Does the 2020 compliance calendar still set the due dates?
No. The annual compliance calendar published for 2020 is closed. Extensions given that year because of COVID-19 do not move a form that falls due in a later year.
Is the 2020 calendar still open?
That calendar listed Ministry of Corporate Affairs forms and, for a listed company, securities-law filings, with a few due dates pushed into May 2020. Those pushed dates were for the filings then outstanding. They are not a standing rule.
A company uses the dates on the private-company annual page. The hub for the year’s work is Stay compliant.
Which company dates apply now?
For a financial year ending 31 March, a private company uses this order.
- The annual general meeting is held within six months of the year end, so by 30 September. The first meeting can fall within nine months.
- AOC-4 is filed within 30 days of that meeting.
- MGT-7 is filed within 60 days. A small company files MGT-7A.
- DPT-3, where it applies, is due by 30 June.
- MSME-1 is due on 30 April and 31 October only when amounts owed to micro or small suppliers have been outstanding for more than 45 days.
- DIR-3 KYC Web is filed by 30 June of every third consecutive financial year. The yearly 30 September filing is the rule that amendment replaced.
The full set, including the shorter board calendar of a small company, is on the private-company page. A separate note covers event-based forms.
Which LLP dates apply now?
An LLP files Form 11 by 30 May and Form 8 by 30 October. It does not hold an annual general meeting and it does not file MGT-7. The detail is on the LLP annual page and in the LLP compliance guide.
Which tax dates apply now?
GST return dates are on the GST returns page. A company’s income-tax return follows the due date for its case, including a later date when a tax audit applies. Those dates are not the May 2020 relaxations.
Frequently asked questions
Four questions cover the COVID extensions, DIR-3 KYC, a nil year, and where the current dates sit.
Do the COVID-19 extensions from 2020 still apply?
No. Those extensions were for filings that fell due in that period. A return due in a later year uses the date in the Act or the notification for that year.
Is 30 April the DIR-3 KYC date?
No. From 31 March 2026 the intimation is Form DIR-3 KYC Web, by 30 June of every third consecutive financial year. The yearly 30 September date belonged to the rule that amendment replaced.
Does a private company skip the annual return in a nil year?
No. AOC-4 and MGT-7, or MGT-7A for a small company, are filed whether or not the company had sales.
Where is the current list?
Company dates are on the private-company annual page. LLP dates are on the LLP annual page. GST dates are on the GST returns page.
Sources
Standing dates are in the Companies Act and the LLP Act. The 2020 COVID circulars applied to that year.