What are the Due Dates of Company Compliances?

S. No.

Other Requirements

In Detail

Due Date

1.

First board meeting

Section 173 (1) states that holding the first board meeting has significance because it marks the beginning of a new business

Within 30 days of incorporation 

2.

First Auditor Appointment

It ensures that a qualified professional will examine the financial statements and provide an audit report. 

Within 30 days of incorporation 

3.

File INC-22

Form INC-22 is filed for the updation of the registrar office address of the company. In INC-22 we attach proof of register office address-rent agreements and electricity bill and NOC.

Within 30 days of incorporation 

4.

Opening a Bank Account

Opening a bank account is mandatory for the company to do business transactions.

Within 30 days of incorporation 

5.

Interest Disclosure

According to section 184(1) of companies Act, every director shall disclose his interest in any company, firm, association of individual at the first board meeting. 

Within 30 days of incorporation 

6.

Share Certificate

An official document that has been legally signed on behalf of an organisation and serves as proof of ownership of the designated number of shares is called a share certificate.

Within 60 days of incorporation 

7.

Subscribed Capital

Subscribed Capital are those shares that shareholders have committed to purchase. 

Within 60 days of incorporation 

8.

File INC-20 A

This document certifies that the company has obtained the required subscribed capital and has started operations. It serves as an official declaration that the business has started. 

Within 180 days of incorporation 

9.

AOC-4 or Financial Statement 

The report laid out the company's income, debts, property, owner's stake, and costs.

29th October of the relevant Assessment Year

10.

Income Tax Return 

ITR is a document that includes the income and taxes of the company during the financial year. This form is hand-over by people or businesses to the government.

Without Audit - 31st july & With Audit - 31st October.

11.

AGM 

The main aim of this meeting is to present the financial statement of the company to the shareholder.

Before 30 September 

12.

Auditor Appointment 

After the appointment of first auditor, the company needs to select an auditor at each Annual General Meeting

Within 30 days of the incorporation

13.

MGT-7 

The forms that companies need to submit to ROC include the annual return financial statement, auditor appointment, director's report, and register of members, among others.

Within the 60 days from the date of AGM

14.

DIR-3 KYC

All directors are required to file DIR-3 KYC form with the MCA. Directors name, address, PAN, Aadhar Number, mobile number, etc are the details included in this form.

On or before 30th September

15.

GST Registration

GST Registration helps in smooth input tax credit, and builds supplier and consumer reputation.

No Mandatory Date

16.

MSME Registration

It improves market visibility, competitiveness, and growth opportunities. 

31st October for 1st half & 30th April for 2nd half

17.

Industry Specific Licence

It is required by some companies who engage in regulated industries including manufacturing, food processing e.g. FSSAI, IEC etc

No Mandatory Date

18.

IPR/Trademark Registration

It fortifies brand reputation and market positioning, improves market exclusivity, and guard against infringement. 

No Mandatory Date

19.

Professional Tax Annual Return

It is a state level tax on income received by people. It is paid by professionals through PT registration.

Before 30th june of the same year

20.

Advance Taxes

It is the income tax that is required to pay in advance instead of lump sum payment at the end of the financial year. Salaried individuals, freelancers and businesses have to pay this tax if their total tax liability is ₹10,000 or more in FY.

Advance Tax is paid in 4 instalments: 15th june, 15th September, 15th December & 15th march

21.

FLA Returns

FLA have to be met by the companies that are involved with FDI or companies who invest in foreign companies either via joint venture or wholly owned subsidiaries, also termed as ODI

15th July of every year 

22.

DPT 3 

DPT -3 must be filed by companies to furnish information about deposits and/or outstanding receipt of loan or money other than deposits.

30th June of every year for Previous FY

23.

MSME Return

MSME strengthens the provisions relating to delayed payments to the MSMEs by providing the maximum credit period and penal interest for delay in payment.

MSME 1st half yearly - 30th April for October - March

MSME 2nd half yearly - 31st October for April - September