Private Limited Company Annual Filing and Other Compliances

Private Limited Company Annual Filing and Other Compliances

Private Limited Company Annual Filing refers to annual return of Private Limited as per Companies Act 2013. Other related compliance for Private Limited are statutory filing for TDS, GST, Income Tax and other filing as applicable as per the nature of Private Limited business.

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Private Limited Company Annual Filing, Private limited Compliance, Private limited Annual Return, Pvt Ltd return

In order to ensure that your incorporated Private Limited Company (Pvt. Ltd) runs effectively, there are certain Private Limited Company Annual Filing and other compliances which need to fulfill as and when arises. For effectively, efficiently and economically running of company, statutory compliance need to fulfill timely, timely compliance ensure saving in unnecessary and unproductive expenditure in terms of penalty, late fees fine, interest etc.

Private Limited Company Annual Filing and other Compliance are broadly categorized in three category; one is Annual Compliance, Monthly / Quarterly statutory Compliance and another is event based Compliance.

Private Limited Company Annual Filing are such return and forms which need to file annually irrespective of the fact whether any business activity carried on during the year or not. Such Annual Compliance are required to be filed in the form of return which has predetermined dates to be met. All filings need to be done on MCA Portal.

Monthly / Quarterly Statutory Compliance are such returns and forms which need to file on monthly / quarterly basis if the Private limited company also has registered GST Number; TAN number for TDS return filings; PF and ESI registered entity to fulfil labour law compliances.

Event based compliances are such return and forms which need to file as and when any event arises such as Change in Registered office Address, Resignation / removal of Partner, Addition / Admission of new Partner, any other event etc.

Certain Private Limited Company Annual Filing and other compliance as required to be fulfill are:

Private Limited Company Annual Filing Compliance
Form – AOC-4Annual Return of Private Limited CompanyIt cover Consolidated Financial Statement comprises of Profit & Loss and Balance SheetWithin 30 days of Annual General Meeting
Form – AOC-4 XBRLAnnual Return of Pvt Ltd in Xbrl formIt cover consolidated financial statement in xbrl form mandatory for those companies having turnover exceeding INR 100 Crores or Paid up capital of INR 5 Crore or more.Within 30 days of Annual General Meeting
Form – FC-4Annual Return of Foreign CompanyThis form is required to be filed by all Foreign Private Limited Companies established in India 
Form – MGT-7Annual Return of Private Limited CompanyIt covers annual return with details of Board meeting of Private Limited CompanyWithin 60 days of Annual General Meeting
Income Tax Compliance
ITR-5Income Tax ReturnIf Tax Audit of financial statement is not required31st July
ITR-5Income Tax ReturnIf Tax Audit of financial statement is required30th September
ITR-5Income Tax ReturnIf Company involves in international transaction with associated enterprises and Transfer pricing report need to be filed30th November
3CB-3CDIncome Tax Audit ReportTax Audit is mandatory if turnover exceed INR 1 Crore30th September
3CEBIncome Tax Transfer PricingTransfer Pricing report is mandatory if Company involves in international transaction with associated enterprises30th November
GST Compliance (if Private Limited Company also has valid GST number)
GSTR-9GST Annual ReturnAnnual Return need not to be certified and audited by Chartered AccountantRefer GST section
GSTR-9CGST Annual Reconciliation statementGST Annual Reconciliation Statement need to be audited and certified by a Chartered AccountantRefer GST section

Certain Monthly / Quarterly Compliances required to be fulfil by Private Limited Companies are:

GST Compliance (if Private Limited Company has valid GST number)
GSTR-3BGST monthly summaryIt comprises of monthly summary of GST on sales and purchases20th of every next month
GSTR-1GST monthlyIt comprises of monthly invoice wise details of sales along with debit and credit note10th of every next month
GSTR-1GST quarterly returnIf entity adopt for filing quarterly statement, it comprises of quarterly invoice wise sales along with debit and credit noteBefore 30 days from the end of quarter
TDS Compliance (if Private Limited Company has valid TIN and entitle to deduct and deposit TDS)
24Q / 26Q / 27QTDS 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 Private Limited Company has valid PF and ESI registered entity)
PF & ESI ReturnPF and ESI monthly returnThis contains details of employer and employee contribution mapped with the challan depositedBefore 15 days from the end of month

Certain event based compliance as required to be fulfilled by Private Limited Company are:

Form- ADT-1Form for Auditor appointmentThis form is intimation to registrar for appointment of AuditorWithin 30 days of Auditor appointment
Form – ADT-3Form for Auditor resignationThis form is intimation to registrar for resignation of auditorWithin 30 days of Auditor resignation
Form – DIR-3Form for DINThis form is allotment of Director Identification Number (DIN) before appointment of DirectorAs per requirement
Form – DIR-12Form for Director AppointmentThis form is for appointment of Directors and Key Managerial Person (KMP)Within 30 days of appointment
Form – DIR-11Form for Director ResignationThis form is for resignation of Directors and Key Managerial Person (KMP)Within 30 days of resignation
Form – DIR 3 KYCForm for KYC of DirectorThis is annual requirement to establish KYC of active directorOn or before 30th Sept every year
Form – MSMEFor outstanding payment to MSMEThis is half yearly form required to declare the outstanding payment to MSMEAs per requirement
Form – FC-2For Foreign CompanyThis form is required to be filed by Foreign Company for intimating alteration in registration documents filedAs per requirement
Form – FC-3For Foreign CompanyThis form is required to be filed by Foreign Company indicating annual account and list of all places of business established in IndiaAs per requirement
Form –  FC-1For Foreign CompanyThis form is required to file the information to Registrar by all Foreign Companies incorporated in IndiaAs per requirement

The dates provided herein are the statutory dates, these might be change, during last hour considering the status of Return filed, and respective department might increase the date for return filings. We advice our clients well before time for all Private Limited Company Annual Filing and other Compliance.

With the ever changing Law and regulatory requirements, we keep on track and advise the same on timely manner in order to ensure proper compliance relating to Private Limited Company Annual Filing. We at ReturnFilings.Com will understand the purpose of your compliance for Private Limited Companies in India and thereafter will provide you detailed analysis mentioning the law requirement and compliance need to fulfill in order to operate it economically and efficiently. We at ReturnFilings.Com will provide you details of complete Private Limited Company Annual Filing and other Compliances in order to ensure proper smooth and timely compliance. We at ReturnFilings.Com are determinate to provide end to end solution; our motto is you concentrate on your business while we at ReturnFilings.Com will take care of all your compliance need.