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Adullam IncorporationADULLAM INCORPORATION
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AFTER

Annual compliance after setup

Approval: MCA, RBI, income tax and GST filings

Life after incorporation is longer. Director KYC, audit, AGM, annual returns, tax and the FLA return recur every year, and missed deadlines carry daily penalties. Here are filings by entity type.

Annual filings

CompanyOfficial

Director KYC (DIR-3 KYC)

From 31 March 2026, every three years by 30 June; ₹5,000 per DIN and deactivation if late; update contact changes within 30 days.

Source: patronaccounting.com ·
CompanyTo confirm

AGM and statutory audit

AGM by 30 September; subsidiaries can't use small-company relief, so audit applies.

Source: beaconfiling.com ·
CompanyTo confirm

AOC-4 and MGT-7

Within 30 and 60 days of the AGM.

Source: patronaccounting.com ·
CompanyOfficial

Income tax return

Usually 31 October; 30 November with transfer pricing (Form 3CEB).

Source: taxaj.com · checked
CompanyOfficial

FLA return

Companies and LLPs with foreign investment file by 15 July on FLAIR.

Source: treelife.in ·
LLPTo confirm

Form 11 · Form 8

Form 11 by 30 May, Form 8 by 30 October; late fees scale with delay (lower for small LLPs), statutory penalties extra.

Source: taxguru.in ·
LLPOfficial

LLP audit and tax

Audit above ₹40 lakh turnover or ₹25 lakh contribution; tax by 31 July (31 October if audited).

Source: myhq.in ·
BO/LO/POOfficial

Annual activity certificate

As at 31 March, due 30 September to AD bank and tax.

Source: globallawexperts.com ·
BO/LO/POTo confirm

FC-3 · FC-4

Annual accounts and return of the foreign company to ROC.

Source: globallawexperts.com ·
BO/LO/POOfficial

Nil tax return

Even a liaison office must file.

Source: globallawexperts.com ·

Annual calendar (April–March)

MSME dues (if any)
Source: patronaccounting.com ·
MCA
LLP Form 11
Source: myhq.in ·
MCA
DIR-3 KYC (cycle year)
Source: patronaccounting.com ·
MCA
FLA return
Source: treelife.in ·
RBI
AGM · BO/LO AAC
Source: globallawexperts.com ·
MCA · AD bank
LLP Form 8 · tax return · AOC-4
Source: taxaj.com · checked
MCA · tax
MGT-7 · TP tax return
Source: taxaj.com · checked
MCA · tax

Documents

  • Monthly books, GST and TDS returns
  • Board and general meeting minutes
  • Intercompany contracts and invoices (transfer pricing)
  • Foreign investment records (FIRC, FC-GPR)

Tax

From 1 April 2026 the Income-tax Act, 2025 applies, using a single 'tax year'. MAT falls to 14% and becomes a final tax from TY 2026-27, with no new MAT credit.

Source: khaitanco.com ·

Costs

Company annual government feesAbout ₹600–₹1,200Official Source: patronaccounting.com ·
Annual accounting & filingsExample: ₹15,000–₹50,000+ plus audit ₹5,000–₹20,000 (rises with size)Example Source: patronaccounting.com ·
FC-GPR late fee₹7,500 + 0.025% × amount × days (rate doubles yearly, capped at 100%)Official Source: treelife.in ·
LLP Form 11/8 lateDepends on days late, normal fee and small-LLP status (the old ₹100/day rule predates 2022)To confirm Source: taxguru.in ·

Timeline

Financial year1 April – 31 MarchOfficial Source: setindiabiz.com ·
PROPERTY

Moving your registered office? Adullam Property

If you started in a virtual office, file the address change after you move.

Open Adullam Property →

Recent cases

Reported cases plus illustrative examples within real ranges; examples are labelled.

Example

Illustrative: shares were allotted on time but FC-GPR was missed. The late fee grows with amount and days; beyond three years, compounding applies.

Example

Illustrative: missed KYC deactivated the DIN, blocking signatures on filings.

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After Setup · Adullam Incorporation