The compliance calendar for producer Companies outlines the key statutory obligations under the Companies Act, 2013. These include Board meetings, the AGM, statutory audit, ROC filings such as AOC-4 and MGT-7, and applicable tax and event-based filings.
Producer Companies now operate under Chapter XXIA (Sections 378A–378ZU) of the Companies Act, 2013. Missing a deadline can lead to ₹100 per day late fees, penalties, and other legal consequences. A well-maintained compliance calendar helps track each requirement and complete it on time throughout the financial year.
Key Takeaways
- Farmer Producer Company Registration follows Chapter XXIA (Sections 378A–378ZU) of the Companies Act, 2013, rather than the earlier Part IXA of the Companies Act, 1956.
- Key ROC filings include Form AOC-4 within 30 days of the AGM, MGT-7 within 60 days of the AGM, DIR-3 KYC by 30 September, and DPT-3 by 30 June.
- MSME-1 is due by 31 October for April–September and 30 April for October–March, while event-based forms such as BEN-2 generally fall due within 30 days of the relevant trigger.
- A Producer Company must hold at least four Board meetings each year, with no gap of more than three months, hold an AGM, and complete its annual statutory audit.
- It must also file its applicable income tax return, with ITR-6 generally due by 31 October where audit requirements apply. Eligible Producer Companies may also claim the Section 80PA deduction for specified activities.
- Missed deadlines can result in ₹100 per day late fees, statutory penalties, and potential director disqualification, making timely compliance tracking essential.
Types of Producer Company Compliances
A Producer Company’s compliance calendar covers four main areas: ROC filings, periodic and event-based filings, meetings, and tax and audit requirements. Each category has its own filing frequency and deadline.
1. Annual ROC Compliances
These filings keep the Producer Company’s statutory records updated with the Registrar of Companies:
- AOC-4: File the financial statements within 30 days of the AGM.
- MGT-7: File the annual return within 60 days of the AGM.
- ADT-1: File the auditor appointment within 15 days of the AGM.
- DIR-3 KYC: Complete director KYC by 30 September.
2, Periodic and Event-Based Compliances
These compliances apply at specific intervals or when a prescribed event occurs:
- DPT-3: File the return of deposits and specified loans by 30 June.
- MSME-1: File the half-yearly return for outstanding MSME dues by 31 October and 30 April.
- MBP-1: Directors must disclose their interests at the first Board meeting of the financial year.
- DIR-8: Directors must submit their disclosure of non-disqualification at the first Board meeting.
- BEN-2: Report significant beneficial ownership within 30 days of receiving Form BEN-1, where applicable.
3. Board and General Meeting Compliances
Regular meetings form a core part of Producer Company governance and must follow the prescribed timelines:
- Board meetings: Hold at least four meetings each year, with no gap of more than three months between two meetings, as required under Section 378ZB.
- Annual General Meeting: Hold the AGM under Section 378ZA. Hold the first AGM within 90 days of incorporation and maintain the prescribed interval between subsequent AGMs.
4. Tax and Audit Compliances
Along with corporate filings, a Producer Company must complete its annual audit and applicable tax obligations:
- Statutory audit: Complete the mandatory annual audit of the company’s financial statements.
- Income Tax Return (ITR-6): File ITR by 31 October if the company requires a tax audit. Eligible Producer Companies may claim the Section 80PA deduction for specified activities.
Producer Company Compliance Calendar for FY 2026–27
The table below maps the key Producer Company compliances to their expected deadlines for FY 2026–27.
| Due Date | Compliance | Form / Filing |
| 30 Apr 2026 | MSME dues return for Oct 2025–Mar 2026 | MSME-1 |
| 30 Apr 2026 | TDS payment for March 2026 | Challan |
| 30 May 2026 | Q4 TDS return for FY 2025–26 | 24Q / 26Q |
| First Board meeting | Directors’ interest and non-disqualification disclosures | MBP-1 / DIR-8 |
| By Jun 2026 | First Board meeting of FY 2026–27 | — |
| 15 Jun 2026 | First advance-tax instalment | Challan |
| 30 Jun 2026 | Return of deposits and specified outstanding amounts | DPT-3 |
| 31 Jul 2026 | Q1 TDS return | 24Q / 26Q |
| By Sep 2026 | Second Board meeting | — |
| 15 Sep 2026 | Second advance-tax instalment | Challan |
| 30 Sep 2026 | Tax audit report | Form 3CA/3CB-3CD |
| 30 Sep 2026 | Annual General Meeting | — |
| 30 Sep 2026 | Director KYC | DIR-3 KYC |
| Within 15 days of AGM | Auditor appointment filing | ADT-1 |
| Within 30 days of AGM | Financial statements filing | AOC-4 |
| 31 Oct 2026 | Income tax return | ITR-6 |
| 31 Oct 2026 | Q2 TDS return | 24Q / 26Q |
| 31 Oct 2026 | MSME dues return for Apr–Sep 2026 | MSME-1 |
| Within 60 days of AGM | Annual return | MGT-7 |
| 15 Dec 2026 | Third advance-tax instalment | Challan |
| 31 Dec 2026 | GST annual return | GSTR-9 |
| By Dec 2026 | Third Board meeting | — |
| 31 Jan 2027 | Q3 TDS return | 24Q / 26Q |
| By Mar 2027 | Fourth Board meeting | — |
| 15 Mar 2027 | Fourth advance-tax instalment | Challan |
| 30 Apr 2027 | MSME dues return for Oct 2026–Mar 2027 | MSME-1 |
| Event-based | Beneficial ownership, director changes, allotments, resolutions, or capital changes | BEN-2, DIR-12, PAS-3, MGT-14, SH-7 |
Note: AGM-linked filings depend on the actual AGM date. The deadlines above assume an AGM on 30 September 2026 and move earlier if the company holds the AGM sooner.
Penalties for Missing Producer Company Compliance Deadlines
Missing Producer Company compliance deadlines can lead to consequences, such as:
- Late filing of ROC forms: Forms such as AOC-4, MGT-7, ADT-1, and DPT-3 attract an additional fee of ₹100 per day per form, with no upper limit. This fee applies from the due date until the company files the form, over and above the normal filing fee.
- MGT-7 default under Section 92(5): The company can face a penalty of ₹10,000 plus ₹100 per day of continuing default, capped at ₹2 lakh. Each officer in default can face the same calculation, capped at ₹50,000.
- AOC-4 default under Section 137(3): The company can incur ₹10,000 plus ₹100 per day for continuing default, capped at ₹2 lakh. The responsible officer or directors can face a penalty up to ₹50,000.
- Director disqualification under Section 164(2): Failing to file financial statements or annual returns for three consecutive financial years can disqualify the company’s directors for five years and deactivate their DINs.
- Company strike-off under Section 248: Continued non-compliance can lead the ROC to initiate strike-off proceedings and remove the company’s name from the register, subject to the applicable legal process.
- Board meeting default under Section 378ZB: A Producer Company must hold at least four Board meetings each year, with no gap exceeding three months. Failure to meet these requirements can expose the company and responsible directors to penalties.
Why a Compliance Calendar Matters for a Producer Company?
Here is what a compliance calendar does for a Producer Company:
- Keeps AGM filings on track: AOC-4, MGT-7, and ADT-1 follow the AGM date, so timely AGM completion keeps these filings on schedule.
- Tracks event-based filings: DIR-12, PAS-3, MGT-14, SH-7, and BEN-2 arise after specific events, so a tracker helps flag them promptly.
- Supports loans and funding: Banks, NABARD, and grant agencies may review statutory and tax records before approving finance.
- Builds member confidence: Timely audits, financial reports, and AGMs keep producer members informed about company affairs.
- Manages overlapping deadlines: A calendar helps coordinate DIR-3 KYC, ADT-1, AOC-4, ITR-6, and MGT-7 deadlines between September and November.
