Next due: CMP-08 for July–September (composition) — 18 Oct (today)
Mon–Sat · 10:00–19:00 ISTinfo@caworks.in
Annual obligations
One Person Company
Single-member company — No AGM is required; accounts are filed within 180 days of year end.
| Obligation | When |
|---|---|
| Two board meetings, one in each half-year | Half-yearly |
| Statutory audit | Before AOC-4 |
| Financial statements – AOC-4 | 27 Sep |
| Annual return – MGT-7A | 60 days from 30 Sep |
| Income tax return (ITR-6) | 31 Oct, or audit due date |
Indicative list. GST, TDS and labour law apply where registered.
Other entity types
Salaried individualEmployees and pensionersProprietorshipTraders, shops, freelancersPartnership firmRegistered or unregistered firmsLLPLimited Liability PartnershipsPrivate limited companyIncluding small companiesSection 8 companyNot-for-profit companiesTrust or societyCharitable and religious bodiesHindu Undivided FamilyHUF with a KartaStartupDPIIT-recognised venturesNRINon-resident Indians