In the dynamic regulatory environment of India, adherence to statutory compliance is critical for all businesses, irrespective of their size or industry. The financial year 2025–26 brings with it a series of mandatory filings and declarations that companies, limited liability partnerships (LLPs), and other entities must fulfill to remain in good legal standing.
To aid directors, compliance officers, and business owners in navigating this complex landscape, we have compiled a detailed compliance calendar. This calendar outlines essential statutory obligations, filing deadlines, and the governing legal provisions applicable across corporate governance, foreign exchange management, trade regulations, and environmental compliance.
Understanding and meeting these deadlines is crucial to avoid penalties, ensure operational continuity, and uphold corporate governance standards. We recommend that businesses regularly review this calendar in conjunction with their internal compliance teams or legal advisors to maintain accuracy and timeliness in their filings.
| S. No. | Compliance | Description | Due Date | Legal Reference |
|---|---|---|---|---|
| 1 | Form MBP-1 | Disclosure of interest by directors in other entities. To be submitted at the first Board meeting in capacity of a director, annually, and on changes. | Varies as per events | Section 184(1), Companies Act, 2013 & Rule 9(1), Companies (Meetings of Board and its Powers) Rules, 2014 |
| 2 | Form DIR-8 | Intimation by director regarding disqualification; filed at appointment/reappointment and annually at first Board meeting. | Annually / Appointment | Section 164(2), Companies Act, 2013 & Rule 14, Companies (Appointment and Qualification of Directors) Rules, 2014 |
| 3 | Form 11 | LLP Annual Return | 30 May 2025 | Section 35, LLP Act, 2008 & Rule 25(1), LLP Rules, 2009 |
| 4 | Form PAS-6 | Reconciliation of Share Capital Audit Report (Half-Yearly) by unlisted public companies | 30 June 2025 & 29 Nov 2025 | Rule 9A(8), Companies (Prospectus and Allotment of Securities) Rules, 2014 |
| 5 | Form DPT-3 | Return of deposits and outstanding loans | 30 June 2025 | Rule 16, Companies (Acceptance of Deposits) Rules, 2014 |
| 6 | Dematerialization of Shares | Mandatory for private companies with capital or turnover thresholds as per MCA notification | 30 June 2025 (Extended) | Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2023 |
| 7 | Form DIR-3 KYC | Director KYC filing for DIN holders as of 31 March 2025 | 30 September 2025 | Rule 12A, Companies (Appointment and Qualification of Directors) Rules, 2014 |
| 8 | Form ADT-1 | Auditor appointment/reappointment filing within 15 days of AGM | Within 15 days of AGM | Section 139, Companies Act, 2013 & Rule 4, Companies (Audit and Auditors) Rules, 2014 |
| 9 | Form 8 | LLP Financial Statement (Statement of Account and Solvency) | 30 October 2025 | Section 34(2), LLP Act, 2008 & Rule 24, LLP Rules, 2009 |
| 10 | Form AOC-4 | Filing of Financial Statements | Within 30 days of AGM | Section 137, Companies Act, 2013 |
| 11 | Form MGT-7 / 7A | Filing of Annual Return | Within 60 days of AGM | Section 92, Companies Act, 2013 |
| 12 | Form MGT-14 | Filing of Resolutions passed in Board Meetings | 30 October 2025 | Section 117, Companies Act, 2013 |
| 13 | MSME Form I | Half-yearly reporting of outstanding payments to MSME suppliers beyond 45 days | 30 April & 31 October 2025 | Section 9, MSMED Act, 2006 & MCA Notification (22 Jan 2019) |
| 14 | IEC Updation | Mandatory IEC code updation to keep it active | 30 June 2025 | DGFT Notification No. 58/2015-2020 (12 Feb 2021) |
| 15 | FLA Return (FEMA) | Annual Foreign Liabilities and Assets Return for companies with FDI or ODI | 15 July 2025 | RBI Master Direction No. 18/2015-16 under FEMA, 1999 |
| 16 | EPR Annual Return | Filing of Extended Producer Responsibility Annual Return for Plastic, E-waste, Battery, Tyre, Used Oil entities | 30 June 2025 (Extended) | As per respective EPR rules |
| 17 | EPR E-Waste Quarterly Return | Filing of quarterly E-waste returns with CPCB | Within 30 days from each quarter end | Rule 5(3), 6(4), 7(4) of E-Waste Management Rules, 2022 |
Important Notes:
This compliance calendar consolidates critical deadlines across corporate governance, LLP filings, FEMA, DGFT, and environmental regulations for FY 2025–26. Since individual company requirements and sector-specific laws may vary, always consult a qualified compliance professional or legal advisor to ensure accuracy and timely submissions aligned with your organization’s Annual General Meeting (AGM) and operational calendar.
Need Assistance with Compliance Filings?
Navigating the complex web of regulatory requirements can be challenging. CertificationsBay offers expert guidance and end-to-end support for all your compliance needs—from statutory filings to regulatory approvals.
Contact us today to ensure your business stays compliant, avoiding penalties and operational disruptions.
