What's due, and when
Key recurring filings under the Companies Act, 2013 and the LLP Act, 2008 for a financial year ending 31 March. Choose your entity type.
| When | Form / task | What it is | Who it applies to |
|---|---|---|---|
| 30 April | MSME-1 | Half-yearly return of dues to micro and small suppliers outstanding over 45 days (Oct–Mar) | Companies with such dues |
| First board meeting of the year | MBP-1 · DIR-8 | Directors disclose their interests and confirm they are not disqualified | All companies |
| 30 June | DPT-3 | Return of deposits and outstanding loans as on 31 March | Companies with loans/deposits not covered by exemptions |
| 30 September | AGM | Annual general meeting, within six months of year end | All companies except OPCs |
| Within 15 days of AGM | ADT-1 | Intimation of auditor appointment | Where an auditor is appointed or reappointed |
| Within 30 days of AGM | AOC-4 (and CSR-2) | Financial statements, with CSR report where CSR applies | All companies |
| Within 60 days of AGM | MGT-7 / MGT-7A | Annual return (MGT-7A for small companies and OPCs); MGT-8 certificate where required | All companies |
| 31 October | MSME-1 | Half-yearly return of dues to micro and small suppliers (Apr–Sep) | Companies with such dues |
| Through the year | Board meetings | At least four a year, not more than 120 days apart (small companies and OPCs: one in each half-year, at least 90 days apart) | All companies |
| Once in 3 years, by 30 June | DIR-3 KYC | Director KYC (next due 30 June 2028 for directors already compliant) | All directors holding a DIN |
| When | Form / task | What it is | Who it applies to |
|---|---|---|---|
| 30 April | MSME-1 | Half-yearly return of dues to micro and small suppliers (Oct–Mar) | Companies with such dues |
| Within 60 days of half-year end | PAS-6 | Reconciliation of share capital audit report (half-yearly) | Unlisted public companies |
| First board meeting of the year | MBP-1 · DIR-8 | Disclosure of interest and non-disqualification | All companies |
| 30 June | DPT-3 | Return of deposits and outstanding loans | Companies with loans/deposits |
| Before AGM | MR-3 | Secretarial Audit Report annexed to the Board's report | Public companies above Section 204 thresholds |
| 30 September | AGM | Annual general meeting | All companies |
| Within 30 days of resolution | MGT-14 | Filing of special resolutions and specified board resolutions | Public companies |
| Within 30 days of AGM | AOC-4 (and CSR-2) | Financial statements and CSR report | All companies |
| Within 60 days of AGM | MGT-7 | Annual return, with MGT-8 certificate where required | All companies |
| 31 October | MSME-1 | Half-yearly return of dues to micro and small suppliers (Apr–Sep) | Companies with such dues |
| Through the year | Board meetings | At least four a year, not more than 120 days apart | All companies |
| When | Form / task | What it is | Who it applies to |
|---|---|---|---|
| 30 May | Form 11 | Annual return of the LLP | All LLPs |
| 31 July | Income tax return | For LLPs not requiring tax audit | LLPs without tax audit |
| 30 October | Form 8 | Statement of account and solvency | All LLPs |
| 31 October | Income tax return | For LLPs requiring tax audit | LLPs with tax audit |
| Within 30 days of change | Form 3 · Form 4 | Changes in LLP agreement or in partners | On the event |
| When | Form / task | What it is | Who it applies to |
|---|---|---|---|
| Within 15 days | PAS-3 | Return of allotment of shares | On any allotment |
| Within 30 days | DIR-12 | Appointment, resignation or change in designation of a director | On the event |
| Within 30 days | SH-7 | Increase in authorised share capital | On the event |
| Within 30 days | CHG-1 | Creation or modification of a charge (up to 60 days with additional fee) | On the event |
| Within 30 days | INC-22 | Change of registered office | On the event |
| Within 30 days | MGT-14 | Special resolutions and specified board resolutions | On the event |
| Within 30 days | ADT-3 | Resignation of statutory auditor | On the event |
| Within 30 days of BEN-1 | BEN-2 | Return of significant beneficial owners | On receiving a declaration |
Download the calendars (PDF)
This calendar is general information, not legal advice. Due dates can be extended by MCA circulars and some filings depend on your company's size or activities. Ask us what applies to you.
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Changes worth knowing
Director KYC is now once every three years
Under the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, the yearly DIR-3 KYC filing has been replaced by a simpler KYC filed once every three years, by 30 June. Directors who have already completed KYC file next by 30 June 2028. Changes to mobile number, email or address are updated through the same simplified form.




















