Minimum compliance requirements for Pvt. Ltd. in India

1. Company Law Compliances (as per Companies Act, 2013)

✅ A. Annual ROC Filings

• Form AOC-4: Filing of financial statements (Balance Sheet, P&L, etc.) within 30 days of AGM.
  
  

• Form MGT-7: Filing of Annual Return within 60 days of AGM.
  
  

• AGM (Annual General Meeting): Must be held within 6 months from end of financial year (by 30th September).
  
  

✅ B. Board Meetings

• Minimum 2 Board Meetings every financial year (for small companies).
  
  

• Gap between meetings should not exceed 120 days.
  
  

✅ C. Director’s Disclosures

• Form MBP-1: Disclosure of interest by every director (annually at first Board Meeting of FY).
  
  

• Form DIR-8: Declaration by directors regarding non-disqualification.
  
  

✅ D. Statutory Registers & Records

Maintain at the registered office:

• Register of Members
  
  

• Register of Directors & KMP
  
  

• Register of Charges
  
  

• Minutes of Board & General Meetings

2. Financial & Tax Compliances

✅ A. Income Tax

• File ITR-6 annually by 30th September (if audit applicable).
  
  

• Tax Audit (if applicable): If turnover > ₹10 crore (for businesses with digital transactions).
  
  

• TDS Compliance: Deduct and deposit TDS monthly, file TDS returns (Form 26Q, 24Q) quarterly.
  
  

• Advance Tax: Pay in 4 instalments (June 15, Sept 15, Dec 15, Mar 15).

3. GST Compliances (If registered)

• Monthly/Quarterly Returns: GSTR-1 and GSTR-3B.
  
  

• Annual Return: GSTR-9 (if turnover > ₹2 crore).
  
  

• Maintain invoices and purchase records for reconciliation.

4. MCA Compliance for Directors

• Director KYC: Each director must file DIR-3 KYC annually (by 30th September).
  
  

• Failure = ₹5,000 penalty per director.

5. Other Essential Compliances

✅ A. Auditor Appointment

• Appoint a statutory auditor within 30 days of incorporation using Form ADT-1.
  
  

• Auditor’s tenure: 5 years (subject to ratification).
  
  

✅ B. Commencement of Business

• File Form INC-20A within 180 days of incorporation.
  
  

• Must deposit share capital into the company’s bank account before filing.
  
  

✅ C. Professional Tax / Shop & Establishment License

Depends on your State. For example, Maharashtra and Karnataka require both.

✅ D. PAN, TAN, and Bank Account

Must be active and updated for TDS, GST, and statutory payments.

6. Optional / Conditional Compliances

Compliance Applicability

CSR (Corporate Social Responsibility) If turnover > ₹1,000 Cr or net profit > ₹5 Cr

Transfer Pricing Report (Form 3CEB) If international or specified domestic transactions

Secretarial Audit (Form MR-3) If paid-up capital > ₹50 Cr or turnover > ₹250 Cr

Internal Audit If turnover > ₹200 Cr or outstanding loans > ₹100 Cr