Nidhi Company Annual Filing and other Compliances
Nidhi Company Annual Filing refers to Annual Return as per the provisions of Companies Act 2013. Nidhi Company Other Compliance refer to TDS, GST, Income Tax and other Statutory filing as applicable based upon the nature of business.
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Nidhi Company Annual Filing Compliance | |||
Form – AOC-4 | Annual Return of Nidhi Company | It cover Consolidated Financial Statement comprises of Profit & Loss and Balance Sheet | Within 30 days of Annual General Meeting |
Form – MGT-7 | Annual Return of Nidhi Company | It cover annual return with details of Board Meetings held by Nidhi Companies | Within 60 days of Annual General Meeting |
Form NDH-1 | Return of Statutory Compliance | Every Nidhi file a return of statutory compliances in Form NDH-1 within 90 days from close of First Financial Year | Within 90 days from close of First F/Y |
Form NDH-2 | Application for extension of time | Every Nidhi Company who fail to fulfil statutory compliance shall file application of extension of time before Regional Director of MCA | As per requirement |
Form NDH-3 | Half-yearly return of Nidhi Company | Every Nidhi company shall file half yearly return in Form NDH-3 within 30 days from close of each half year | Within 30 days from close of each half year |
Form NDH-4 | Application for declaration as Nidhi Company | This NDH-4 is application for declaration as Nidhi Company or updation of status by Nidhis. | As per requirement |
Income Tax Compliance | |||
ITR-5 | Income Tax Return | Income Tax return also comply with Tax Audit Report and annexure | 30th September |
GST Compliance (if Nidhi also has valid GST number) | |||
GSTR-9 | GST Annual Return | Annual Return need not to be certified and audited by Chartered Accountant | Refer GST section |
GSTR-9C | GST Annual Reconciliation statement | GST Annual Reconciliation Statement need to be audited and certified by a Chartered Accountant | Refer GST section |
GST Compliance (if Nidhi Company has valid GST number) | |||
GSTR-3B | GST monthly summary | It comprises of monthly summary of GST on sales and purchases | 20th of every next month |
GSTR-1 | GST monthly | It comprises of monthly invoice wise details of sales along with debit and credit note | 10th of every next month |
GSTR-1 | GST quarterly return | If entity adopt for filing quarterly statement, it comprises of quarterly invoice wise sales along with debit and credit note | Before 30 days from the end of quarter |
TDS Compliance (if Nidhi Company has valid TIN and entitle to deduct and deposit TDS) | |||
24Q / 26Q / 27Q | TDS Quarterly returns | 24Q refers to TDS deducted and deposited on employees. 26Q refers to TDS deducted and deposited on all parties except employees and foreign parties 27Q refers to TDS deducted and deposited on Foreign parties | Before 30 days from the end of quarter |
PF and ESI Return (if Nidhi Company has valid PF and ESI registered entity) | |||
PF & ESI Return | PF and ESI monthly return | This contains details of employer and employee contribution mapped with the challan deposited | Before 15 days from the end of month |