Compliance checklist for a private limited company
A private limited company carries the widest standing obligation set of any commonly used Indian structure short of a public company. Most of it attaches on incorporation rather than on turnover — the company files whether or not it trades.
11 obligations apply to a private limited company unconditionally. A further 4 switch on at turnover thresholds and 6 depend on which registrations you hold — up to 21 in total.
The night shift02:04 am
Current a/c ···4417 · 05 SepRENT UNIT 4₹40,000
01ReadsBank line captured
02MatchesInvoice ACM/0041
03BooksPosted by a trusted rule
04FlagsNothing unusual
05ChecksInspector agreed
Applies regardless of turnover
These attach to the entity itself. They are due whether or not it trades, invoices or holds any registration.
Unconditional obligations
11 filings
Quarterly
Advance tax instalmentsPayment of advance tax where liability exceeds ₹10,000.
Challan 280 · 15th Jun / Sep / Dec / Mar
Annual
Income tax return (company)Income tax return for companies. In the calendar: October 2026.
ITR-6 · 31st October
Annual
Transfer pricing reportReport on international transactions. In the calendar: October 2026.
Form 3CEB · 31st October
Annual
Annual returnAnnual return for companies.
MGT-7 / 7A · 30th September
Annual
Declaration of non-disqualificationDeclaration that a director is not disqualified under section 164.
DIR-8 · First board meeting (April)
Annual
Director KYCAnnual KYC for all directors and partners holding a DIN or DPIN. In the calendar: September 2026.
DIR-3 KYC / Web · 30th September
Annual
Disclosure of interestDirector disclosure of interest in other entities, section 184.
MBP-1 · First board meeting (April)
Annual
Filing of financial statementsFiling of financials with the Registrar.
AOC-4 · 30th September
Half-yearly
Half-yearly return (vendor dues)Outstanding dues to MSME vendors. In the calendar: April 2026.
MSME-1 · 30th Oct / 30th Apr
Annual
Return of depositsReporting of deposits and outstanding loans.
DPT-3 · 30th June
Annual
Annual performance reportPerformance report for SEZ units.
APR Form I · 31st December
Switches on at a turnover threshold
Each of these is off until turnover reaches the band shown, then on from that point. The bands below are the ones our rule set tests against — a business sitting near the bottom of a band is exactly where this is worth checking rather than assuming.
From ₹40 lakh – ₹1.5 crore
1 obligation
Annual
Tax audit reportApplicable where turnover exceeds the prescribed limits. In the calendar: September 2026.
Form 3CD · 30th September
From ₹1.5 crore – ₹3 crore
1 obligation
Annual
GST annual returnAnnual return. In the calendar: December 2026.
GSTR-9 · 31st December
From ₹5 crore – ₹10 crore
1 obligation
Continuous
E-invoicing applicabilityMandatory e-invoicing.
IRN generation · Real time
From over ₹500 crore
1 obligation
Annual
Ind AS complianceAdoption of Indian Accounting Standards.
Financial statements · Annual
Turnover bands used by the checker: Under ₹20 lakh · ₹20 lakh – ₹40 lakh · ₹40 lakh – ₹1.5 crore · ₹1.5 crore – ₹3 crore · ₹5 crore – ₹10 crore · ₹10 crore – ₹500 crore · Over ₹500 crore.
Depends on your registrations
These follow the registration rather than the entity. Hold the registration and the filing is due every cycle from then on, at any turnover — which is why a single new employee or one GST registration can add more to a compliance calendar than a year of growth.
Registration-driven obligations
6 filings
Monthly
Monthly TDS paymentDeposit of tax deducted at source. Triggered by: TAN / TDS deduction. Falls in every month of the year.
Challan 281 · 7th of next month
Quarterly
Quarterly TDS returnsFiling of TDS returns. Triggered by: TAN / TDS deduction. In the calendar: July 2026.
24Q / 26Q · 31st Jul / Oct / Jan / May
Monthly
GSTR-1 (outward supplies)Details of outward supplies. Triggered by: GST registration. Falls in every month of the year.
GSTR-1 · 11th of next month
Monthly
GSTR-3B (summary return)Summary return and tax payment. Triggered by: GST registration. Falls in every month of the year.
GSTR-3B · 20th of next month
Monthly
PF return and paymentEPF return and contribution. Triggered by: Payroll / employees. Falls in every month of the year.
ECR · 15th of next month
Variable
Professional tax returnProfessional tax filing. Triggered by: Payroll / employees. Falls in every month of the year.
PT return · Monthly or annual, by state
Check your own position
This page lists everything that can apply to a private limited company. The checker narrows it to what applies to you, using your actual turnover band and registrations.
These are the obligations we track for the standard statutory position. Sector rules, state-level professional tax and one-off events can add to them, and extensions can move a date. Ask us before relying on this for a filing.
Get a private limited company's filings handled properly.
Send us your turnover band and registrations. We will confirm exactly which of these apply and set up a compliance calendar for your entity, at no cost.