Compliance Calendar – ROC, GST & Tax Due Dates

Indian companies are governed by multiple regulatory bodies including the Ministry of Corporate Affairs (MCA), Central Board of Direct Taxes (CBDT), and Goods & Services Tax Network (GSTN).

Failure to file annual returns on time attracts severe consequences: ₹100/day per ROC form with no upper ceiling, director disqualification under Section 164, and interest on delayed tax deposits.

Every company and LLP needs a practical way to track obligations even when it has little revenue or no active trading. Companies generally have financial statement, annual return, audit and governance requirements, while LLPs follow their own return and accounts framework. Tax filings operate alongside these rules rather than replacing them. A useful calendar records not only the final filing date but also the time needed for bookkeeping, audit, approvals, signatures and payment, because late preparation is a common cause of missed deadlines.

The calendar becomes more detailed when a business has employees, GST registrations, foreign investment, related-party transactions, outstanding MSME supplier balances or sector licences. Some requirements apply only after crossing a threshold or completing a particular transaction. Others depend on company classification, financial year or meeting dates. Founders should provide the adviser with actual operating facts and prior filing records. A downloaded list of popular dates is not enough to establish applicability or identify unresolved obligations inherited from an earlier year.

For a typical non-OPC company with a 31 March year-end, the AGM is ordinarily due by 30 September, subject to first-AGM rules and permitted extensions. Financial statements are generally filed within 30 days of the AGM, and the annual return within 60 days, with special cases requiring separate treatment. For a normal LLP year, Form 11 is ordinarily due on 30 May and Form 8 on 30 October. Verify current notifications before relying on any date.

Add tax, GST, payroll and event-driven tasks only after checking their applicability and current deadlines. DPT-3, MSME-1, beneficial ownership and foreign investment reporting should not be treated as universal annual requirements for every entity. Use internal deadlines earlier than statutory dates and retain acknowledgments, challans and approved documents after completion. Review overdue items immediately: paying an additional filing fee does not necessarily remove separate penalties, adjudication exposure or the need to correct the underlying compliance failure.