You've incorporated your Private Limited Company — congratulations. Now begins the compliance marathon that most founders underestimate. Missing filings attract escalating penalties, director disqualification, and tax demands that can derail an early-stage startup. This is the complete post-incorporation compliance calendar.
| Compliance | Deadline | Details |
|---|---|---|
| Bank account opening | Within 30 days of incorporation | Current account in company name; deposit paid-up capital |
| Registered office proof (INC-22) | Within 30 days of incorporation | File proof of registered office address with RoC if not done at incorporation |
| PAN & TAN application | Within 30 days | Company PAN for all tax filings; TAN for TDS deductions |
| First Board Meeting | Within 30 days of incorporation | Mandatory first board meeting; pass resolutions for opening bank account, appointment of auditor, etc. |
| Auditor appointment (ADT-1) | Within 30 days of first AGM (or 15 days of Board appointment) | Appoint statutory auditor; file Form ADT-1 with MCA within 15 days of appointment |
| GST registration | Within 30 days of crossing threshold (or immediately for inter-state/e-commerce) | Apply on gst.gov.in; mandatory if turnover > ₹20 lakh or inter-state supplies |
| DPIIT Startup India recognition | Anytime (within 10 years of incorporation) | Apply on startupindia.gov.in for tax benefits, ESOP tax deferral, and faster winding up |
| Shops & Establishment Registration | Within 30 days of commencing business | State-specific; mandatory for any office with employees |
| Compliance | Deadline | Applies When |
|---|---|---|
| TDS deduction & deposit | 7th of following month (March: 30th April) | Any time company pays salary, rent, professional fees, contractor payments, etc. |
| GSTR-1 (outward supplies) | 11th of following month (or quarterly under QRMP) | Once GST registered |
| GSTR-3B (summary return + tax payment) | 20th of following month | Once GST registered |
| EPF contribution deposit | 15th of following month | Once 20+ employees (mandatory); voluntary registration possible earlier |
| ESI contribution deposit | 15th of following month | Once 10+ employees earning ≤ ₹21,000/month |
| Advance tax payment | 15 June, 15 Sep, 15 Dec, 15 Mar | If estimated tax liability > ₹10,000/year |
| Compliance | Deadline | Form/Portal |
|---|---|---|
| Annual General Meeting (AGM) | 30 September (6 months from FY end) | Physical/virtual meeting; adopt financials, appoint auditor |
| File Financial Statements | 30 days after AGM (~30 Oct) | AOC-4 on MCA21 portal |
| File Annual Return | 60 days after AGM (~29 Nov) | MGT-7A (or MGT-7) on MCA21 |
| DIR-3 KYC (all directors) | 30 September every year | Web-based DIR-3 KYC on MCA21 |
| Company Income Tax Return | 31 October (non-audit) / 31 November (audit required) | ITR-6 on income tax e-filing portal |
| Tax Audit (if applicable) | 30 September (report); ITR by 31 Oct | Form 3CD; mandatory if turnover > ₹1 crore |
| GSTR-9 (GST annual return) | 31 December | GST portal; all registered taxpayers |
| GSTR-9C (reconciliation statement) | 31 December | Turnover > ₹5 crore only; self-certified |
| EPF annual return | April 30 | EPFO Unified Portal |
| Profession Tax (state-specific) | Varies by state | State commercial tax portals |
Getting recognised as a startup by DPIIT (Department for Promotion of Industry and Internal Trade) unlocks:
Apply at startupindia.gov.in — free, online, typically approved within 2 business days. See our ESOP tax guide for the deferral benefit details, and our MCA filing guide for ROC compliance details.