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Compliance Checklists

Last updated · 3 August 2026

Every entity registered in India files something every year, whether or not it has traded. What has to be filed, and by when, depends entirely on the form the entity takes. These checklists set out, for each of fifteen common forms of entity, the recurring filings, the meetings that have to be held, the documents that have to be drafted and the tax and labour obligations that run alongside them.

What each checklist covers
  • Annual filings — the forms that recur every year, with the rule that fixes each due date, set out in a table.
  • Meetings — the minimum number of Board meetings and the annual general meeting, with the notice periods and the quorum.
  • Documents required to be drafted — the Board's report, the financial statements, the minutes, the annual declarations and the statutory registers, including the several that are never filed with anyone but are always asked for.
  • Taxation and accounting — the return of income, the tax audit, GST and the deduction and collection of tax at source.
  • Labour law — provident fund, State insurance, POSH, bonus, gratuity and the rest, each with the headcount or wage threshold that decides whether it applies at all.
  • Event-based compliances — noted, but deliberately not listed. They depend on what has actually happened, and a general page cannot tell you which of them apply to you.

Companies

Registered under the Companies Act, 2013

Private Limited Company Form AOC-4 and MGT-7A or MGT-7, deposits, MSME dues, director KYC and the demat reconciliation, with the small company concessions after the 1 December 2025 threshold change. Open the checklist → Public Company (Unlisted) Everything a private company files, plus Form MGT-14 every year, Form PAS-6, secretarial audit above the thresholds, and the unclaimed dividend statement. Open the checklist → Listed Company The quarterly cycle under the SEBI Listing Regulations as it now stands after Integrated Filing, the annual certificates of a Company Secretary in practice, and the filings with BSE and NSE. Open the checklist → One Person Company (OPC) No annual general meeting, adoption by the member, and Form AOC-4 running 180 days from the close of the year rather than from a meeting. Open the checklist → Section 8 Company The full annual return, the fourteen-day notice and six-monthly Board meeting concessions, and the separate income tax, 12AB, 80G and FCRA calendar. Open the checklist → Nidhi Company The half-yearly Form NDH-3, the auditor's certificate under rule 22, and why Form NDH-1 is not an annual filing. Open the checklist → Producer Company Chapter XXIA in place of the general provisions: quarterly Board meetings, a ninety-day first annual general meeting, and the section 378ZA(10) filing of the proceedings. Open the checklist → NBFC The CIMS returns by layer under the Scale Based Regulation, DNBS02 and the DNBS10 auditor's certificate, credit information reporting and the FIU-IND reports. Open the checklist → Banking Company Form A and Form VIII, the deposit insurance premium, section 29 and section 31 accounts, unclaimed deposits and the Basel III disclosures. Open the checklist →
These checklists are general, and they set out the major compliances only. They are written for the ordinary case. Apart from what is on them there may well be further compliances that apply to you — because of the sector you are in, the licences you hold, the States you operate from, a foreign shareholder or lender, a registration under a special statute, or something that has happened during the year. Thresholds and due dates also change from year to year. Please have the position checked against your own documents and figures before you rely on any of it, and write to our team if you would like us to do that.

Not sure which of these apply to you?

Tell us what the entity is and we will confirm exactly what falls due this year, what is already overdue, and what it will cost to put right.

Prepared by MPS & Associates, Company Secretaries, on the law as it stood on 3 August 2026, by reference to the Ministry of Corporate Affairs, the Securities and Exchange Board of India, BSE Limited, the National Stock Exchange of India Limited, the Reserve Bank of India, the Central Board of Direct Taxes and the Goods and Services Tax Network, as applicable. Statutes, rules, thresholds and due dates change. Nothing on these pages is professional advice, and no professional relationship arises from reading them. Please see our Disclaimer.

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