Every Indian entity has an annual cycle: accounts audited, tax returns filed, board and shareholder meetings held, Registrar and RBI filings made, and — for foreign-owned entities and expats — immigration permits kept current. We manage the whole cycle against a calendar shared at the start of each financial year (1 April to 31 March).
Fixed-date deadlines for the services on this page, in financial-year order (April to March).
| Month | Date | What is due | Service |
|---|---|---|---|
| April | 30 April | MSME-1 30 April and 31 October |
ROC annual filings |
| May | 30 May | LLP Form 11 30 May |
ROC annual filings |
| 60 days of FY end | FC-3 / FC-4 Within 6 months of FY end / 60 days of FY end |
ROC annual filings | |
| June | 15 June | Advance tax instalments 15 June, 15 September, 15 December, 15 March |
Corporate income-tax return |
| 30 June | DPT-3 30 June |
ROC annual filings | |
| 30 June 2028 (triennial) | DIR-3 KYC Triennial |
ROC annual filings | |
| July | 15 July | FLA 15 July (RBI extended FY 2025-26 to 31 July 2026; revised return on audited figures by 30 September) |
FEMA annual filings |
| 31 July | Income-tax return (individuals not subject to audit) 31 July for individuals not subject to audit |
Individual and expat tax returns | |
| September | 15 September | Advance tax instalments 15 June, 15 September, 15 December, 15 March |
Corporate income-tax return |
| 30 September | AGM Within 6 months of the financial-year end (30 September); financial statements filed with the ROC within 30 days of the AGM |
Statutory audit Board and AGM documentation | |
| 30 September | Tax audit report (Form 26) One month before the income-tax return due date: 30 September for most companies; 31 October where transfer-pricing applies |
Tax audit | |
| Within 6 months of FY end | FC-3 / FC-4 Within 6 months of FY end / 60 days of FY end |
ROC annual filings | |
| 30 September (revised FLA on audited figures) | FLA 15 July (RBI extended FY 2025-26 to 31 July 2026; revised return on audited figures by 30 September) |
FEMA annual filings | |
| 30 September | AAC 30 September |
FEMA annual filings | |
| October this month | 30 October | LLP Form 8 30 October |
ROC annual filings |
| 31 October (where transfer pricing applies) | Tax audit report (Form 26) One month before the income-tax return due date: 30 September for most companies; 31 October where transfer-pricing applies |
Tax audit | |
| 31 October | Form 48 31 October |
Transfer pricing | |
| 31 October | Income-tax return 31 October for audited companies; 30 November where transfer pricing applies |
Corporate income-tax return | |
| 31 October | MSME-1 30 April and 31 October |
ROC annual filings | |
| November | 30 November | Income-tax return for entities with international transactions 30 November. (Due dates and Master File/CbCR thresholds under the 2026 Rules to be re-confirmed each year.) |
Transfer pricing |
| 30 November (where transfer pricing applies) | Income-tax return 31 October for audited companies; 30 November where transfer pricing applies |
Corporate income-tax return | |
| December | 15 December | Advance tax instalments 15 June, 15 September, 15 December, 15 March |
Corporate income-tax return |
| 31 December | GSTR-9 / GSTR-9C 31 December following the financial year |
GST annual return | |
| 31 December | APR 31 December |
FEMA annual filings | |
| March | 15 March | Advance tax instalments 15 June, 15 September, 15 December, 15 March |
Corporate income-tax return |
What the annual cycle actually contains depends on your entity type and size.
| Private limited / public company | LLP | Branch / project office | Liaison office | |
|---|---|---|---|---|
| Statutory audit | Always | Turnover > ₹40 lakh or contribution > ₹25 lakh | Always (supports AAC) | Always (supports AAC) |
| Tax audit (Form 26) | Turnover > ₹1 crore (₹10 crore if ≤ 5% cash) | Same | Same | Not applicable (no income) |
| Transfer-pricing report (Form 48) | Any transaction with a foreign group company | Same | Head-office dealings | Not applicable |
| Internal audit | Turnover ≥ ₹200 crore or borrowings ≥ ₹100 crore (private) | No | No | No |
| GSTR-9 / 9C | Turnover > ₹2 crore / > ₹5 crore | Same | Same | Not registered |
| ROC annual filing | AOC-4, MGT-7/7A | Form 11, Form 8 | FC-3, FC-4 | FC-3, FC-4 |
| RBI annual filing | FLA (if foreign investment) | FLA (if foreign investment) | AAC | AAC |
| Board meetings / AGM | 4 meetings + AGM (2 for small companies) | Per LLP agreement | n/a | n/a |
An independent audit of the annual financial statements, mandatory for every company under the Companies Act, 2013 and for LLPs above the turnover/contribution thresholds.
Who needs this
A separate audit report required under the Income-tax Act, 2025 once turnover crosses the threshold, filed as Form 26 (which replaced Forms 3CA/3CB/3CD from tax year 2026-27).
Who needs this
If your Indian entity transacts with group companies abroad, Indian law requires the pricing to be at arm's length, documented in a transfer-pricing study, and certified annually in Form 48 (formerly Form 3CEB).
Who needs this
A risk-based review of your processes and controls — mandatory for companies above certain thresholds, and valuable well before that for any foreign subsidiary or funded startup.
Who needs this (mandatory)
Annual financial statements in the statutory format (Schedule III of the Companies Act) under Indian GAAP or Ind AS, plus any parent-company reporting pack.
Annual income-tax computation and return for companies, LLPs, branches and project offices, with quarterly advance-tax estimates so there are no year-end surprises.
Indian tax returns for founders, directors, senior employees and expatriates — including residency determination, treaty relief, foreign-asset disclosure and foreign-tax credit.
Who needs this
The year-end GST filing — GSTR-9 for turnover above ₹2 crore and GSTR-9C (a reconciliation with the audited accounts) above ₹5 crore.
The annual filings every company and LLP must make with the MCA — missed filings attract per-day additional fees and can disqualify directors.
The notices, agendas, resolutions, minutes and registers the Companies Act requires — prepared correctly and on time, so your statutory records would pass an inspection or a due diligence.
Who needs this
The Reserve Bank's annual returns for entities with foreign investment (in or out) and for liaison/branch/project offices.
Foreign nationals on Employment, Business (long-stay), Student and similar visas must register with the FRRO within 14 days of arrival and keep their Residence Permit current. We manage the whole cycle for you and your employees' families.
Who needs this
Call, WhatsApp or send an enquiry — we reply within one working day.
