Introduction
A Private Limited Company in India is subject to continuous compliance obligations under the Companies Act, 2013, the GST framework, the Income Tax Act, 1961, and labour laws. In 2026, there is an additional time-sensitive opportunity: the Companies Compliance Facilitation Scheme 2026 (CCFS-2026), introduced by the MCA vide General Circular No. 01/2026 dated 24 February 2026, is active from 15 April 2026 to 15 July 2026. Companies with overdue ROC filings can clear them by paying only 10% of the normal additional late fees. This is a critical window that all defaulting Pvt Ltd companies must act on before 15 July 2026. The MCA has confirmed that after the scheme closes, Registrars of Companies will take strict enforcement action against remaining defaulters.
CCFS-2026: What can be filed under the scheme?
- Annual Return (MGT-7 / MGT-7A) and Financial Statements (AOC-4) — the most commonly overdue forms.
- Other event-based filings notified by MCA.
- Companies can also opt for dormancy (paying 50% of normal fee) or voluntary strike-off via STK-2 (paying 25% of normal fee) under this scheme.
- Companies that have already received a final strike-off notice (Form STK-7) are not eligible.
Note: CCFS-2026 does not apply to LLPs.
Monthly compliance — 2026
- GSTR-3B — monthly GST return. Due by the 20th of the following month for taxpayers with AATO above Rs. 5 crore.
- GSTR-1 — outward supply details. Due by the 11th of the following month for monthly filers.
- TDS / TCS payment — tax deducted at source to be deposited by the 7th of the following month.
- PF contribution — due by the 15th of each month.
- ESIC contribution — due by the 15th of each month.
Quarterly compliance — 2026
- GSTR-1 (quarterly under QRMP scheme) — for taxpayers with AATO up to Rs. 5 crore who have opted for quarterly filing.
- TDS returns — Form 24Q (salary) and Form 26Q (non-salary) due within 31 days of the end of each quarter.
- Board meeting — minimum 4 board meetings per year; not more than 120 days between consecutive meetings (Companies Act, 2013).
Annual MCA filings — FY 2025-26
- AGM : Must be held by 30 September 2026 for companies with 31 March year-end.
- AOC-4 : Filing of audited financial statements, due within 30 days of the AGM (i.e., by 29 October 2026 for most companies).
- MGT-7 / MGT-7A : Annual Return, due within 60 days of the AGM (i.e., by 29 November 2026 for most companies).
- DIR-3 KYC : all directors with a DIN must complete annual KYC by 30 September 2026.
- Statutory Audit : mandatory for all Pvt Ltd companies; audited financials form the basis for AOC-4.
Annual income tax filings : FY 2025-26
- Income Tax Return (ITR-6) : due by 31 October 2026 for companies subject to audit.
- Tax Audit Report (Form 3CA/3CD) : due by 30 September 2026.
- Advance Tax : 4 instalments: 15% by 15 June 2026, 45% by 15 September 2026, 75% by 15 December 2026, 100% by 15 March 2027.
Annual GST filings : FY 2025-26
- GSTR-9 (Annual GST Return for FY 2025-26) — due by 31 December 2026. Note: the GSTR-9 for FY 2024-25 was due by 31 December 2025.
- GSTR-9C (Reconciliation Statement) — due alongside GSTR-9.
How Targolegal can help
Targo Secretary and Targo 360 manage all ROC, GST, income tax, and labour law compliance for Pvt Ltd companies across India. If your company has missed filings, act now — the CCFS-2026 window closes 15 July 2026.
