Compliance Calendar 2026
Key compliance deadlines under Companies Act, SEBI LODR, FEMA and RBI regulations
📅 Updated for FY 2026-27·Free for CS Professionals & Corporate Lawyers
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Disclaimer: All dates are indicative and subject to regulatory extensions, amendments or circulars issued by MCA, SEBI or RBI from time to time. Always verify with official government portals before acting on any deadline. This is not legal advice.
Last verified: April 2026 | Source: MCA, SEBI, RBI official portals
MCA — Companies Act Compliance
| Form | Compliance | Due Date | Applicable To | Penalty |
|---|---|---|---|---|
| DIR-3 KYC Web | Annual KYC for all directors with DIN | 30 Sep 2026 | All directors with DIN | ₹5,000 |
| MGT-7 / MGT-7A | Annual Return filing | 60 days from AGM | All companies | ₹100/day |
| AOC-4 | Filing of Financial Statements | 30 days from AGM | All companies | ₹100/day |
| ADT-1 | Auditor Appointment intimation | 15 days from AGM | All companies | ₹300/day |
| MSME-1 | Outstanding payments to MSME vendors | 31 October 2026 (April deadline passed) | Companies with MSME dues | ₹25,000 |
| BEN-2 | Beneficial Ownership Return | 30 days of change | Companies with SBO | ₹1 lakh+ |
| DPT-3 | Return of Deposits | 30 June 2026 | Companies with deposits | ₹5,000/day |
| Form 11 | LLP Annual Return | 30 May 2026 | All LLPs | ₹100/day |
| Form 8 | LLP Statement of Accounts & Solvency | 30 Oct 2026 | All LLPs | ₹100/day |
| CRA-4 | Cost Audit Report filing | 30 days from Cost Audit Report | Turnover >₹35 Cr or net worth >₹5 Cr in specified industries | ₹25,000 |
| INC-20A | Declaration of Commencement of Business | 180 days of incorporation | Companies incorporated after Nov 2019 | ₹50,000+ |
| PAS-6 | Reconciliation of Share Capital Audit | 60 days from half year end | Unlisted public companies | ₹1,000/day |
| DIR-12 | Intimation of Change in Directors/KMP | 30 days of change | All companies | ₹500/day |
| MGT-14 | Filing of Board/Special Resolutions with RoC | 30 days of passing resolution | Public companies for specified resolutions | ₹500/day |
SEBI — Listed Company Compliance
| Compliance | Regulation | Due Date | Applicable To |
|---|---|---|---|
| Quarterly Financial Results | LODR Regulation 33 | 45 days from quarter end | Listed companies |
| Shareholding Pattern | LODR Regulation 31 | 21 days from quarter end | Listed companies |
| Corporate Governance Report | LODR Regulation 27 | 21 days from quarter end | Listed companies |
| Annual Report | LODR Regulation 34 | 21 days from AGM | Listed companies |
| Related Party Transactions | LODR Regulation 23 | 30 days from quarter end | Listed companies |
| Business Responsibility Report | LODR Regulation 34(2)(f) | With Annual Report | Top 1000 listed cos by market cap (BRSR); Top 250 for BRSR Core |
| Secretarial Compliance Report | LODR Regulation 24A | 60 days from financial year end | Listed companies |
| Statement of Investor Complaints | LODR Regulation 13(3) | 21 days from quarter end | Listed companies |
| Reconciliation of Share Capital | SEBI Regulation 76 | 60 days from quarter end | Listed companies |
RBI — FEMA Compliance
| Form | Compliance | Due Date | Applicable To |
|---|---|---|---|
| FLA Return | Foreign Liabilities & Assets Annual Return | 15 July 2026 | Companies with FDI or ODI |
| FC-GPR | FDI Reporting — Issue of Shares to non-resident | 30 days of allotment | Companies receiving FDI |
| FC-TRS | Transfer of shares between resident and non-resident | 60 days of transfer | Buyer / Seller in FDI deal |
| ODI-2 | Overseas Direct Investment Annual Report | Annual | Indian companies with ODI |
| ECB-2 | External Commercial Borrowing Monthly Return | Monthly — 7th of next month | All ECB borrowers |
| FIRMS Portal | All FEMA filings now through FIRMS | As applicable | All entities with FDI/ODI/ECB |
📊 Income Tax Compliance
| Compliance | Description | Due Date | Applicable To | Penalty |
|---|---|---|---|---|
| Advance Tax Q1 | 15% of annual tax liability | 15 June 2026 | All companies | 1% interest/month |
| Advance Tax Q2 | 45% of annual tax liability | 15 September 2026 | All companies | 1% interest/month |
| Advance Tax Q3 | 75% of annual tax liability | 15 December 2026 | All companies | 1% interest/month |
| Advance Tax Q4 | 100% of annual tax liability | 15 March 2027 | All companies | 1% interest/month |
| TDS Return Q1 (26Q) | TDS on non-salary payments | 31 July 2026 | All deductors | ₹200/day |
| TDS Return Q2 (26Q) | TDS on non-salary payments | 31 October 2026 | All deductors | ₹200/day |
| TDS Return Q3 (26Q) | TDS on non-salary payments Oct-Dec | 31 January 2027 | All deductors | ₹200/day |
| TDS Return Q4 (26Q) | TDS on non-salary payments Jan-Mar | 31 May 2027 | All deductors | ₹200/day |
| ITR Filing | Income Tax Return for companies | 31 October 2026 | All companies | ₹5,000 + interest |
| Tax Audit Report (3CD) | Form 3CA/3CB + 3CD | 30 September 2026 | Companies with turnover >₹1 Cr | ₹1.5 lakh or 0.5% of turnover |
Official Portals for Verification
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