Annual Compliance Chart for the Private Limited Companies for the year ended March 31, 2025
Below is an Annual Compliance Chart for Private Limited Companies for the Financial Year 2024-25. The chart outlining mandatory compliance requirements for the year. The chart includes key forms, purposes, and due dates.
Note that due dates may vary based on the date of incorporation, Annual General Meeting (AGM), or specific circumstances, and extensions may be granted by the Ministry of Corporate Affairs (MCA) or other authorities. for latest dates please follow the latest announcements. This post covers only compliance requirements for private limited companies.
| Compliance/Form | Purpose | Due Date | Applicability | Remarks |
|---|---|---|---|---|
| Board Meetings (BM) | Conduct a minimum of 4 board meetings annually.
Small companies can hold 1 BM in in each half of a calendar year. |
Max gap between 2 BM not to exceed 120 days.
|
All Private Limited Companies. | Ensure required meetings held in FY 2024-25.
Companies which are holding 1 BM in each half shall keep gap of at least 90 days. |
| Annual General Meeting (AGM) | Mandatory annual activity. | By September 30, 2025 (within 6 months from FY 2024-25 end). | All Private Limited Companies. | First AGM for companies incorporated after Jan 1, 2024, due by December 31, 2025. |
Form ADT-1 |
Auditor appointment in AGM | Within 15 days from the date of AGM,
[By October 15, 2025 if AGM held on Sep 30, 2025]. |
All Private Limited Companies. | Ratification at every AGM not required. |
| Form AOC-4 | Filing of financial statements (balance sheet, profit & loss, etc.). | Within 30 days from the date of AGM,
[By October 30, 2025 if AGM held on Sep 30, 2025]. |
All Private Limited Companies. | Penalty: ₹100/day delay. |
| Form MGT-7/7A | Annual return detailing shareholding, directors, etc. | Within 60 days from the date of AGM,
[By November 29, 2025 if AGM held on Sep 30, 2025]. |
MGT-7 for all; MGT-7A for small companies. | Penalty: ₹100/day delay. |
Form DIR-3 KYC |
KYC of directors holding DIN as of March 31, 2025. | By September 30, 2025. | All directors with a DIN. Read more | Penalty: ₹5,000 for late filing. |
| Form MSME-1 | Half-yearly return for outstanding payments to MSMEs (if applicable). | April 30, 2025 (Oct 2024–Mar 2025); October 31, 2025 (Apr–Sep 2025). | Companies with MSME dues > 45 days. | Nil filing not required. No fees |
| Form DPT-3 | Annual return of deposits or non-deposit transactions. | By June 30, 2025 (for FY 2024-25). | All Private Limited Companies (except exempted). | If no applicable transactions, Nil filing not required |
| Form PAS-6 | Reconciliation of share capital audit report for dematerialized securities. | May 30, 2025 (Oct 2024–Mar 2025); November 29, 2025 (Apr–Sep 2025). | Private Limited Companies with dematerialized shares. | Half-yearly filing; mandatory for companies with demat securities. |
| Form BEN-2 | Return of Significant Beneficial Owners (SBO). | Within 30 days of receipt of BEN-1 from SBO or change in SBO status. | Companies with SBOs holding ≥10% indirect ownership or significant influence. | Event-based; file on change or as notified. SBO file BEN-1 within 30 days of becoming SBO or change |
Form CSR-2 |
Annual report on CSR activities (if applicable).
[CSR Compliance] |
As an addendum to Form AOC-4. But currently as separate form. Dates are extended from time to time | Companies with net worth ≥ ₹500 crores, turnover ≥ ₹1,000 crores, or net profit ≥ ₹5 crores in the immediately preceding FY. | File with AOC-4 or separately. CSR spending: 2% of average net profit of last 3 years. Penalty: 2x unspent amount or ₹1 crore (company). |
| Income Tax Return (ITR) | Filing of company’s income tax return. | Oct 30, 2025 for FY 2024-25. | All Private Limited Companies. | Mandatory even for dormant companies. |
| Statutory Audit | Audit of financial statements by a Chartered Accountant. | Typically before AGM notice (by Sep 30, 2025) | All Private Limited Companies.
Read more on shorter notice |
Mandatory regardless of size. |
| Tax Audit (if applicable) | Audit under Section 44AB of Income Tax Act. | By September 30, 2025 (for FY 2024-25) | Companies meeting turnover/profit thresholds. | File Form 3CA-3CD |
Form MBP-1 |
Disclosure of directors’ interests. | At first board meeting of FY 2025-26 | All directors. | File with company, not MCA. |
| Form DIR-8 | Declaration of non-disqualification by directors. | At first board meeting of FY 2025-26 | All directors. | File with company, not MCA. |
| CRA-4 | Cost Audit Report | Within thirty days from the date of receipt of a copy of the cost audit report from Cost Auditor | Only for selected category companies | Cost auditor must submit report [CRA-3] within 180 days from the close of the FY. |
