Private Limited Company Compliance Checklist for 2025

Running a Private Limited Company (Pvt Ltd) in India comes with several legal and regulatory obligations. Non-compliance can lead to penalties, fines, or even disqualification of directors. To help you stay on track, here’s a comprehensive compliance checklist for 2025.

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1. Mandatory Annual Compliances

✅ Financial & Audit Compliances

• Books of Accounts Maintenance (Companies Act, 2013)
• Annual Financial Statements (AFS) – Balance Sheet, P&L, Cash Flow
• Statutory Audit (By a CA) – Submit Form ADT-1
• Filing of Annual Return (Form AOC-4 & MGT-7)
  • AOC-4 (Financial Statements) – Due within 30 days of AGM
  • MGT-7 (Annual Return) – Due within 60 days of AGM

✅ Board & Shareholder Meetings

• Minimum 4 Board Meetings (1 per quarter)
• Annual General Meeting (AGM) – Must be held within 6 months of FY end
• Minutes of Meetings – Properly recorded & signed

✅ Director’s Compliance

• Director’s KYC (Form DIR-3 KYC) – Due by 30th September 2025
• Disclosure of Interest (Form MBP-1) – At the first board meeting

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2. Tax & GST Compliances

✅ Income Tax Compliance

• Advance Tax Payments (If tax liability > ₹10,000/year)
• Income Tax Return (ITR-6) – Due by 30th September 2025
• Tax Audit (if turnover > ₹1 crore or profits < 6%) – Section 44AB

✅ GST Compliance

• Monthly/Quarterly GST Returns (GSTR-1 & GSTR-3B)
• Annual GST Return (GSTR-9) – Due by 31st December 2025
• Reconciliation of Books with GST Returns

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3. Secretarial & ROC Compliances

✅ ROC Filings

• Form DPT-3 (Return of Deposits) – Due by 30th June 2025
• Form PAS-6 (Reconciliation of Share Capital) – Half-yearly
• Form MSME-1 (If applicable) – Half-yearly

✅ Other Key Filings

• Change in Directors (Form DIR-12) – Within 30 days
• Charge Creation/Modification (Form CHG-1/CHG-4/CHG-9)

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4. Labour & Employment Compliances

✅ PF & ESI Compliance

• EPF & ESI Monthly Payments – Due by 15th of next month
• EPF Return (ECR Filing) – Monthly
• ESI Return (Half-yearly)

✅ Professional Tax (If Applicable)

• Monthly/Annual PT Returns (Varies by state)

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5. Additional Compliances (If Applicable)

✅ Foreign Transactions (FEMA Compliance)

• FC-GPR (Foreign Investment Reporting)
• Annual Return on Foreign Liabilities (FLA Return)

✅ CSR Compliance (If Net Worth > ₹500 Cr or Turnover > ₹1,000 Cr)

• CSR Committee Formation
• CSR Spending (2% of Avg. Net Profit)

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Penalties for Non-Compliance

⚠ Late Fees: ₹100/day for delayed AOC-4 & MGT-7
⚠ Disqualification of Directors (If forms not filed for 3+ years)
⚠ GST Late Fee: ₹50/day (₹20 for nil returns)

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Final Checklist Summary

📌 Financial & Audit – AOC-4, MGT-7, ADT-1
📌 Tax & GST – ITR-6, GSTR-9, Tax Audit
📌 ROC Filings – DPT-3, PAS-6, DIR-3 KYC
📌 Labour Laws – EPF, ESI, PT
📌 Foreign & CSR – FLA, FC-GPR, CSR Report

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FAQs

1. What happens if I miss the AGM deadline?

→ Penalty of ₹1 lakh + ₹5,000/day until compliance.

2. Is a tax audit mandatory for Pvt Ltd companies?

→ Yes, if turnover exceeds ₹1 crore (or profits < 6%).

3. Can I file MGT-7 after the due date?

→ Yes, but with late fees (₹100/day).

4. Do startups have any compliance relaxations?

→ Yes, but only for 3-5 years (depending on DPIIT recognition).

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Conclusion

Staying compliant is not optional—it’s a legal necessity. Use this checklist to avoid penalties, maintain good standing, and focus on business growth.

📢 Need help? Consult a CA/CS for seamless compliance!

📅 Published on: 26 May 2025
✍️ Author: CS Chhavi Goyal