Company Compliances

Company Compliance Requirements for FY 2026‑27
Introduction
As India’s corporate landscape evolves under the Companies Act 2013, maintaining timely compliance is essential for transparency, governance, and credibility. For FY 2026‑27, the Ministry of Corporate Affairs (MCA) has reinforced digital filings, director verification, and audit readiness. This guide outlines the key compliance requirements and calendar for private and public limited companies.

📋 Annual Compliance Checklist
1️⃣ Statutory Filings with MCA
Form Purpose Due Date (FY 2026‑27) Penalty for Delay
Form AOC‑4 Filing of Financial Statements and Audit Report October 30 2027 ₹100 per day of delay
Form MGT‑7 Annual Return of Shareholders and Directors November 29 2027 ₹100 per day of delay
Form ADT‑1 Auditor Appointment or Re‑appointment Within 15 days of AGM ₹10,000 minimum penalty
Form DIR‑3 KYC Director Identification Verification June 30 2026 ₹5,000 per DIN after deadline
Form INC‑22A (Active) Verification of Registered Office March 31 2027 ₹10,000 for non‑filing
2️⃣ Tax and Regulatory Compliances
Income Tax Return (ITR‑6) – Due by October 31 2027 for audited companies.

Tax Audit Report (Form 3CA/3CB & 3CD) – Due by September 30 2027.

TDS Returns (Form 24Q/26Q) – Quarterly filings by July 31, October 31, January 31, and May 31.

GST Returns – Monthly GSTR‑3B and GSTR‑1 filings by the 20th and 11th of each month respectively.

3️⃣ Board and Audit Requirements
Minimum Four Board Meetings per year with proper minutes.

Annual General Meeting (AGM) within six months of financial year end (usually by September 30 2027).

Statutory Audit by a Chartered Accountant registered with MCA.

Internal Audit for companies meeting turnover or capital thresholds.

📅 Company Compliance Calendar FY 2026‑27
Month Compliance Activity
April 2026 Begin bookkeeping and update statutory registers.
June 2026 File DIR‑3 KYC for all directors.
September 2026 Conduct AGM and file ADT‑1 for auditor appointment.
October 2026 File AOC‑4 and Tax Audit Report.
November 2026 File MGT‑7 Annual Return.
March 2027 File INC‑22A (Active) and prepare for next FY audit.
⚠️ Consequences of Non‑Compliance
Daily Penalties – ₹100 per day for each form not filed on time.

Director DIN Deactivation – Failure to file DIR‑3 KYC leads to DIN deactivation.

Legal Action – Persistent defaults may result in MCA prosecution and loss of active status.

✅ Best Practices for 2026‑27
Maintain a digital compliance tracker with reminders.

Conduct quarterly internal reviews of financial records.

Engage a professional consultant for MCA and tax filings.

Keep director and shareholder information updated to avoid KYC issues.