By Naraway
In this article
A company owned in India answers to the Ministry of Corporate Affairs, the income tax department and the GST network. A company owned from abroad adds the Reserve Bank of India, which keeps its own calendar and publishes the names of companies that miss it.
The Fixed Dates, Month by Month
| Due by | Filing | Regulator |
|---|---|---|
| 30 June | DPT-3, return of deposits and outstanding loans | MCA |
| 15 July | FLA return on foreign liabilities and assets | RBI |
| 30 September | Annual general meeting (March year-end) | Companies Act |
| AGM + 30 days | AOC-4, financial statements | MCA |
| 31 October | Company income tax return (ITR-6) | Income tax |
| AGM + 60 days | MGT-7, annual return | MCA |
| 31 December | GSTR-9, annual GST return | GST |
Sources: Grant Thornton Bharat compliance calendar 2026; StudyCafe; ClearTax; RBI. Dates can be extended by notification in a given year.
What Runs Every Month and Quarter
Monthly
GST returns (GSTR-1 and GSTR-3B) and deposit of tax deducted at source.
Quarterly
TDS returns and advance tax instalments.
Event-driven
FC-GPR within 30 days of a share issue to a foreign investor; FC-TRS on transfers; director and auditor changes.
Coming
DPDP duties from around May 2027 for companies processing personal data.
The Filings Only Foreign-Owned Companies See
The FLA return is due by 15 July every year from any company that has received foreign investment, whether or not anything changed. FC-GPR follows every share issue to a foreign investor within 30 days. RBI's published compounding orders from March 2020 to September 2026 include 329 orders citing a late FLA return and 1,539 citing a late FC-GPR.
The 2026 Changes
The Income-tax Act, 2025 took effect on 1 April 2026, renumbering tax provisions and forms for this cycle. India's four labour codes, in force since 21 November 2025, changed payroll calculations for the same year. A calendar copied from 2024 misses both.
Part of Naraway's research series India Market Entry in 2026.
In short
A foreign-owned private company in India files with three regulators each year plus RBI. Fixed annual dates include DPT-3 by 30 June, RBI's FLA return by 15 July, the AGM by 30 September, AOC-4 within 30 days and MGT-7 within 60 days of the AGM, the company income tax return by 31 October, and GSTR-9 by 31 December. Monthly GST returns, quarterly TDS returns and advance tax run alongside. Every share issue to the foreign parent also triggers Form FC-GPR within 30 days.
- 30 June: DPT-3 return on deposits and loans.
- 15 July: FLA return to RBI for every company with foreign investment.
- 30 September: AGM; AOC-4 and MGT-7 follow within 30 and 60 days.
- 31 October: company income tax return (ITR-6).
- 31 December: GSTR-9 annual GST return.
Sources
- Compliance calendar 2026, Grant Thornton Bharat
- ROC and MCA compliance calendar 2026, StudyCafe
- Compliance calendar for FY 2025-26, ClearTax
- FEMA 395/2019-RB, Regulation 4, Reserve Bank of India
Frequently Asked Questions
When must a private company hold its AGM in India?
Within six months of the financial year end, so by 30 September for a March year-end.
When are AOC-4 and MGT-7 due?
AOC-4 within 30 days of the AGM and MGT-7 within 60 days of the AGM.
What is the FLA return?
RBI's annual return on foreign liabilities and assets, due by 15 July from every Indian company that has received foreign direct investment.
When is the GST annual return due?
GSTR-9 is due by 31 December following the financial year.
What extra filings does a foreign-owned company have?
The FLA return every July, Form FC-GPR within 30 days of each share issue to a foreign investor, Form FC-TRS on share transfers between residents and non-residents, and transfer pricing documentation for group transactions.
