Most compliance penalties we see startups pay have nothing to do with evasion. They come from missed dates — a form nobody owned, a deadline nobody tracked. For a private limited company in India, here is the year at a glance. (Due dates are as generally notified and are periodically extended or revised; treat this as a checklist of obligations, and confirm current dates before filing.)
Every month
| Obligation | Typical due date |
|---|---|
| Deposit of TDS/TCS deducted in the previous month | 7th |
| GSTR-1 (outward supplies) | 11th |
| PF and ESI contributions | 15th |
| GSTR-3B and GST payment | 20th |
| Professional tax (state-specific) | Varies by state |
Every quarter
| Obligation | Typical due date |
|---|---|
| Advance tax instalments | 15 June · 15 September · 15 December · 15 March |
| TDS returns (24Q salaries / 26Q others) | 31 July · 31 October · 31 January · 31 May |
Once a year
| Obligation | Typical due date |
|---|---|
| DPT-3 (return of deposits / outstanding loans) | 30 June |
| MSME-1 (dues to MSME vendors, half-yearly) | 30 April & 31 October |
| Statutory audit & tax audit completion | September |
| Annual General Meeting | By 30 September |
| DIR-3 KYC (every director) | 30 September |
| Income tax return (companies) | 31 October |
| AOC-4 (financial statements to ROC) | Within 30 days of AGM |
| MGT-7 / MGT-7A (annual return to ROC) | Within 60 days of AGM |
| GST annual return (GSTR-9/9C, where applicable) | 31 December |
Event-based filings founders forget
- Share allotments — PAS-3 within 15 days (with the valuation report where required).
- Foreign investment received — FC-GPR reporting within 30 days of allotment; annual FLA return by 15 July.
- Charge creation (loans against assets) — CHG-1 within 30 days.
- Director changes, registered office shifts, auditor appointments — each has its own ROC form and clock.
The pattern worth noticing: monthly items fail when they depend on a person instead of a process; annual items fail when audit work starts in September instead of June. A compliance calendar owned by a professional — with the audit timetable agreed in advance — eliminates nearly all of it.
None of these filings is difficult. What's difficult is being the founder who is also the last line of defence for thirty deadlines a year. That is a system problem, and systems are buildable.
