India company establishment and operations guide
Annual compliance for your Indian company
Understand what to do, when to act and which documents to prepare.
Follow incorporation and ongoing obligations in one connected guide.
Scope of this guide This guide assumes an Indian Private Limited Company with investment from a Japanese company or other investors. Branch offices, liaison offices and LLPs follow different procedures. Timing, documents and obligations vary by ownership, sector, state and other factors.
Company establishment guide / Ongoing compliance
Annual compliance calendar
Review annual obligations alongside those triggered by year-end or transactions. Fixed-month references are separated from deadlines that must be calculated for each company.
This is a planning framework, not a confirmed filing schedule for a particular financial year.
Agree a company-specific calendar with an Indian CS or CA, taking account of amendments, extensions and exemptions. Even dates described as usual require a check of current notices.
A month without a fixed entry is not free of obligations. Also review monthly, quarterly and event-based requirements in the list below.
Annual, periodic and event-based obligations14 items
Import/exportAnnual IEC information update
IEC annual updateApril–June
Annual IEC information update
IEC annual updateApplies toIEC holders
DocumentsDGFT registration details and authentication credentials
CheckReview the confirmation procedure even where details have not changed. Check the latest applicable DGFT notice.
Foreign exchangeAnnual foreign liabilities and assets reporting
FLA ReturnUsually 15 July; check current notices
Annual foreign liabilities and assets reporting
FLA ReturnApplies toCompanies with relevant foreign-investment or other reportable balances
DocumentsFinancial figures and foreign inward/outward investment information
CheckConfirm applicability and how provisional reporting and subsequent updates should be handled with RBI and the adviser.
Company lawDirector identity information update
DIR-3 KYC / KYC WebUsually 30 September; check annual notices
Director identity information update
DIR-3 KYC / KYC WebApplies toDIN holders within scope
DocumentsDIN, identification, registered contact details and authentication evidence
CheckConfirm the relevant year, filing route and extensions. Passport attachments are not necessarily required each year.
Company lawYear-end accounts and statutory audit
Financial statements / statutory auditAfter year-end and before the AGM
Year-end accounts and statutory audit
Financial statements / statutory auditApplies toCompanies subject to statutory audit
DocumentsGeneral ledger, supporting records, bank reconciliations and audit evidence
CheckThe first financial year and first AGM timeline may differ from subsequent years.
Company lawAnnual General Meeting
Annual General Meeting / AGMCalculate from year-end and first-year status
Annual General Meeting
Annual General Meeting / AGMApplies toCompanies required to hold an AGM
DocumentsAudited accounts, meeting notice and minutes
CheckDo not assume a universal 30 September deadline. Check the first AGM, year-end, exemptions and extensions.
Company lawFiling financial statements
AOC-4 / applicable variantGenerally within 30 days of the AGM
Filing financial statements
AOC-4 / applicable variantApplies toCompanies within scope
DocumentsFinancial statements, audit report and Board report, as applicable
CheckThe CS should confirm the applicable form variant and company-category exceptions.
Company lawFiling the annual return
MGT-7 / MGT-7AGenerally within 60 days of the AGM
Filing the annual return
MGT-7 / MGT-7AApplies toCompanies within scope; confirm the form
DocumentsShareholders, directors, capital structure and company information
CheckCheck company classification and the rules where no AGM has been held.
TaxCorporate income tax and transfer pricing
Corporate income tax / transfer pricingConfirm by tax year, audit status and international transactions
Corporate income tax and transfer pricing
Corporate income tax / transfer pricingApplies toCompanies subject to the relevant return or report
DocumentsAccounts, tax computations, related-party transactions and audit records
CheckThe CA must confirm legislative changes, current forms and extensions. No fixed date is assigned in this preview.
TaxWithholding-tax payments and statements
TDS payment / statementMonthly/quarterly; check the relevant year’s rules
Withholding-tax payments and statements
TDS payment / statementApplies toPayments subject to withholding
DocumentsPayment and deduction registers, tax receipts and recipient information
CheckTrack payment dates separately from statement deadlines. A quarterly-date error in the reference material has not been reproduced.
TaxGoods and Services Tax returns
GST returnsMonthly, quarterly or annual, depending on registration
Goods and Services Tax returns
GST returnsApplies toRegistered persons with filing obligations
DocumentsSales and purchase records, invoices and input-tax-credit evidence
CheckConfirm GSTR-1, 3B, 9 and other applicability, turnover thresholds, QRMP, exemptions and annual notices.
EmploymentSocial security and payroll compliance
EPFO / ESIC / payrollMonthly or other periods where applicable
Social security and payroll compliance
EPFO / ESIC / payrollApplies toEmployees and establishments meeting the relevant criteria
DocumentsEmployee, payroll, registration and contribution records
CheckConfirm nil returns, contributions and half-yearly or annual requirements against applicability and the current system.
Company lawRegisters, Board meetings and disclosures
Statutory registers / board meetingsOngoing, on changes and at the start of the year
Registers, Board meetings and disclosures
Statutory registers / board meetingsApplies toAccording to company classification and events
DocumentsRegisters of members and directors, minutes and disclosures such as MBP-1
CheckCheck register references, meeting intervals and exemptions for the company category.
LicencesState and sector registration renewals
State registrations / licencesAccording to each licence’s validity
State and sector registration renewals
State registrations / licencesApplies toAccording to premises, factory, sector and state
DocumentsBusiness, factory, fire, environmental and other permits and renewal evidence
CheckDo not apply one state’s Shops and Establishments or Professional Tax requirements nationwide.
Foreign exchangeReporting share issues, transfers and borrowing
FC-GPR / FC-TRS / ECB reportingEvent-based or according to loan balances
Reporting share issues, transfers and borrowing
FC-GPR / FC-TRS / ECB reportingApplies toRelevant capital transactions and borrowing
DocumentsAgreements, resolutions, valuations, remittance and transaction evidence
CheckTrack these separately from annual dates using the correct transaction, issue or receipt date.
Keep annual schedules separate from transaction deadlines.
Record incorporation, receipt, issue, AGM and declaration-receipt dates. Assign a responsible person and a review date for each obligation.
Practical coordination for your situation
Discuss post-incorporation procedures and deadlines
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Using this guide
This guide provides general information to explain the process. It is not legal, tax or investment advice and does not determine filing eligibility. Indo Japan Support assists with professional liaison, document preparation and practical coordination. Qualified professionals should confirm individual requirements, certifications and filings.
Updated: 4 November 2026. Confirm applicability and current deadlines with a qualified Indian professional.