Overview

Annual compliance for a Private Limited Company for the financial year 2025-26, due in 2026, requires strict compliance with the updated rules notified by the Ministry of Corporate Affairs (MCA), mainly done through the MCA V3 Portal. Given the major changes in the rules notified for 2026, it is important for companies to align their compliance requirements accordingly.

The recent changes have major implications for annual compliance for a private limited company and overall compliance for a pvt ltd company.

Key 2026 Regulatory Updates

Several recent changes include replacing the annual KYC process for directors with one that is completed every three years; adding the requirement for a photo showing the geolocation of the registered office address to be included with each yearly filing; adding additional reporting requirements for companies regarding sexual harassment (POSH) and meeting their obligations under the Maternity Benefits Act, 1961; moving all annual filings from paper forms to the MCA V3 Portal using XML file format and, starting October 2023, implementing enhanced systems of validation through XML files.


Core Annual Compliance Checklist (FY 2025–26)

Private Limited Companies must ensure the following:

Board Meetings (Minimum 4): A minimum of four meetings in a year, with a maximum gap of 120 days between two consecutive meetings.

Annual General Meeting (AGM): To be held within 6 months from the end of the financial year, i.e., by September 30, 2026.

Appointment of Statutory Auditor (ADT-1): Mandatory filing within 15 days of appointment of statutory auditor.

Filing of Financial Statements (AOC-4): Audited Balance Sheet, Profit & Loss Account, Director’s Report, and Auditor’s Report to be filed within 30 days of AGM.

Annual Return Filing (MGT-7/7A): To be filed within 60 days of AGM.

Return of Deposits (DPT-3): Mandatory filing by June 30, 2026, even if “Nil” deposits or loans.

MSME Return (MSME Form 1): Half-yearly return for outstanding payments beyond 45 days (due April 30 and October 31).

New 2026 Updates & Stricter Compliance Rules

Director KYC (DIR, 3 KYC) Major Change: Annual KYC has been replaced by once, in, three, years compliance which will be effective from March 31, 2026. If you fail to update, your DIN will be deactivated.

Geotagged Office Photos: Annual Return (MGT, 7/7A) has to be submitted with a geotagged photo of the registered office showing the company nameplate.

Board Report Additions (POSH & Maternity): There has to be a disclosure of the number of sexual harassment complaints (received, resolved, pending for over 90 days) and a declaration of compliance under the Maternity Benefit Act, 1961, in the board report.

V3 Portal Migration: In the new MCA V3 Portal, all forms and filings have to be submitted. Also, there will be more scrutiny.

Tax & Other Compliance Deadlines (2026)

Income Tax Return (ITR, 6): for audit cases, the return has to be filed by October 31, 2026.

Tax Audit Report: The report must be submitted by September 30, 2026.

GST Annual Return (GSTR 9): The return is to be filed by December 31, 2026.

TDS Returns: It is mandatory to file returns on a quarterly basis.

Penalties for Non-Compliance

Late filing fees of 100 per day per form (AOC, 4/MGT, 7) with no upper cap. If a director does not file the return for three consecutive years, he/she will be disqualified. If a company continuously defaults, then the company will be struck off. Companies located in Noida, Delhi, NCR, as well as other parts of India, are being advised to plan ahead their statutory calendar so that compliance can be carried out smoothly and on time in 2026.

For professional guidance on annual compliance for a private limited company and complete compliance for pvt ltd company

This Blog is intended for informational purposes to help companies understand updated statutory compliance requirements for FY 2025–26.



Also Read : https://www.corpseed.com/knowledge-centre/mca-roc-compliance-services-in-india