What does a Private Limited company have to file every year, even with no revenue?

Even a zero-revenue company must: maintain books and get a statutory audit; hold board meetings and an AGM; file AOC-4 (financials) and MGT-7/7A (annual return) with the ROC; file an income tax return; complete DIR-3 KYC for each director; and file event-based forms (DPT-3, MSME-1) where applicable. If registered under GST, returns continue even at nil turnover.

None of this is individually difficult — the risk is that penalties for ROC forms accrue per day and directors can be personally exposed. Budget for compliance as a fixed cost of the structure, and put the calendar in professional hands. See the full year at a glance in our startup compliance calendar.