Next due: CMP-08 for July–September (composition) — 18 Oct (today)
Mon–Sat · 10:00–19:00 ISTinfo@caworks.in
Annual obligations
Private limited company
Including small companies — Company law, income tax and indirect tax obligations run in parallel.
| Obligation | When |
|---|---|
| Board meetings – at least four a year | Gap ≤ 120 days |
| Statutory audit and AGM | AGM by 30 Sep |
| Auditor appointment – ADT-1 | 15 days from AGM |
| Financial statements – AOC-4 | 30 days from AGM |
| Annual return – MGT-7 / MGT-7A | 60 days from AGM |
| Return of deposits – DPT-3 | 30 Jun |
| MSME dues – MSME-1 | 30 Apr / 31 Oct |
| Income tax return (ITR-6) | 31 Oct, or 21 Nov 2026 if audited |
Indicative list. GST, TDS and labour law apply where registered.
Other entity types
Salaried individualEmployees and pensionersProprietorshipTraders, shops, freelancersPartnership firmRegistered or unregistered firmsLLPLimited Liability PartnershipsOne Person CompanySingle-member companySection 8 companyNot-for-profit companiesTrust or societyCharitable and religious bodiesHindu Undivided FamilyHUF with a KartaStartupDPIIT-recognised venturesNRINon-resident Indians