India Compliance Guide
Filing requirements, deadlines, and fees for India business entities.
Filing Obligations
Annual Return (Form MGT-7 / MGT-7A)
AnnualIndian companies must file an annual return with the Registrar of Companies after each AGM. The return includes details of the management, shareholders, share transfers, and general meetings held during the year.
Within 60 days of the AGM (AGM must be held within 6 months of FYE, i.e., by 30 September for 31 March FYE). Filing deadline: approximately 29 November.
₹200–₹600 depending on share capital
₹100 per day of delay (no maximum cap). Directors also personally liable for the same amount.
Online via the MCA V3 portal
Financial Statements (Form AOC-4)
AnnualCompanies must file their audited financial statements (balance sheet, profit and loss account, and notes) with the ROC within 30 days of the AGM.
Within 30 days of the AGM. For March FYE: effectively by 30 October.
₹200–₹600 depending on share capital
₹100 per day of delay (no maximum cap). Directors personally liable.
Online via the MCA V3 portal
Corporate Income Tax Return (ITR-6)
AnnualIndian domestic companies pay corporate tax at 22% (plus surcharge and cess, effective rate ~25.17%) under the new tax regime (Section 115BAA). The old regime rate is 30% (effective ~34.94%). New manufacturing companies incorporated after October 2019 may opt for 15% (effective ~17.16%).
31 October following the assessment year (for companies requiring audit — effectively all companies). Extended to 30 November if transfer pricing applies.
No filing fee
₹5,000 per month of delay under Section 234F (maximum ₹5,000 if filed before 31 December; ₹10,000 after). Interest under sections 234A/B/C on unpaid tax.
Electronic filing via the Income Tax e-Filing portal
GST Returns (GSTR-1, GSTR-3B)
Monthly or QuarterlyIndia's Goods and Services Tax (GST) has rates of 5%, 12%, 18%, and 28%. Registration is mandatory for businesses with aggregate turnover exceeding ₹20 lakh (₹10 lakh for special category states).
GSTR-3B: 20th of the following month (monthly); GSTR-1: 11th of the following month (monthly) or 13th of the month following the quarter
No filing fee
₹50 per day of delay (₹20 per day for nil returns). Maximum ₹5,000 per return. Interest at 18% per annum on unpaid GST.
Online via the GST portal
Annual LLP Return (Form 11 and Form 8)
AnnualLLPs must file Form 11 (annual return) and Form 8 (statement of accounts and solvency) with the ROC annually.
Form 11: within 60 days of FYE (by 30 May for March FYE). Form 8 (Statement of Account): within 30 days of 6 months from FYE (by 30 October for March FYE).
₹50–₹200
₹100 per day of delay.
Online via the MCA portal
Key Dates
Frequently Asked Questions
What is India's corporate tax rate?
Under the new regime (Section 115BAA), the effective rate is approximately 25.17% (22% + 10% surcharge + 4% cess). New manufacturing companies can opt for 15% (effective ~17.16%). The old regime rate is 30% (effective ~34.94% for companies with income over ₹10 crore).
What are India's MCA filing requirements?
Every Indian company must file annual financial statements (Form AOC-4) within 30 days of the AGM, and an annual return (Form MGT-7) within 60 days of the AGM, with the Registrar of Companies via the MCA portal. Penalties accrue at ₹100/day with no cap.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.