The First-Year ROC Calendar for a New Private Limited Company

The first 180 days

Within 30 days of incorporation: appoint the first auditor. Many founders learn this exists at month eleven. Alongside it, open the bank account, deposit subscription money, and file the commencement-of-business declaration within 180 days — miss this and the company can't legally begin operations or borrow.

Hold the first board meeting within 30 days of incorporation. Minutes and registers start here; they're checked years later during any diligence.

The annual cycle

The AGM falls within nine months of the first financial year's close for a new company. From it flow the two annual ROC filings — financial statements and the annual return — on their statutory clocks. Director KYC has its own yearly window; a missed one deactivates the DIN and blocks everything else.

Income tax return and, where applicable, the tax audit sit on the income-tax calendar in parallel — the ROC and tax calendars are separate lists that both apply.

What lateness actually costs

ROC late fees accrue per day per form with no upper comfort, and prolonged default risks director disqualification. The pattern worth internalizing: nothing here is hard, all of it is dated, and every penalty in this list is a calendar failure rather than a competence failure.