An Essential Guide to Company Compliance Deadlines

Missing compliance deadlines can result in penalties, disqualification of directors, or even a company being marked inactive.

As the owner of a Company, it is crucial to be punctual and precise regarding regulatory filings. Missing Company Compliance Deadlines can result in penalties, disqualification of directors, or even a company being marked inactive. Presented below is a structured overview of all the important compliance deadlines, grouped by category, along with concise explanations suitable for young professionals, with clarity and precision.

GST — Goods and Services Tax

Monthly GSTR‑1

• Due date: 11th of the following month
  This return reports the previous month’s sales. Larger companies typically file monthly 

Quarterly GSTR‑1 (QRMP)

• Due dates: 13th of the month following each quarter
  Available to businesses with turnover up to ₹5 crore under the QRMP scheme 

Monthly GSTR‑3B

• Due date: 20th of the following month
  A summary return for reporting all tax liabilities and paid taxes 

Quarterly GSTR‑3B

• Due date: 22nd of the month following each quarter

GSTR‑4 (Composition Scheme)

• Due date: 30 April for the previous financial year

GSTR‑9 (Annual Return)

• Due date: 31 December for the previous financial year

GSTR‑9C (Reconciliation Statement)

• Due date: 31 December; required for turnover above ₹2 crore.

Penalties for late or incorrect GST filings can include daily late fees and interest charges .

Income Tax Returns (ITR)

ITR Form	Usage	Due Date
ITR‑1, ITR‑2, ITR‑3, ITR‑4, ITR‑5, ITR‑7	Vary by entity type	31 July
ITR‑6 (without audit)	Pvt Ltd Company with no audit requirement	31 July
ITR‑6 (with audit)	Pvt Ltd Company with audit requirement	30 September
ITR‑6 (with tax audit)	Triggered when turnover exceeds the audit threshold	31 October

Filing deadlines are determined by the nature and scale of the company’s operations, specifically if audit is necessary 

Advance Tax Payments

Advance taxes must be paid in four instalments based on projected annual tax liability:

1. 15 June – 15%

2. 15 September – 45%

3. 15 December – 75%

4. 15 March – 100%

Making advance tax payments reduces penalty risk; it's essential for accurate financial planning 

TDS — Tax Deducted at Source

TDS filings are quarterly, following these deadlines:

• April–June: 31 July

• July–September: 30 October

• October–December: 31 January

• January–March: 31 May

Monthly TDS payments should be deposited by the end of each month. These filings help track deducted sums and ensure correct tax reporting.

MCA — Ministry of Corporate Affairs Forms

These ROC filings are vital and often demand assistance from a Chartered Accountant or Company Secretary.

Form ADT‑1 (Auditor Appointment)

• Due date: Within 15 days of AGM or first board meeting
  This form informs ROC about auditor appointment. Penalties apply for delays 

Form‑11

• Due date: 30 May annually

DIN e‑KYC

• Due date: 30 September annually

Form‑8

• Due date: 30 October annually

OPC AOC‑4 and MGT‑7A

• Due dates: 27 and 26 November, respectively, applicable to One Person Companies 

Private Limited Company AOC‑4

• Due date: 30 days from AGM (approx. 29 October)

MGT‑14

• Due date: 30 days from board resolution date

Statutory reappointments and revalidation often align to mid-October.

EPFO — Employees’ Provident Fund

For companies with employees under EPF:

• Monthly contribution & filing: 15th of each month

• Annual return: 30 April each year 

ESIC — Employee State Insurance

Relevant for larger entities with ESIC-eligible employees:

• Monthly contribution: 15th of each month

• April–September annual return: 11 November

• October–March annual return: 11 May

Professional Tax

Depending on the state:

• For over 20 employees: Monthly filing by 15th

• For under 20 employees: Quarterly filing by end of quarter (typically 30th)

AGM, Audit, and Annual Filings

Key yearly events and filings include:

1. Board meetings: Minimum four per year

2. Annual General Meeting (AGM): Held within six months of the financial year’s end

3. AOC‑4: Submitted within 30 days after AGM

4. MGT‑7: Submitted within 60 days after AGM

5. Tax Audit Report: Submitted prior to ITR‑6 filing if applicable

6. Form ADT‑1: Filed within 15 days of AGM

Missing these dates may result in penalties, director disqualification, or the company being declared inactive.

Avoiding Penalties

Common penalties include:

• Rs. 100–200 per day per form for late ROC filings

• Late fees for GST (Rs. 50/day) and TDS returns

• Fines for delayed tax payments and audit submissions

• Director disqualification after three consecutive years of non-filing

Adhering to deadlines ensures compliance and business credibility.

Practical Steps: How to Stay Compliant

1. Create a compliance calendar with clearly marked due dates

2. Activate reminders via digital calendars or compliance software

3. Use trusted software tools (e.g., ClearTax, LEDGERS) or portals (MCA, Income Tax, GST)

4. Engage professionals for CA-CS filings, audits, and legal requirements

5. Maintain organized records and timely annexes for board meetings and accountant approvals

Frequently Asked Questions (FAQ)

Q1. What if I file late?
Late filings attract fines, interest, and professional journal scrutiny. Persistent delays may lead to director disqualification and legal risks.

Q2. Are e‑filings mandatory?
Yes, most filings are electronic via MCA, GST Portal, or Income Tax Portal.

Q3. Who can submit ROC forms?
A CA, CS, or authorized director using a digital signature certificate (DSC).

Q4. Do I need a tax audit every year?
Yes, when turnover exceeds ₹1 crore or other audit thresholds are met.

Q5. Can I combine multiple filings?
No. Each return—GST, TDS, ROC—has distinct due dates and formats and must be filed separately, though scheduling can overlap.

Staying compliant requires a clear understanding of deadlines and careful planning. Use a compliance calendar, set reminders, and engage with a trusted CA or CS for audit and ROC filings. Regular monitoring and timely action protect your company from penalties and uphold its reputation.

Please feel free to request a compliance calendar, formatted templates, or further clarifications tailored to your specific company structure.