Annual Compliance Calendar for Private Limited Companies — FY 2025-26

Running a Private Limited Company in India means juggling compliance obligations from at least five different regulatory bodies — the MCA/ROC, the Income Tax Department, the GST Network, EPFO, and ESIC. Missing any of these deadlines triggers late fees, interest, and penalties that can add up quickly, and some violations carry criminal liability for directors.

This calendar is designed to be your single reference: every significant compliance deadline for a Private Limited Company in FY 2025-26 (April 1, 2025 — March 31, 2026), organised month by month. Bookmark it, print it, and share it with your CA/CS team.

1. How to Read This Calendar

Each calendar entry shows the due date, filing/activity description, and category badge. Deadlines marked for monthly recurring items (GST GSTR-3B, PF challan, TDS deposit) are listed once with a note — see the Recurring Monthly Obligations section for the full monthly schedule.

2. Month-by-Month Compliance Calendar

3. Recurring Monthly Obligations

The following compliance activities repeat every single month of the year. Set calendar reminders for these:

By This Date	Activity	Category
7th of each month	Deposit TDS/TCS deducted in the previous month (except March — due 30 April)	TDS
11th of each month	File GSTR-1 (monthly filers) for previous month's outward supplies	GST
15th of each month	Deposit PF contribution (employee + employer) for previous month's wages	PF / ESI
15th of each month	Deposit ESI contribution for previous month's wages	PF / ESI
20th of each month	File GSTR-3B (monthly filers) and pay GST liability for previous month	GST

4. Penalty Quick Reference

Filing	Late Filing Fee	Interest / Additional Penalty
AOC-4 (MCA)	₹100/day, no cap	Section 137 fine up to ₹1,00,000
MGT-7 (MCA)	₹100/day, no cap	Section 92 fine ₹50,000–₹5,00,000
DIR-3 KYC	₹5,000 flat (DIN deactivation)	DIN frozen — cannot sign documents
GSTR-1	₹50/day (₹20/day for nil return)	No ITC available to recipients
GSTR-3B	₹50/day (₹20/day for nil)	Interest 18% p.a. on unpaid tax
ITR (companies)	₹5,000 (₹1,000 if income < ₹5 lakh)	Interest u/s 234A + 234B + 234C
TDS deposit	Interest 1.5% p.m. from date of deduction	Disallowance of 30% of expense u/s 40(a)(ia)
TDS return (24Q/26Q)	₹200/day per return (Section 234E)	Penalty ₹10,000–₹1,00,000
PF challan	Damages 5%–25% of arrear	Interest 12% p.a. from due date
ESI challan	Simple interest 12% p.a.	Additional penalty up to arrear amount
DPT-3	₹500/day + ₹5,000	Director liability for deposit law violation
Advance Tax	Interest u/s 234B (1% p.m.) + 234C	Interest from April 1 of next year

5. Annual Compliance Summary

Compliance Area	Key Events in FY 2025-26	Total Filings
MCA / ROC	AOC-4, MGT-7, DIR-3 KYC, ADT-1, DPT-3, MSME-1, MGT-14	7–10 filings
GST	GSTR-1 (12 or 4), GSTR-3B (12 or 4), GSTR-9, GSTR-9C	14–27 filings
Income Tax	ITR (1 filing), Advance Tax (4 installments), TDS returns (4 quarters)	9+ filings
TDS	Monthly deposit (12), Quarterly return (4), Form 16 / 16A issuance	28+ actions
PF	Monthly ECR + challan (12)	12 filings
ESI	Monthly challan (12) + half-yearly return (2)	14 filings
Total Annual		84–100+ compliance actions

6. Tips to Stay Compliant Year-Round

Tip 1: Use a Shared Compliance Calendar

Create a shared Google Calendar or Notion page with all deadlines from this guide. Add the deadline as an event and set a reminder 7 days before. Share it with your CA, CS, and relevant team members so everyone sees upcoming obligations.

Tip 2: Never File on the Last Day

MCA21 and GST portals experience heavy traffic on deadline days, often causing technical issues and downtime. File at least 5–7 days before the deadline. Late fees and interest start from the day after the deadline — not from the day of your next filing attempt.

Tip 3: Automate PF and ESI Payments

Set up auto-debit or payment standing instructions for PF and ESI monthly challan. These are fixed-date recurring payments (15th of each month). Automation eliminates the risk of missing the most frequently recurring compliance obligation.

Tip 4: Reconcile GST Credits Monthly

Match your GSTR-2B (auto-populated input credits) with your purchase register every month. Discrepancies are much harder to resolve later. Annual GST reconciliation for GSTR-9 is significantly easier if monthly reconciliations are maintained.

Tip 5: Start Audit Preparation Early

The audit for FY 2025-26 must be completed before your AGM (30 September 2026). Start sharing financials with your auditor in April or May — not August. Early audit completion gives you time to resolve auditor queries and reduces the risk of missing the AOC-4 and ITR deadlines in October.

Tip 6: Keep a Compliance Register

Maintain a physical or digital register logging every compliance event: date filed, SRN/acknowledgement number, amount paid, and CA/CS who filed. This register is invaluable during due diligence, tax scrutiny, or EPFO/ESIC inspections.

Disclaimer: Due dates are based on current laws and are subject to change via government notifications or circulars. Always verify current deadlines with your CA/CS or on the official MCA21, GSTN, and Income Tax portals before filing.