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 : AOC‑4
Purpose : Filing of Financial Statements and Audit Report
Due Date (FY 2026‑27) : October 30 2027
Penalty for Delay : ₹100 per day of delay

Form  : MGT‑7
Purpose : Annual Return of Shareholders and Directors
Due Date (FY 2026‑27) : November 29 2027
Penalty for Delay : ₹100 per day of delay

Form : Form ADT‑1
Purpose : Auditor Appointment or Re‑appointment Within 15 days of AGM
Penalty for Delay : ₹10,000 minimum penalty

Form  : DIR‑3 KYC
Purpose : Director Identification Verification
Due Date (FY 2026‑27) : June 30 2026
Penalty for Delay : ₹5,000 per DIN after deadline

Form  : INC‑22A (Active)
Purpose : Verification of Registered Office
Due Date (FY 2026‑27) : March 31 2027
Penalty for Delay : ₹10,000 for non‑filing

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.

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
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.