The compliance calendar for the financial year 2025-26 is out, and you’ll need it to fulfill all your compliance roles and responsibilities as an Indian company. To understand compliance as a new startup, you will have to first understand what a compliance calendar is and why it is relevant to you.
A compliance calendar is a tool used by startups and companies to manage all their legal responsibilities and obligations about adherence to all the necessary deadlines to eliminate unnecessary penalties. It makes the companies and startups aware of their responsibilities that they have to fulfil monthly or quarterly.
Why is a compliance calendar important?
A Compliance calendar is an essential tool for businesses and startups due to multiple reasons-
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Helps you get rid of legal troubles
Since you know all the legal obligations you need to fulfill monthly, you can avoid being in any sort of legal trouble. It makes you much more responsible and aware as a business or startup owner.
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Maintain a corporate reputation.
A compliance calendar also helps you maintain a corporate reputation as a startup or company that fulfills all the essential needs on time. It helps to maintain a corporate image in the market, so it's appropriate for companies on a broader level.
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Manage compliance risks
Additionally, compliance calendars help startups and companies manage the compliance risks that might arise from violations of compliance regulations.
What is the mandatory compliance calendar for Indian Companies in 2025?
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Quarter 1 (April- June)
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Every Director of the company must submit the company disclosure of non-disqualification in the first quarter itself.
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As a part of the compliance requirements, the company must submit the reconciliation share capital audit report at the end of the half year.
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As a part of the return of deposit, the company will have to fill the DPT3 form every year on or before the 30th of June.
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Quarter 2 (July- September)
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The company needs to have the preparation and approval of the financial statement, and the auditor’s report needs to be attached to the financial statement. All the startups need to be prompt and perfect in this aspect by the beginning of the second quarter.
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Secondly, the Director’s report needs to be prepared. This report should mention all the information required under laws. It should be ensured that the person fulfills all the information related to compliance. This report should also be signed by the chairperson and authorised by the board of directors.
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The companies also need to hold a general meeting with all the members and board of directors within six months of the closing of the previous financial year, that is, between the first and second quarter.
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Another significant milestone that needs to be met in the second quarter is the KYC of the directors. This needs to be done during the first six months itself.
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Quarter 3 (October- December)
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During the third quarter, the company must file its balance sheet along with a clear description of its profit and loss, cash flow statement, and the director’s and auditor’s report within 30 days of the annual general body meeting.
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Every company must also file its annual general return within 60 days of the annual general meeting.
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Quarter 4 (January- March)
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During the commencement of the last quarter of the financial year, all companies need to ensure that they hold at least four meetings of the board of directors during the financial year, with an apt gap of 120 days between two meetings.
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At all costs, the company must maintain proper registers, such as the Register of Directors, Register of Members, Register of Shareholders, etc.. If these registers weren’t looked after during the previous quarters of the financial year, then it would be time to maintain and keep them until the end of the last quarter.
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Lastly, the auditor will be assigned for five years within 15 days of the Annual general meeting.
These were some of the mandatory requirements that must be fulfilled during the financial year. These compliance requirements are based on the union budget for the financial year of 2025-26. The compliance calendar works as per this and other compliance deadlines. If you wish to get your company registered for this financial year, then contact the team of Lawgical India.
