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Dates, Portals & Straight Answers

The statutory calendar we work to, the official portals we file on, and the questions we're asked most before a client ever calls.

Statutory due dates

The annual compliance calendar.

Recurring obligations for Indian companies and LLPs. Dates are indicative and shift with MCA and CBDT notifications each year — we confirm the exact dates applicable to your entity at onboarding.

Due Date Form / Return What It Covers Applies To
30 Apr MSME-1 (Half-yearly) Payments outstanding to MSME suppliers beyond 45 days, Oct–Mar. Companies
30 May LLP Form 11 Annual return of the LLP — partner details and contribution. LLPs
30 Jun DPT-3 Return of deposits and loans not treated as deposits. Companies
31 Jul ITR (non-audit) Income tax return where accounts aren't subject to audit. Individuals & firms
30 Sep DIR-3 KYC Annual KYC for every DIN holder. All DIN holders
30 Sep AGM & accounts Annual General Meeting and adoption of financial statements. Companies
14 Oct ADT-1 Intimation of auditor appointment, within 15 days of AGM. Companies
29 Oct AOC-4 / AOC-4 XBRL Filing of audited financial statements with the ROC. Companies
30 Oct LLP Form 8 Statement of account and solvency for the LLP. LLPs
31 Oct MSME-1 (Half-yearly) Outstanding MSME payments, Apr–Sep. Companies
31 Oct ITR (audit cases) Income tax return where accounts are subject to audit. Companies & audited entities
28 Nov MGT-7 / MGT-7A Annual return, within 60 days of the AGM. Companies & OPCs
31 Dec GSTR-9 / GSTR-9C GST annual return and reconciliation statement. GST registrants
Monthly / Quarterly GSTR-1 & GSTR-3B Outward supplies and summary return under GST. GST registrants
Event-based PAS-3, DIR-12, CHG-1, INC-22 Share allotment, director change, charge creation, office change. Companies

Indicative only. Actual due dates shift with extensions and depend on your entity's class, turnover and financial year — this table is general information, not advice for any specific company.

Useful links

Official portals, in one place.

The government portals we work on daily. Bookmark them — but check the current position before filing anything on your own under pressure.

MCA

Ministry of Corporate Affairs — company master data, e-filing and ROC services.

Visit portal

Income Tax e-Filing

Portal for returns, notices, responses and tax credit statements.

Visit portal

GST Portal

Goods and Services Tax portal — registration, returns and refunds.

Visit portal

NCLT

National Company Law Tribunal — cause lists, orders and case status.

Visit portal

GSTAT

GST Appellate Tribunal e-filing portal for appeals and applications.

Visit portal

ITAT

Income Tax Appellate Tribunal — cause lists, orders and appeal status.

Visit portal
Common questions

Before you call.

A Practicing Company Secretary is licensed by the ICSI to certify and file corporate documents, conduct secretarial audits, maintain statutory records, and represent clients before the Registrar of Companies, the Regional Director, the NCLT and other authorities — in short, the person who keeps a company legally in existence and confirms its records are correct.

Where promoter documents are in order and the proposed name is available, incorporation is usually completed within 7 to 12 working days. Delays typically come from name rejection, mismatched KYC documents, or a hold-up in getting Digital Signature Certificates — we check all three before filing.

In most cases, yes. Overdue AOC-4 and MGT-7 filings can be made with additional fees, and a struck-off company can seek restoration before the NCLT. Where a default attracts penalty, compounding of the offence is often the cleaner route — the right approach depends on how long the default has run.

Under Section 204 of the Companies Act, 2013, secretarial audit is mandatory for listed companies and for public companies crossing prescribed thresholds of paid-up capital, turnover or borrowings. Many unlisted companies also opt for a voluntary audit before fundraising or an acquisition, since it surfaces gaps before a buyer's due diligence does.

Yes. ROC, income tax and GST filings are entirely electronic, so entity location rarely matters — we act for clients across India. Where physical appearance is required before a bench or authority, we'll tell you upfront whether we can handle it directly or whether local counsel is needed.

Don't let the reply window lapse — most notices carry a fixed response period, and an unanswered notice usually turns a manageable issue into a contested one. Send us the notice with the relevant filings; we'll assess the exposure, draft the response, and appear at any hearing that follows.

Routine work — incorporation, annual filings, registrations — is quoted as a fixed professional fee, stated separately from government fees. Advisory, audit and litigation work is scoped after the first consultation, and you receive the scope and fee in writing before anything begins.

It depends on liability, funding and credibility, not just scale. A proprietorship is simplest to run but gives no separation between business and personal liability, and outside investment is effectively impossible. A private limited company costs more to maintain but offers limited liability and a structure investors recognise — we'll tell you which genuinely fits.

Want these dates tracked for your entity?

Clients on a compliance engagement are reminded before each due date — not after the penalty accrues.