shareholders, directors
- Due within 60 days of AGM
If you missed annual filings for previous financial years, you may file and obtain the benefits of the Company Compliance Facilitation Scheme 2026 (CCFS-2026) introduced by the Ministry of Corporate Affairs.
Form DIR-3 KYC
- Mandatory for all directors
- Due date: 30 June (Once in every 3 consecutive financial years)
The Ministry of Corporate Affairs (MCA) amended the rules vide Gazette Notification no. G.S.R. 943 (E) dated 31st December, 2025 to make DIR-3 KYC filing required once every three consecutive financial years, rather than annually, effective from March 31, 2026. Directors with a DIN must file Form DIR-3 KYC Web by June 30th following the third financial year. Read MCA Press Release
Form DPT-3 (Return of Deposits)
- Applicable if company has loans or advances
- Due date: 30 June (within 90 days for end of the financial year)
Form MSME
- Applicable if company has any outstanding as on 31 March or 30 September for more than 45 days
- Also Applicable if paid before closure of each half year, but payment made beyond 45 days.
- Due date: 30 April and 30 October (within 30 days of end of each half financial year)
Income Tax Return (ITR)
- Company must file ITR every year
- Due date: 31 October (if audit applicable)
📊 Why Compliance is Important
- Avoid heavy penalties
- Maintain company active status
- Required for loans, funding, and tenders
Have queries? Comment below or contact us.
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Hi Ashish, thank you for this detailed 2026 compliance checklist! It is very helpful for keeping track of the new DIR-3 KYC cycles and the MSME deadlines. I have a question regarding the financial side of operations: since many Pvt Ltd companies in India are exploring international diversification or digital assets, how do regulators view transactions or investments linked to licensed offshore entertainment platforms like https://guiademeridianbetperu.com/ if the company is looking to diversify its corporate treasury? Would such activities require specific disclosures in Form AOC-4 or MGT-7, or are they strictly treated as non-operating income?
Hi Jamie,
As per my understanding and from an Indian regulatory perspective, the nature and legality of the transaction is key. Investments or transactions linked to offshore platforms (including entertainment or gaming) must comply with FEMA guidelines, RBI regulations, and applicable tax laws.
In terms of disclosures:
AOC-4: Such transactions would generally be reflected in the financial statements based on their nature (investment, income, or expense), not specifically by platform type.
MGT-7: Disclosure is usually not required unless it impacts shareholding, loans, or related party transactions.
However, if the activity falls under restricted or speculative categories, or involves foreign remittances, additional compliance and reporting may be triggered.
Practically, it’s advisable to evaluate such transactions carefully from a FEMA and tax standpoint before proceeding.
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