Born in India

1. Jul282026

   Statutory registers, from day one

   Ongoing

   From Tuesday 28 July 2026

   Kept at the registered office from incorporation and updated as things happen: the registers of members (Form MGT-1), of directors and key managerial personnel, of charges (Form CHG-7), of significant beneficial owners (Form BEN-3), of contracts in which directors are interested (Form MBP-4) and of loans, guarantees, security and investments (Form MBP-2). Registers are kept, not filed.

   Sections 88(1), 170(1), 85, 90, 189 and 186(9), Companies Act, 2013, and the rules under them

2. Aug272026

   First Board meeting

   By Thursday 27 August 2026

   Within 30 days of incorporation. At the first Board meeting they attend, directors disclose their interests in other companies and firms in Form MBP-1. After that, the Board meets at least four times a year, with no more than 120 days between two meetings. A small company (broadly, a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore), a dormant company or a private company recognised as a start-up may instead meet once in each half of the calendar year, at least 90 days apart.

   Sections 173(1), 173(5) and 184(1), Companies Act, 2013; Rule 9(1), Companies (Meetings of Board and its Powers) Rules, 2014

3. Aug272026

   First auditor appointed by the Board

   By Thursday 27 August 2026

   Within 30 days of incorporation. If the Board does not appoint one, the members do so at an extraordinary general meeting within 90 days. The first auditor holds office until the conclusion of the first annual general meeting (AGM). The rules do not expressly require Form ADT-1 for a first auditor, but the form as revised from 14 July 2025 covers this appointment and Form AOC-4 later asks for its reference, so filing it is the prudent course.

   Section 139(6), Companies Act, 2013; Form ADT-1, Companies (Audit and Auditors) Rules, 2014, as amended by G.S.R. 359(E), 30 May 2025

4. Oct312026

   MSME Form I, for late payments to small suppliers

   Where applicable

   By Saturday 31 October 2026

   Only where the company's payments to micro or small enterprise suppliers are outstanding more than 45 days after it accepted their goods or services. The return is half-yearly: by 31 October for April to September and by 30 April for October to March. No return is needed for a half-year with no such dues.

   Section 405, Companies Act, 2013; Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019

5. Jan242027

   Declaration of commencement of business (Form INC-20A)

   By Sunday 24 January 2027

   Within 180 days of incorporation, for a company with a share capital. A director declares that every subscriber to the memorandum has paid for the shares they agreed to take, and a company secretary, chartered accountant or cost accountant in practice verifies the form. Until it is filed, the company may not start business or borrow. A default costs the company ₹50,000 and each officer in default ₹1,000 a day, up to ₹1 lakh, and the Registrar may move to strike off a company that appears not to be carrying on business.

   Section 10A, Companies Act, 2013; Rule 23A, Companies (Incorporation) Rules, 2014

6. Mar312027

   First financial year ends

   On Wednesday 31 March 2027

   Your first financial statements cover 28 July 2026 to 31 March 2027.

   Section 2(41), Companies Act, 2013

7. Jun302027

   Return of deposits (Form DPT-3)

   Where applicable

   By Wednesday 30 June 2027

   Due by 30 June each year, with the position as on 31 March, where the company has accepted deposits or received money that the rules do not treat as a deposit, such as a loan from a director.

   Rule 16, Companies (Acceptance of Deposits) Rules, 2014

8. Sep302027

   Tax audit report

   Where applicable

   By Thursday 30 September 2027

   Required if turnover in the tax year exceeds ₹1 crore, or ₹10 crore where cash receipts and cash payments are each no more than 5% of the total. The report in Form 26 is due one month before the return: 30 September, or 31 October for a company that must file a transfer pricing report.

   Section 63, Income-tax Act, 2025; Rule 47 and Form 26, Income-tax Rules, 2026

9. Oct312027

   First income tax return

   By Sunday 31 October 2027

   Every company files a return, even with no income or a loss. The first tax year runs from the date the business is set up, or its first income arises, to 31 March 2027. The due date is 31 October, or 30 November for a company that must file a transfer pricing report under section 172.

   Section 263, Income-tax Act, 2025

10. Dec312027

    First annual general meeting

    By Friday 31 December 2027

    Within nine months of the end of the first financial year; the Registrar cannot extend the first AGM. The members adopt the first financial statements and appoint an auditor to hold office until the conclusion of the sixth AGM, and the company files Form ADT-1 within 15 days of the meeting.

    Sections 96(1) and 139(1), Companies Act, 2013; Rule 4(2), Companies (Audit and Auditors) Rules, 2014

11. Jan302028

    Financial statements filed (Form AOC-4)

    By Sunday 30 January 2028

    Within 30 days of the AGM. The date shown assumes the AGM is held on the last permitted day, 31 December 2027.

    Section 137(1), Companies Act, 2013

12. Feb292028

    Annual return filed (Form MGT-7 or MGT-7A)

    By Tuesday 29 February 2028

    Within 60 days of the AGM, again assuming an AGM on 31 December 2027. A small company files the shorter Form MGT-7A; other companies file Form MGT-7.

    Section 92(4), Companies Act, 2013; Rule 11, Companies (Management and Administration) Rules, 2014

13. Every3years

    Director KYC (Form DIR-3 KYC Web)

    Every three years

    Every director holding a Director Identification Number (DIN) files a KYC once every three financial years, by 30 June, and within 30 days of any change in their mobile number, email address or residential address. The three-year cycle applies from 31 March 2026; a BizExpress expert can tell you when your first one falls due.

    Rule 12A, Companies (Appointment and Qualification of Directors) Rules, 2014, as amended by G.S.R. 943(E), 31 December 2025

From year two, the AGM is due within six months of each financial year end, by 30 September, and within 15 months of the previous AGM, followed by the same filings.