Startup Compliance Calendar for India: Monthly and Annual Dates

Most compliance trouble in a young company is not a big decision gone wrong. It is a small filing that nobody owned: a TDS return filed late, an annual return missed because the AGM slipped, a FEMA return nobody knew existed. Each one carries a late fee or penalty, and each one shows up later in an investor's due diligence.

This is a working calendar for an Indian private limited startup: what falls due in the first months after incorporation, every month, every quarter and every year, plus the extra layer if you have foreign investors or a US entity. Dates change through notifications and extensions, so every date below should be checked on the relevant portal before you rely on it.

The first months after incorporation

The clock starts on the date in your certificate of incorporation. A few one-time items fall due early, and the late fees on them are easy to avoid.

Missing INC-20A is the costliest miss on this list, because the Registrar can treat the company as not carrying on business and move to strike off its name. File it early, with the bank statement showing the subscription money received.

• First board meeting within 30 days of incorporation
• First auditor appointed by the board within 30 days of incorporation
• Share certificates to subscribers within two months of incorporation
• INC-20A declaration of commencement of business within 180 days, after subscribers pay for their shares
• GST, professional tax, shops and establishment, PF and ESIC registrations as your thresholds and state rules require

Every month

Monthly items are mostly tax deposits. They are small, frequent and the easiest to automate.

Smaller taxpayers can opt for the quarterly GST return scheme (QRMP), which moves GSTR-1 and GSTR-3B to quarterly filing with monthly tax payments, and some due dates differ by state. The month-end close is not a legal deadline, but it is what makes every legal deadline easy.

• By the 7th: deposit TDS deducted in the previous month; for March, the date is 30 April
• By the 11th: GSTR-1 for monthly filers
• By the 15th: PF and ESIC contributions, once you are covered
• By the 20th: GSTR-3B and GST payment for monthly filers
• Professional tax on the dates your state sets
• Month end: close the books, reconcile the bank and GST credit, and prepare the MIS

Every quarter

Advance tax falls on 15 June, 15 September, 15 December and 15 March, in cumulative instalments of about 15, 45, 75 and 100 percent of the year's tax. Quarterly TDS returns fall on 31 July, 31 October, 31 January and 31 May.

A loss-making startup usually has no advance tax to pay, but it still deducts TDS on rent, professional fees, contractor payments and salaries, and it still files the quarterly TDS returns. Hold a board meeting each quarter as well: the Companies Act asks for four meetings a year with no more than 120 days between two meetings, with a lighter rule for small companies.

The annual cycle, April to March

The annual items cluster around the audit, the AGM and the income tax return. A typical sequence for a company with a March year end:

Two annual items move often. Director KYC (DIR-3 KYC) has been an annual filing and its frequency has been under revision, so check what applies this year. And the Income-tax Act, 2025 applies from 1 April 2026, replacing previous year with tax year; form names and numbers may change, so refresh the calendar for tax year 2026-27.

• April: MSME-1 half-yearly return by 30 April if you owe micro or small suppliers beyond the allowed period, and director interest disclosures at the first board meeting of the year
• June: DPT-3 return of deposits and exempted loans by 30 June
• July: FLA return by 15 July if the company has foreign investment
• September: audit done and AGM by 30 September, within six months of the year end; the first AGM may be held within nine months of the first year end; tax audit report if you cross the threshold
• October: AOC-4 within 30 days of the AGM, company income tax return by 31 October, and MSME-1 by 31 October
• November: MGT-7 or MGT-7A annual return within 60 days of the AGM
• December: GSTR-9 annual GST return by 31 December

If you have foreign investors or a US entity

Foreign money adds FEMA reporting on the RBI FIRMS portal. Report each allotment to a foreign investor in Form FC-GPR within 30 days, each transfer between a resident and a non-resident in Form FC-TRS within 60 days, and file the FLA return by 15 July every year. Payments abroad also need Form 15CA and, where required, a CA certificate in Form 15CB before the money leaves.

Many founders now set up in the USA first, or add a US entity for customers and investors. That entity runs its own calendar, such as the Delaware annual franchise tax report for corporations due by 1 March, plus US federal returns. If the Indian and US companies transact with each other, Indian transfer pricing documentation and Form 3CEB apply, and the income tax return date for such companies moves to 30 November.

Who should own the calendar

A calendar works only when one person owns it. In a startup that is usually a virtual CFO or a finance lead, not the founder and not five separate vendors who each see one slice. The owner keeps the dates, chases documents a week early, and reports a one-line compliance status in the monthly MIS.

The cost of a missed date is not only the late fee. Additional fees under company law run per day of delay, a company that does not file financial statements or annual returns for three continuous years exposes its directors to disqualification, and every default is visible to the next investor who checks the MCA records.

Frequently asked questions

Does a loss-making startup still need to file returns?

Yes. Filing does not depend on profit. The company files its income tax return every year, GST returns continue even with nil activity, and TDS returns follow any deduction. Filing the income tax return on time also protects your right to carry a business loss forward.

What are the minimum annual ROC filings for a private limited company?

Usually AOC-4 for the financial statements and MGT-7 or MGT-7A for the annual return after the AGM, ADT-1 when an auditor is appointed, DPT-3, MSME-1 where applicable, and director KYC as currently required. Your facts can add more.

Does DPIIT recognition reduce compliance?

Only a little. Recognition brings tax and procedural benefits and self-certification under some labour and environment laws, but company law, income tax, GST and payroll filings still apply. Recognition lasts up to 10 years from incorporation while turnover stays within Rs 100 crore in each year.

Can we manage the calendar ourselves?

Yes, with a shared calendar, reminders and a named owner. It tends to slip once fundraising or hiring takes over the founder's week, which is the point to hand it to a virtual CFO who owns every date.

Related guides

• Founders agreement: vesting, IP and leaver terms
• Virtual CFO for startups
• Private limited incorporation in India
• DPIIT startup recognition benefits
• USA company registration for Indian founders