MCA Compliance Calendar 2026 for Private Companies in India

Ministry of Corporate Affairs Compliance Calendar – Private Companies (India)

Annual Compliances – Private Companies (India)

Form / Event	Due Date	Purpose / Details
Annual General Meeting	On or before 30 September	Annual General Meeting of shareholders
AOC-4	Within 30 days of AGM	Filing of Financial Statements (BS, P&L, Auditor’s Report, Board Report)
MGT-7 / MGT-7A	Within 60 days of AGM	Filing of Annual Return of Company
DPT-3	On or before 30 June	Return of Deposits / Loan disclosures
DIR-3 KYC	Typically by 30 September (or as notified)	KYC of Directors (Director Identification Number holders)—MCA in India mandates that anyone with a Director Identification Number complete the Director KYC form once every 3 years to confirm their contact information & personal details.
ADT-1	Within 15 days of appointment	Appointment of Statutory Auditor
ITR-6	On or before 30 October	Income Tax Return filing for Company

Professional Insight:

• AGM → triggers AOC-4 → then MGT-7 (flow must be maintained)
• DPT-3 often missed in loan-heavy companies

Half-Yearly Compliances—Private Companies (India)

Form	Due Date	Details
MSME-1	Within 30 days from half-year end	Disclosure of outstanding dues to MSMEs (>45 days)
PAS-6	Within 60 days from half-year end	Reconciliation of Share Capital Audit Report (not for small companies)

Practical Tip: MSME-1 is a high scrutiny form → Ministry of Corporate Affairs  actively tracks delays

Event-Based Compliances—Private Companies (India)

Form	Due Date	Ministry of Corporate Affairs – Trigger Event
MGT-14	Within 30 days	Filing of Board / Special Resolutions
SH-7	Within 30 days	Change in Authorised Share Capital
PAS-3	Within 30 days (15 days in private placement)	Return of Allotment
INC-22	Within 30 days	Change in Registered Office
INC-20A	Within 180 days of incorporation	Commencement of Business Declaration
DIR-12	Within 30 days	Appointment / resignation of directors / Key Managerial Personnel
BEN-1 & BEN-2	Within 30 days	Significant Beneficial Ownership  reporting

Important Insight: Event-based delays = heavy additional fees (INR 100 per day); BEN compliance is under strict Ministry of Corporate Affairs scrutiny.

General / Ongoing Compliances for Private Companies (India)

Compliance	Requirement
Board Meetings	Minimum 4 meetings/year (2 for small companies)
MBP-1	Disclosure of interest in first Board Meeting of FY
DIR-8	Declaration of non-disqualification by directors (at appointment)

Governance Tip: Maintain proper minutes and registers to avoid ROC notices

CA Perspective Key Risk Areas – Frequently Missed

• DPT-3 (loan disclosures)
• MSME-1 (vendor ageing)
• DIR-3 KYC (Director Identification Number deactivation risk)

High-Penalty Zones:

• MGT-14 delay → INR 100/day (no cap in many cases)
• PAS-3 delay → impacts share allotment legality
• INC-20A → penalty + possible strike-off risk

For Clients’ Practical Compliance Flow:

Ongoing (Throughout the Year)

• Event-Based Filings (as and when triggered): MGT-14, PAS-3, DIR-12, INC-22, SH-7, BEN-2, etc.
• Board Meetings: Minimum 4 per year (2 for small companies)
• Statutory Disclosures:  MBP-1 (Director Interest) and DIR-8 (Disqualification declaration)
• We should focus on Timely action within 30 days of event trigger

Fixed Compliances (Annual)

• Annual General Meeting (By 30 September)
• AOC-4 (Within 30 days of Annual General Meeting)
• MGT-7 / 7A (Within 60 days of Annual General Meeting)
• ITR-6 (By 30 October)
• DPT-3 (By 30 June)
• DIR-3 KYC (As notified – generally Sep)
• So we should maintain proper annual compliance calendar & documentation readiness

Periodic Compliances (Half-Yearly)

• MSME-1 (April & October)
• PAS-6 (For applicable companies)
• We should Track vendor payments & share capital data

Trigger-Based Compliances (Event-Driven)

• Incorporation → INC-20A
• Director changes → DIR-12
• Share allotment → PAS-3
• Capital change → SH-7
• Resolution filing → MGT-14

For clients, classifying compliance as fixed, periodic, or event-based; keeping a compliance tracker; closing books and documentation on a monthly basis; and planning annual general meeting and audit timeframes are all sensible compliance strategies for customers. In the event of noncompliance, missing deadlines result in penalties of INR 100 each day in addition to legal concerns; therefore, we should comply right away to prevent significant additional costs.

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