Every Pvt Ltd in India — whether revenue-generating or dormant — must file at least 6 statutory forms each year with the MCA and ROC. Miss any of them and the penalty is ₹100 PER DAY per form, capped only when struck off. Yet thousands of small Pvt Ltds remain in compliance limbo because nobody told the founders the rules apply even with zero turnover. This is the complete annual compliance checklist for 2026.
What annual filings does every Pvt Ltd need to make?
The core mandatory filings for any private limited company are:
| Filing | Form | Due date | Penalty (delay) |
|---|---|---|---|
| Annual Financial Statements | AOC-4 | 30 days from AGM | ₹100/day |
| Annual Return | MGT-7 / MGT-7A | 60 days from AGM | ₹100/day |
| Auditor Appointment | ADT-1 | 15 days from AGM | ₹500-₹5,000 |
| Director KYC | DIR-3 KYC | 30 September each year | DIN deactivation + ₹5,000 reactivation |
| Income Tax Return | ITR-6 | 31 Oct (audit) / 30 Nov (TP) | ₹5,000 + interest |
| Tax Audit (if applicable) | Form 3CD | 30 September | 0.5% of turnover, max ₹1.5 lakh |
| TDS Returns (quarterly) | 24Q, 26Q, 27Q | 31 July / 31 Oct / 31 Jan / 31 May | ₹200/day |
| GST Returns (monthly/quarterly) | GSTR-1, 3B, 9 | Various | ₹50/day each |
Companies with paid-up capital below ₹10 crore qualify to file MGT-7A (abridged annual return) instead of MGT-7 — saves ₹2,000 in professional fees.
When is the Annual General Meeting (AGM) due?
An AGM must be held by 30 September each year (or within 6 months of financial year-end). The first AGM of a new company can be held within 9 months of FY-end. Notice for AGM must be sent 21 clear days in advance to all shareholders, directors, and auditors. Even one-director-and-one-shareholder companies must conduct a formal AGM and document the minutes.
What is DIR-3 KYC and why does it matter?
Every individual holding a Director Identification Number (DIN) must file DIR-3 KYC annually by 30 September — even if the DIN is not currently used in any company. Filing requires Aadhaar OTP verification, current address proof, and an active mobile and email. Missing the deadline deactivates the DIN. Reactivation requires filing DIR-3 KYC with a ₹5,000 penalty AND any subsequent AOC-4/MGT-7 filings linked to that DIN cannot be submitted until the DIN is reactivated.
What is the cost of annual compliance for a small Pvt Ltd?
Realistic professional fees for a small Pvt Ltd (turnover < ₹40 lakh, no operations) in 2026:
- Statutory audit by a CA: ₹15,000 – ₹35,000
- Tax audit (if turnover > ₹1 crore): ₹25,000 – ₹50,000
- ROC filings (AOC-4 + MGT-7 + ADT-1): ₹6,000 – ₹15,000
- DIR-3 KYC (per director): ₹500 each
- Income tax return (ITR-6): ₹3,000 – ₹8,000
- Government filing fees (AOC-4 + MGT-7): ₹400 – ₹600
Total annual compliance cost: ₹25,000 – ₹60,000 for a small Pvt Ltd. RegisterEase delivers the entire package for ₹14,999 flat including statutory audit.
What happens if I just stop filing?
Three escalating consequences:
- Year 1: ₹100/day per missing form begins accruing. AOC-4 + MGT-7 delay = ₹73,000/year combined.
- Year 2: All directors are disqualified under section 164(2) for 5 years — meaning they can't be directors of ANY OTHER company during that period.
- Year 3: ROC initiates strike-off (Section 248). Bank accounts frozen. Recovery from strike-off costs ₹50,000-₹2,00,000 + all backlog filings.
The cheapest way out of a fully defunct company is voluntary strike-off via Form STK-2 (₹10,000 fee) — but only if all filings are current.
Stay compliant — without the stress
Our Annual Compliance Package covers AOC-4, MGT-7, ADT-1, DIR-3 KYC, ITR-6, and statutory audit for ₹14,999. Dedicated CA + 365-day deadline tracking + auto-reminders. We've kept 2,400+ Pvt Ltds penalty-free since 2019.