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Every company, LLP, and business entity registered in India must comply with various statutory requirements on an annual basis. These include ROC filings, income tax returns, GST returns, and other regulatory compliances. Stay ahead with expert support.
Annual returns and financial statements must be filed with the Registrar of Companies (ROC) every year.
File income tax returns, GST returns, and TDS returns on time to avoid interest and penalties.
Late filing attracts heavy penalties, interest, and even disqualification of directors. Stay compliant with expert help.
Annual compliances refer to the mandatory statutory filings that every company, LLP, and business entity must complete within the prescribed timelines. These include filings with the Registrar of Companies (ROC), income tax department, GST authorities, and other regulatory bodies.
Non-compliance can result in heavy penalties, interest, disqualification of directors, and even strike-off of the company. Timely compliance ensures your business remains in good standing and avoids legal troubles.
The compliance requirements vary based on the type of business entity. Here's a comprehensive overview of annual compliances for each structure.
Every company and LLP must file annual returns and financial statements with the Registrar of Companies (ROC) within the prescribed timelines.
Contains details of shareholders, directors, and changes during the financial year.
Due: Within 60 days of AGM (for Companies) | 30 May (for LLPs - Form 11)Includes Balance Sheet, Profit & Loss Account, and Directors' Report for the financial year.
Due: Within 30 days of AGM (for Companies) | 30 October (for LLPs - Form 8)Annual KYC for all directors of the company. Must be filed by every director with a valid DIN.
Due: 30 September every yearIntimation of auditor appointment to ROC. Must be filed within 15 days of appointment.
Due: Within 15 days of appointmentLate filing of ROC forms attracts a penalty of ₹100 per day per form for companies, and ₹100 per day per form for LLPs. There is no upper limit on the penalty amount. Additionally, directors may be disqualified for repeated non-compliance.
All business entities must file income tax returns and GST returns within the prescribed due dates to avoid interest and penalties.
Companies: ITR-6 due 31 October
LLPs: ITR-5 due 31 October
Proprietorship: ITR-3/4 due 31 July
GSTR-1: 10th/11th of following month
GSTR-3B: 20th of following month
GSTR-9 (Annual): 31 December
Form 24Q: Salary TDS (Quarterly)
Form 26Q: Non-Salary TDS (Quarterly)
Form 27Q: TDS on NRI payments
Late filing of income tax returns attracts interest at 1% per month on the tax amount (Section 234A) and a late filing fee of ₹5,000 (under Section 234F) for returns filed after the due date. GST late fees range from ₹50 per day (nil return) to ₹100 per day (taxable return).
Mark these critical due dates in your calendar to ensure timely compliance and avoid penalties.
| Compliance | Due Date | Entity | Status |
|---|---|---|---|
| ITR Filing | 31 July | Sole Proprietorship (ITR-3/4) | Upcoming |
| ITR Filing | 31 October | Company (ITR-6), LLP (ITR-5) | Upcoming |
| Form 11 (LLP Annual Return) | 30 May | LLP | Completed |
| Form 8 (LLP Statement) | 30 October | LLP | Upcoming |
| MGT-7 / AOC-4 | 30/60 days from AGM | Company / OPC | Varies |
| DIR-3 KYC | 30 September | All Directors | Upcoming |
| GSTR-9 (Annual GST Return) | 31 December | All GST-registered entities | Upcoming |
| GSTR-9C (GST Audit) | 31 December | Turnover > ₹5 crores | Upcoming |
| TDS Returns (Quarterly) | Last day of month after quarter | All deductors | Quarterly |
Non-compliance with annual statutory requirements can have serious consequences for your business and its directors.
Late filing of ROC forms attracts ₹100 per day per form. Late ITR filing attracts ₹5,000 fee + 1% interest per month.
Directors of companies that fail to file annual returns for 3 consecutive years can be disqualified from holding director positions.
Companies that fail to file annual returns or financial statements for 2 consecutive years may be struck off by the ROC.
Non-compliance can lead to legal notices, summons, and prosecution under the Companies Act, Income Tax Act, and GST Act.
Non-compliance affects your business reputation, making it difficult to raise funding, secure contracts, or attract investors.
Don't risk penalties and legal trouble. Contact Kwatra Legal for expert compliance support and avoid all compliance risks.
We provide end-to-end compliance services including ROC filings, income tax returns, GST returns, and all statutory compliances with expert accuracy and timely filing.
We prepare and file all ROC forms (MGT-7, AOC-4, Form 11, Form 8) with accuracy and within deadlines.
Complete support for all annual compliances — ROC, Income Tax, GST, TDS, and more.
We track all due dates and file your compliances on time. Get regular reminders and alerts.
No hidden charges. We provide a clear breakdown of all government fees and professional charges.
We assist with rectification, compliance reviews, and representation before regulatory authorities.
Your business and financial information are kept secure and confidential at all times.
Find answers to the most common questions about annual ROC filings, income tax, GST, and other statutory compliances.
Avoid penalties, legal trouble, and director disqualification. Let our experts handle all your annual ROC filings, income tax, GST, and statutory compliances with precision and timeliness.