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May 22, 2026
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BySteffy A
Company Compliance May 2026: Due Dates & ROC Filings
Company compliance is one of the major responsibilities for every company to avoid penalties and maintain smooth business operations. At the beginning of May 2026, companies must keep track of important requirements such as board meetings, ROC filings, annual compliance preparation, and event-based filings.
A well-organized compliance schedule is necessary for implementation. Missing deadlines will lead to heavy penalties and fines. Therefore, this blog provides you complete guidance on Company Compliance May 2026 with all important due dates and deadlines in an understandable table.
Company Compliance Calendar May 2026
Below is a practical table covering important compliance deadlines applicable in May 2026
|
Due Date |
Compliance Particulars |
Applicable To |
|
7/05/2026 |
TDS Payment for April 2026 |
All Companies |
|
10/05/2026 |
GSTR-7 (TDS under GST) |
Applicable Deductors |
|
11/05/2026 |
GSTR-1 (Monthly Return – April) |
Monthly Filers |
|
13/05/2026 |
GSTR-6 (Input Service Distributor) |
ISD Registered Entities |
|
15/05/2026 |
PF Contribution for April |
Employers |
|
15/05/2026 |
ESI Contribution for April |
Applicable Employers |
|
20/05/2026 |
GSTR-3B (Monthly Summary Return) |
Regular Taxpayers |
|
30/05/2026 |
Challan-cum-statement for TDS (Form 26QB/26QC/26QD) |
Specified Transactions |
|
30/05/2026 |
Issue of TCS certificate for Q4 FY 2025-26 Form 27D |
Tax collectors |
These dates are crucial and should be tracked carefully to ensure timely compliance.
Board Meetings Compliance
Board meetings are important for the companies and businesses under the Companies Act and must be conducted within the desired timelines.
Key Points
- The gap between two board meetings should not exceed 120 days, subject to applicable exemptions.
- Directors must receive proper notice about the board meeting conduct.
- Minutes must be recorded and maintained.
If your last board meeting was conducted in early 2026, then May is a crucial month to schedule the next one.
ROC Filings in May 2026
While major annual ROC filings may not fall in May, companies must focus on event-based filings.
Common ROC Filing Requirements
|
Form |
Purpose |
Due Timeline |
|
DIR-12 |
Appointment/Resignation of Director |
Within 30 days |
|
PAS-3 |
Allotment of Shares |
Within 15 days |
|
INC-22 |
Change in Registered Office |
Within 30 days |
|
MGT-14 |
Filing of Resolutions | Within 30 days |
To avoid fines, companies should also resolve any outstanding filings from prior months.
Annual Compliance Preparation
The month of May is a preparation month for many upcoming annual filings.
Key Activities
- Finalizing financial statements.
- Coordinating with auditors.
- Updating statutory registers.
- Collecting director disclosures.
Early preparation acknowledges that filings like AOC-4 and MGT-7 can be completed smoothly later with the structured timeline of the company.
Event-Based Compliance
Event-based compliance solely depends on company actions and must be completed within strict timelines.
Examples
- Director Appointment or Resignation of Director
- Share allotment
- Change in registered office address
- Amendment in MOA/AOA
Since these filings are time-sensitive, companies must act immediately whenever such events occur.
How Can Ebizfiling Help?
Managing compliance manually can be complex and time-consuming. Missing even a single deadline can result in penalties.
Ebizfiling offers end-to-end compliance support, including the following:
- Compliance calendar management
- ROC filing assistance
- A guide on how to draft board resolution.
- Event-based compliance handling
- MCA Amnesty CCFS Scheme Benefit for Pvt. Ltd.
With expert guidance and automated tracking, Ebizfiling ensures your business stays fully compliant without stress.
Conclusion
The Company Compliance Calendar for May 2026 helps businesses stay on top of important deadlines, including tax filings, ROC requirements, and board meetings.
By following a structured approach and using the due date table above, companies can avoid penalties and maintain strong governance.
Ultimately, proactive compliance management is key to long-term business success.
You can also check our Compliance Calendar May 2026 for all GST, TDS, LLP, OPC, Income Tax, PF, ESI, and company compliance due dates in one place.
Explore our related compliance calendar guides:
OPC Compliance Calendar May 2026
Income tax dues dates May 2026
GST Compliance Calendar May 2026
LLP Compliance Calendar May 2026
TDS and TCS Compliance Calender May 2026
FAQs on Company Compliance Calendar May 2026
1. What happens if ROC forms like AOC-4 or MGT-7 are filed after the due date?
If ROC forms like AOC-4 or MGT-7 are filed late, an additional fee of ₹100 per day may apply in many cases, without a maximum cap. Continuous delay can also lead to notices, penalties, and poor compliance status.
2. Is GST registration mandatory for every company?
No, GST registration is not mandatory for every company unless the turnover crosses the specified limit, usually ₹40 lakh or ₹20 lakh depending on the nature and place of business. However, GST registration is mandatory for certain businesses such as e-commerce sellers and interstate suppliers.
3. Can a company operate without filing annual returns for one year?
No, a company must file annual returns even if there is no business activity during the year. Failure to file returns for consecutive years may attract penalties and can also lead to action by the ROC.
4. What is the penalty for not filing DIR-3 KYC?
If DIR-3 KYC is not filed by the due date, the Director Identification Number (DIN) gets deactivated. A fee of ₹5,000 must be paid to reactivate the DIN.
5. Do OPCs need to conduct Annual General Meetings?
No, OPCs are exempt from holding Annual General Meetings. However, they must still file financial statements in Form AOC-4 and annual return in Form MGT-7A within the prescribed timeline.
6. What is the due date for filing DPT-3 and who should file it?
Companies with outstanding loans or deposits must file Form DPT-3 by 30 June of each year, even when such loans or deposits are not necessarily treated as deposits under the Companies Act.
7. What interest and penalties apply for late TDS compliance?
Late TDS compliance may attract interest of 1% per month for late deduction and 1.5% per month for late payment. Late filing fees and penalties may also apply depending on the delay.
8. How can companies ensure they never miss compliance deadlines?
Companies should maintain a compliance calendar, set reminders, and regularly follow up on pending filings. Professional services like Ebizfiling can also help manage deadlines, filings, and documentation to avoid penalties.
9. Can compliance work be fully outsourced to professionals?
Yes, businesses can outsource compliance work to professionals. Ebizfiling offers end-to-end services such as ROC filings, GST, TDS, and advisory so that businesses can focus on growth while compliance is completed on time.
10. Does changing a company’s registered office trigger additional compliance requirements?
Yes, once the registered office address is changed, companies should also update the address details in PAN application records, GST portal, and other government registrations to maintain compliance consistency.
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