Introduction
For most companies, Companies Act compliance fails for one simple reason: it’s treated as an “event” instead of a year-round system.
A clean compliance calendar helps you:
- avoid late fees and penalties
- reduce director and officer risk
- keep statutory records updated
- stay ready for audits, funding, and due diligence
This guide is written primarily for Indian private limited companies, including subsidiaries of foreign companies operating in India.
If you want end-to-end support, our Corporate Secretarial Services team can manage your annual compliance and ROC filings: https://perfectaccounting.in/our-services/dallas-experts-manage-bank-account-operations-and-asset-valuation-seamlessly/
Important note before you use this calendar
Companies Act deadlines depend on:
- your financial year (most companies: 1 April to 31 March)
- whether you are required to appoint an auditor / internal auditor
- whether you fall under special thresholds (e.g., CSR applicability, secretarial audit, etc.)
- whether you are a small company, OPC, Section 8, etc.
So treat this as a practical baseline calendar. Your company’s exact due dates should be confirmed with your CS/CA based on your facts.
The annual compliance rhythm (what happens and why)
Think of compliance in 4 layers:
- Governance events (Board meetings, AGM/EGM, approvals)
- Statutory records (registers, minutes, disclosures)
- ROC filings (AOC-4, MGT-7, ADT-1, DIR-3 KYC, etc.)
- Ongoing triggers (director changes, share transfers, borrowings, related party transactions)
When these are tracked monthly, year-end becomes simple.
FY 2026–27 compliance calendar (month-by-month)
Below is a working calendar for companies following the standard FY (1 April to 31 March).
April 2026 (Start of FY)
What to do:
- roll forward statutory registers and compliance tracker
- confirm board composition, disclosures, and committee requirements (if any)
- review signatory access and authorization matrix
Best practice:
- set a fixed “compliance day” each month for documentation and follow-ups.
May 2026
What to do:
- review related party transactions (RPT) list and approval requirements
- confirm registered office details, email IDs, and director master data
June 2026
What to do:
- plan Board meeting cadence for the year (minimum requirements + business needs)
- check if any share issuances, ESOP actions, or borrowings are planned
July 2026
What to do:
- mid-quarter governance review: minutes, registers, and pending filings
- ensure statutory registers are updated for any changes during Q1
August 2026
What to do:
- pre-year-end planning (yes, early): identify likely audit timelines and AGM window
- review inter-company transactions and documentation
September 2026
What to do:
- governance hygiene check: ensure board minutes and attendance registers are complete
- start collecting documentation that typically delays audit (confirmations, schedules)
October 2026
What to do:
- compliance review for director KYC readiness and DSC validity
- check if any changes in directors/KMP require filings
November 2026
What to do:
- internal review of statutory registers and filings tracker
- plan for year-end closure and audit support
December 2026
What to do:
- ensure all board approvals for major contracts/borrowings are documented
- verify related party approvals are in place before year-end
January 2027
What to do:
- prepare for year-end: fixed asset records, loan confirmations, party balances
- check if any resolutions are needed for banking/authorizations
February 2027
What to do:
- pre-close compliance check: pending filings, register updates, minutes completion
- confirm statutory auditor coordination for audit timetable
March 2027 (Year-end)
What to do:
- ensure all FY transactions are properly authorized and documented
- close the year with clean registers, approvals, and supporting evidence
Key governance events you must track (not optional)
Board Meetings
Most companies must hold a minimum number of board meetings each year, with proper notice, agenda, and minutes.
Practical checklist:
- agenda circulated in advance
- attendance recorded
- disclosures (interest, RPT) captured
- minutes drafted, reviewed, and signed on time
Annual General Meeting (AGM)
AGM is where members approve:
- audited financial statements
- directors’ report
- auditor appointment/ratification (as applicable)
Practical checklist:
- finalize audit and board approvals before AGM
- prepare notice, explanatory statement (if needed), and attendance
- ensure minutes and registers are updated post-AGM
The ROC filings most companies deal with (and what they mean)
These are common filings that typically form the “annual compliance bundle.”
AOC-4 (Financial statements filing)
What it covers:
- audited financial statements
- directors’ report and annexures
Common failure points:
- mismatch between audited numbers and filed numbers
- missing attachments or incorrect XBRL applicability
MGT-7 / MGT-7A (Annual return)
What it covers:
- shareholding, directors, key governance details
Common failure points:
- incorrect shareholding pattern
- missing changes in directors/KMP
ADT-1 (Auditor appointment)
Common failure points:
- late filing after appointment
- incorrect auditor details
DIR-3 KYC (Director KYC)
Common failure points:
- missed KYC leading to DIN deactivation
- outdated mobile/email causing verification issues
Ongoing “trigger” compliances founders forget
These events often require immediate board/shareholder approvals and filings:
- appointment/resignation of directors
- change in registered office
- share transfer / share allotment
- increase in authorized share capital
- loans to directors / related parties
- related party contracts and approvals
- creation/modification of charges
If your company is actively raising funds or restructuring, it’s smart to keep a standing compliance checklist and get approvals in advance.
A practical compliance checklist (copy-paste)
Use this as a monthly/quarterly tracker:
- Statutory registers updated for any changes
- Board meeting notices, agendas, attendance, and minutes completed
- Director disclosures and interest registers updated
- Related party transactions tracked and approvals documented
- DSC validity and DIN status checked
- Registered office and master data verified
- Audit timetable agreed and progress tracked
- AGM planning started early (notice, agenda, members list)
- ROC filings tracker maintained with evidence
How Perfect Accounting can help (soft CTA)
Our team supports companies with end-to-end secretarial compliance, including:
- annual ROC filings and documentation
- board and AGM documentation support
- statutory register maintenance
- compliance health checks before due dates
- due diligence readiness for investors and acquirers
Explore Corporate Secretarial Services here: https://perfectaccounting.in/our-services/dallas-experts-manage-bank-account-operations-and-asset-valuation-seamlessly/
Final thought
A compliance calendar is not paperwork—it’s risk management. When you treat board processes, registers, and ROC filings as a monthly discipline, you reduce penalties, protect directors, and build credibility with banks, auditors, and investors.