Quick Answer
Indian startups must meet monthly, quarterly, and annual compliance obligations across GST, MCA, TDS, IP, and data protection law. Missing deadlines triggers late fees, MCA notices, and director disqualification. This calendar consolidates every key legal deadline for Indian startups structured so your team can use it as a live compliance tracker.
Missed deadlines are expensive. Late fees compound daily, MCA notices consume founder time, and director disqualification can freeze company operations entirely. Yet most Indian startups manage compliance reactively responding to penalties rather than preventing them.
This startup compliance calendar for India consolidates every key legal deadline your startup needs to track in 2026: monthly GST and payroll filings, quarterly TDS returns, annual ROC filings, IP renewals, and the incoming Digital Personal Data Protection (DPDP) Act deadlines. Every section is structured for direct use as a reference tracker not a conceptual overview.
Bookmark this page. Share it with your ops and finance teams. Use it before each deadline, not after.
Monthly Compliance Obligations for Indian Startups
Monthly filings are where most startups accumulate their first penalties. GSTR-1 and GSTR-3B are non-negotiable for GST-registered entities. TDS, PF, and ESI remittances must be tracked separately but with equal discipline.
Compliance | Due Date | Applicability | Penalty for Non-Compliance |
GSTR-1 (outward supplies) | 11th of following month | GST-registered startups with turnover above ₹1.5 Cr; quarterly option below ₹1.5 Cr | ₹50/day (₹20/day for nil returns); max ₹10,000 |
GSTR-3B (summary return + payment) | 20th of following month | All GST-registered startups | 18% interest on unpaid tax + ₹50/day late fee |
TDS payment | 7th of following month | Startups making TDS-deductible payments | 1.5% per month interest from deduction date |
PF remittance | 15th of following month | Startups with 20+ employees registered under EPF | Damages from 5%–25% of arrears depending on delay period |
ESI remittance | 15th of following month | Startups with 10+ employees (wages up to ₹21,000/month) | 12% per annum interest + prosecution in default cases |
Note: For startups on the QRMP scheme, GSTR-1 is due quarterly (by the 13th of month following the quarter). GSTR-3B payment obligations remain monthly through the IFF and fixed-sum method.
Quarterly Compliance Obligations for Indian Startups
Quarterly compliance spans direct tax, TDS returns, and GST reconciliation. Startups that fund advance tax proactively avoid interest charges that compound across the financial year.
Compliance | Due Date | Applicability | Notes |
TDS Return Form 24Q / 26Q | Q1: 31 July; Q2: 31 Oct; Q3: 31 Jan; Q4: 31 May | All startups deducting TDS on salary, payments to vendors, etc. | Late filing fee of ₹200/day under Section 234E |
Advance Tax Installment 1 | 15 June | Startups with estimated tax liability above ₹10,000 | 15% of estimated annual tax due |
Advance Tax Installment 2 | 15 September | Same as above | 45% of estimated annual tax due (cumulative) |
Advance Tax Installment 3 | 15 December | Same as above | 75% of estimated annual tax due (cumulative) |
Advance Tax Installment 4 | 15 March | Same as above | 100% of estimated annual tax due |
Board Meeting | Within 120 days of previous meeting | All private limited companies under the Companies Act, 2013 | Minimum 4 board meetings per financial year required |
GST Reconciliation (GSTR-2B vs. books) | Ongoing; reconcile before GSTR-3B filing each quarter | All GST-registered startups | Prevents ITC mismatches and consequential demands |
Note: Startups registered as OPCs (One Person Companies) must hold at least one board meeting in each half of the calendar year, with a minimum gap of 90 days between meetings.
Annual Compliance: ROC and MCA Filings for Indian Startups
Annual ROC and MCA filings carry the heaviest penalties for delay. Director disqualification under Section 164(2) of the Companies Act, 2013 is triggered by three consecutive years of non-filing a risk no startup can afford.
Form / Obligation | Description | Due Date | Penalty |
MGT-7 / MGT-7A | Annual Return (MGT-7 for private limited; MGT-7A for OPCs and small companies) | Within 60 days of AGM | ₹100/day of default; no cap |
AOC-4 | Filing of Financial Statements with MCA | Within 30 days of AGM | ₹100/day of default; no cap |
DIR-3 KYC | Annual KYC for every director holding a DIN | 30 September each year | DIN deactivated if missed; reactivation fee of ₹5,000 |
AGM (Annual General Meeting) | Annual shareholder meeting | Within 6 months of FY end: by 30 September for April–March FY | Fine up to ₹1,00,000 + ₹5,000/day continuing default |
Statutory Audit | Audit of financial statements by a Chartered Accountant | Before AGM; typically completed by July–August | Required for AOC-4 filing; no audit = no valid filing |
ITR-6 | Income Tax Return for companies | 31 October (if audit required) | Interest under Sections 234A, 234B, 234C + penalty up to ₹10,000 |
Key notes:
- OPCs are exempt from AGM requirements. OPC annual return is filed in MGT-7A.
- Private limited companies must hold their AGM within 6 months of the financial year end for the April–March FY, the hard deadline is 30 September.
- MGT-7 and AOC-4 due dates flow from the AGM date, so delay in the AGM cascades into delayed ROC filings.
For a step-by-step annual compliance walkthrough, refer to our Startup Annual Compliance Guide.
One-Time and Event-Based Compliance for Indian Startups
Startups regularly trigger event-based filings through fundraising, leadership changes, and structural decisions. These are not annual; they are due within a fixed window of the triggering event.
Event | Applicable Form(s) | Filing Deadline | Notes |
Share allotment (including equity fundraise) | PAS-3 | Within 30 days of allotment | Required after each funding round; non-filing triggers ₹1,000/day penalty |
Director appointment | DIR-12 | Within 30 days of appointment | Consent in DIR-2 must be obtained before filing |
Director resignation | DIR-11 + DIR-12 | Within 30 days of resignation | DIR-11 filed by resigning director; DIR-12 filed by company |
Change of registered office | INC-22 | Within 30 days of change | Board resolution required; address update across GST and other registrations follows |
Foreign investment receipt (FDI) | FC-GPR | Within 30 days of share allotment to foreign investor | Filed with RBI via FIRMS portal; non-compliance attracts FEMA penalties |
Increase in authorised capital | SH-7 + MGT-14 | Within 30 days of special/ordinary resolution | MGT-14 required for resolutions passed at general meeting |
FC-GPR is one of the most commonly missed filings in early-stage startups receiving foreign seed investment. The 30-day window from date of allotment is strict Altacit Global recommends tracking this as a board-level action item immediately following any foreign investment close. For a full breakdown of FEMA compliance and foreign investment procedures, see our FDI and Foreign Investment Guide.
IP Compliance Calendar for Indian Startups
Intellectual property rights lapse silently. Unlike MCA penalties, there are no automated reminders from the IP Office. Build these into your compliance tracker proactively. Build these into your compliance tracker proactively. For a complete IP strategy framework, see our IP Due Diligence Guide.
IP Right | Obligation | Deadline | Consequence of Non-Compliance |
Trademark | Renewal | Every 10 years from registration date | Mark enters “removed” status; third parties can apply for identical marks |
Patent | Annual Annuity Payment | Due annually from the end of the 2nd year of filing | Patent lapses; can be restored within 18 months with surcharge |
Patent | Request for Examination (RFE) | Within 48 months of filing date | Patent application deemed withdrawn if RFE not filed |
Copyright | Registration update (assignment, license) | Within 60 days of execution of agreement | Unregistered assignments may face enforceability challenges |
Note: Patent annuity fees scale with each year. Early-stage startups should model annuity costs across the full patent lifecycle before deciding to pursue multiple jurisdictions.
DPDP Act Compliance Deadlines for Startups in India
The Digital Personal Data Protection Act, 2023 introduces a phased compliance timeline. Startups that collect, process, or store personal data of Indian residents must plan ahead: the full enforcement window opens in 2027.
Milestone | Deadline | Action Required |
DPDP Rules notified and in force | November 2025 | Review current data collection practices; appoint a Data Protection Officer if required; update privacy notices and consent mechanisms |
Consent Managers framework operational | November 2026 | Integrate with Consent Manager infrastructure if your startup relies on third-party consent flows; review data principal rights workflows |
Full DPDP Act enforcement | May 2027 | Complete compliance across all obligations: Data Fiduciary registration (if significant), breach notification procedures, cross-border transfer contracts, and grievance redressal mechanisms |
Key actions startups should complete before November 2025:
- Conduct a personal data audit across your product, CRM, HR systems, and marketing tools.
- Update your privacy policy to reflect DPDP Act requirements (purpose limitation, data minimisation, consent withdrawal).
- Identify whether your startup qualifies as a “Significant Data Fiduciary” this triggers additional obligations including DPIA and audits.
For a full DPDP Act compliance guide, refer to our DPDP compliance resource.
Put This Calendar to Work: With Support From Altacit Global
Tracking these deadlines manually is manageable in year one. By year two when your startup has completed fundraising rounds, hired employees, registered IP, and started handling foreign investment the compliance surface expands significantly.
Altacit Global provides compliance management support for startups across Bangalore, Hyderabad, and Chennai. Our team handles ROC filings, IP renewals and annuity payments, DPDP Act readiness, and event-based MCA filings so your founders and ops teams can focus on building the business, not chasing deadlines.
For startup compliance India support, reach us at info@altacit.com.
Frequently Asked Questions: Startup Compliance India
Q1: What is the penalty for missing the MGT-7 annual return filing?
The penalty for late filing of MGT-7 is ₹100 per day of default, with no upper cap. A company that misses the 60-day post-AGM deadline by 90 days will pay ₹9,000 in additional filing fees. Directors of companies that fail to file annual returns for three consecutive financial years face disqualification under Section 164(2) of the Companies Act, 2013.
Q2: Can an Indian startup avoid a statutory audit?
No. Every company incorporated under the Companies Act, 2013 including private limited startups: must have its financial statements audited by a Chartered Accountant. The audit is a prerequisite for filing AOC-4 with the MCA. There is no turnover or age threshold exemption for companies. LLPs below ₹40 lakh turnover or ₹25 lakh contribution are exempt from audit under the LLP Act, but private limited companies are not.
Q3: What is the DIR-3 KYC deadline and what happens if a director misses it?
DIR-3 KYC must be filed by 30 September each financial year for every individual holding an active Director Identification Number (DIN). Missing this deadline results in the DIN being marked as “Deactivated” by the MCA. The director cannot be associated with any company activity until the DIN is reactivated which requires filing DIR-3 KYC with a late fee of ₹5,000.
Q4: Are DPIIT-recognised startups exempt from all compliance obligations?
No. DPIIT recognition under the Startup India programme provides specific benefits including a three-year income tax exemption under Section 80-IAC (subject to IMB approval), ESOP tax deferral, and simplified winding-up. It does not exempt a startup from ROC filings, GST compliance, TDS obligations, payroll compliance, or statutory audit requirements. Startup compliance India obligations under the Companies Act, 2013 apply regardless of DPIIT recognition status.
