Mandatory Compliance for Private Limited & OPC

Compliance	Form	Due Date	Penalty
Annual Return Filing	MGT-7	30th November	Rs.100/day
Financial Statements	AOC-4	30th October	Rs.100/day
Board Meetings	-	At least 2 per year (OPC) / 4 per year (Pvt Ltd)	NA
Appointment of Auditor	ADT-1	Within 30 days of incorporation	Rs.300 per month
DIR KYC (for Directors)	DIR-3 KYC	30th September	Rs.5000
MSME Return	MSME-1	Half-yearly	Rs.20,000

Compliance	Form	Due Date	Penalty
Income Tax Return	ITR-6	31st October	Rs.5,000 to Rs.10,000
TDS Return	24Q, 26Q	Quarterly	Rs.200 per day
Advance Tax Payment	-	Quarterly	Interest @1% per month

Tax Audit (If applicable) Form 3CD 30th September Rs.1,50,000

Compliance	Form	Due Date	Penalty
Monthly GST Return	GSTR-1	11th of next month	Rs.50/day
GST Payment	PMT-06	20th of next month	Interest @18% per annum
Annual GST Return	GSTR-9	31st December	Rs.100/day

Compliance	Requirement	Due Date	Penalty
Statutory Audit	Required for all Pvt Ltd & OPCs	Yearly	Disqualification of Director
Internal Audit	Mandatory for large companies	Yearly	NA
Accounting Standards	As per ICAI Guidelines	Continuous	NA

Stepwise Compliance Process

1
Business Incorporation
- Apply for DSC & DIN
- File SPICe+ Form with MCA
- Get Certificate of Incorporation (COI)
2
Obtain Mandatory Registrations
- PAN & TAN
- GST Registration
- Startup India Recognition (if applicable)
3
Appoint Auditor & Maintain Financial Records
- File ADT-1 within 30 days
- Maintain books of accounts as per Companies Act
4
File Monthly, Quarterly & Annual Returns
- Income Tax, GST & ROC Filings
- Maintain statutory registers
5
Conduct Annual Audit & Compliance Check
- Conduct Statutory Audit
- File Annual Returns (MGT-7, AOC-4, ITR, GST-9)