Company Law for Startups (Part 10): Compliance Calendar, Health Check and Due Diligence Checklist
Monthly, quarterly and annual compliance calendar for private companies and LLPs, a 10-point health check and a due diligence readiness checklist.
Most startup penalties are not caused by complex law. They come from a missed date, a forgotten form or a record nobody owns. This final part gives you a calendar, a health check and a diligence checklist you can use immediately.
- Part 1: Incorporation
- Part 2: ROC annual filings
- Part 3: Director duties
- Part 4: Share capital and ESOPs
- Part 5: Strike-off and closure
- Part 6: Penalties and defaults
- Part 7: Board meetings, AGM and minutes
- Part 8: Related party dealings, loans and deposits
- Part 9: Fundraising, term sheet and shareholders agreement
- Part 10: Compliance calendar and health check (you are here)
1. Monthly and quarterly compliances
| When | Compliance | Law |
|---|---|---|
| 7th of every month | TDS and TCS deposit for the previous month (March TDS by 30 April) | Income tax |
| 11th and 20th of every month | GSTR-1 and GSTR-3B for regular monthly filers (QRMP options differ) | GST |
| 15th of every month | PF and ESIC contribution deposit (confirm applicability) | Labour laws |
| Monthly or half-yearly | Telangana professional tax (confirm frequency and due date) | State law |
| Quarterly: 31 July, 31 October, 31 January, 31 May | TDS returns for the quarter (24Q, 26Q, 27Q; form numbers may change under the Income-tax Rules, 2026, confirm) | Income tax |
| 15 June, 15 September, 15 December, 15 March | Advance tax instalments (15%, 45%, 75%, 100%) | Income tax |
2. Annual compliances for a private company
| Timeline | Compliance |
|---|---|
| By 30 April and 31 October | MSME-1 half-yearly return where payments to micro or small suppliers are outstanding beyond 45 days (confirm) |
| By 30 June | DPT-3 return of deposits and exempt receipts |
| By 30 September | AGM; DIR-3 KYC for each director; tax audit report where applicable |
| Within 15 days of AGM | ADT-1 auditor appointment |
| Within 30 days of AGM | AOC-4 financial statements |
| Within 60 days of AGM | MGT-7 or MGT-7A annual return |
| By 31 October | Income tax return of a company, with 30 November where transfer pricing applies (confirm) |
| Each year | Board meetings, MBP-1 and DIR-8, register updates, minutes (Part 7) |
ComplianceKart sets up a calendar for your company, sends reminders, files on time and reviews records every quarter. See our compliance retainer.
3. LLP quick calendar
| Date | Form |
|---|---|
| 30 May | Form 11 annual return |
| 30 October | Form 8 statement of account and solvency |
| 31 July / 31 October | Income tax return (31 October if audit applies; confirm) |
| Within 30 days of change | Form 3 or Form 4 for agreement or partner changes |
4. Health check: score your company
Give one point for each item that is fully in place. A score under 12 means a cleanup before funding or audit.
| Area | Check |
|---|---|
| Registrations | Certificate of incorporation, PAN, TAN, GST, Shops and Establishment, professional tax (confirm), MSME registration where useful |
| Records | Minute books, registers and share certificates up to date (Part 7) |
| Filings | AOC-4 and MGT-7 filed for every year since incorporation (Part 2) |
| Directors | DINs active, DIR-3 KYC done, disclosures MBP-1 and DIR-8 on file (Part 3) |
| Capital | Cap table agrees with registers and MCA records (Part 4) |
| Related parties | Loans and contracts documented and approved (Part 8) |
| Tax | TDS, advance tax and GST reconciled with books and portals |
| Labour | PF, ESIC, gratuity and POSH committee where applicable (confirm) |
| Contracts | Founder, employee, vendor and customer contracts signed and stamped |
| IP and data | IP assigned to the company; privacy policy and data protection steps in place |
5. Due diligence readiness checklist
- Constitutional documents: MoA, AoA, all amendments and filings.
- Statutory records: registers, minutes of the last three years, resolutions with MGT-14 proof.
- Cap table with allotment forms, payment proof and valuation reports.
- Financial statements, tax returns, GST returns and notices.
- Material contracts and related party agreements.
- Employees: appointment letters, ESOP documents and statutory registrations.
- Litigation, notices and defaults, with status of each.
6. The cost of drifting
| Default | Typical exposure (confirm for facts) |
|---|---|
| Late AOC-4 or MGT-7 | Additional fee of Rs 100 per day per form |
| No AGM or board meeting | Penalty per Part 7 plus risk of director disqualification |
| Director KYC missed | DIN deactivation and late fee |
| Missed TDS or GST | Interest, late fee and penalty, plus disallowance in some cases |
| Years of non-filing | Registrar action, disqualification under Section 164(2) and strike-off risk (Part 5) |
Why work with ComplianceKart
ComplianceKart is a boutique practice bringing Chartered Accountants, Company Secretaries and advocates under one roof. Think of a multi-speciality hospital: the physician, the radiologist and the pharmacist read from one patient file, so you never carry reports between buildings. Compliance spans company law, tax, labour and contracts. A boutique practice bringing Chartered Accountants, Company Secretaries and advocates under one roof can run the whole calendar for you.
Frequently Asked Questions
Who owns compliance in a startup?
One named person, usually the finance or operations head, supported by a professional adviser.
How often should we do a health check?
At least once a year, and before every funding round or audit.
Can we cure missed filings?
Usually yes, with additional fees. Delay raises cost and risk, so act early.
Is a calendar enough?
A calendar helps, but each task also needs a reviewer and proof of filing.
Do dates change?
Yes. Government extends or revises due dates by circulars, so check the portal each time.
Sources
- Companies Act, 2013 and rules for AOC-4, MGT-7, ADT-1, DPT-3, MSME-1 and DIR-3 KYC (confirm current due dates)
- Income-tax Act and Rules for TDS, advance tax and return dates (confirm under the 2025 Act and Rules, 2026)
- CGST Rules, 2017 for return due dates; LLP Act, 2008 and LLP Rules for Form 8 and Form 11
Ready to act? Start with our compliance retainer, check pricing, or contact us.
WhatsApp usEmail team@compliancekart.comCall 9959536391
Educational article, last updated 11 November 2026. General information, not advice on a specific case. Laws and due dates change; confirm on the date you act. Items marked (confirm) came from secondary sources and need checking against the official text.
Need this done for your business?
Send us one message. A CA, CS or Advocate replies within a working day — no forms, no obligation.