{
 "meta": {
  "generated": "2026-10-16T04:48:07.365Z",
  "confirmedThrough": "2027-06-30",
  "version": "0.1.0",
  "site": "https://dgomesbr.github.io/india-compliance-calendar/",
  "counts": {
   "rules": 212,
   "categories": {
    "income-tax": 55,
    "gst": 34,
    "mca": 30,
    "sebi": 11,
    "rbi-fema": 15,
    "labour": 14,
    "state": 37,
    "trade": 4,
    "other": 12
   }
  }
 },
 "events": [
  {
   "id": "agm-held",
   "title": "Annual general meeting held",
   "description": "Filings that run from the date of the AGM. Assumes the auditor was appointed or re-appointed and the accounts adopted at the meeting.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-adt1-annual",
     "code": "ADT-1",
     "title": "Intimation of auditor appointment",
     "within": {
      "days": 14
     },
     "note": "Within 15 days of the meeting; counted conservatively including the AGM day.",
     "law": "Section 139(1), Companies Act 2013; Rule 4(2), Companies (Audit and Auditors) Rules 2014"
    },
    {
     "ruleId": "mca-aoc4-annual",
     "code": "AOC-4",
     "title": "Financial statements (AOC-4, XBRL or CFS)",
     "within": {
      "days": 30
     },
     "law": "Section 137(1), Companies Act 2013"
    },
    {
     "ruleId": "mca-csr2-annual",
     "code": "CSR-2",
     "title": "Report on corporate social responsibility (linked to AOC-4)",
     "within": {
      "days": 30
     },
     "note": "Only for companies covered by Section 135(1).",
     "law": "Rule 12(1B), Companies (Accounts) Rules 2014"
    },
    {
     "ruleId": "mca-mgt15-annual",
     "code": "MGT-15",
     "title": "Report on the AGM (listed companies)",
     "within": {
      "days": 30
     },
     "audience": [
      "listed"
     ],
     "law": "Section 121, Companies Act 2013"
    },
    {
     "ruleId": "mca-mgt14-event",
     "code": "MGT-14",
     "title": "Special resolutions passed at the AGM",
     "within": {
      "days": 30
     },
     "note": "Only when the AGM passed resolutions covered by Section 117(3).",
     "law": "Section 117(1), Companies Act 2013"
    },
    {
     "ruleId": "mca-mgt7-annual",
     "code": "MGT-7",
     "title": "Annual return (MGT-7, or MGT-7A for OPCs and small companies)",
     "within": {
      "days": 60
     },
     "law": "Section 92(4), Companies Act 2013"
    }
   ]
  },
  {
   "id": "resolution-passed",
   "title": "Resolution passed that must be filed",
   "description": "Special resolutions and the board resolutions listed in Section 117(3).",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-mgt14-event",
     "code": "MGT-14",
     "title": "Filing of resolutions and agreements",
     "within": {
      "days": 30
     },
     "law": "Section 117(1), Companies Act 2013"
    }
   ]
  },
  {
   "id": "shares-allotted",
   "title": "Shares or securities allotted",
   "description": "Rights, bonus, preferential or ESOP allotments. For a private placement use the private placement event, which has a shorter limit.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-pas3-event",
     "code": "PAS-3",
     "title": "Return of allotment",
     "within": {
      "days": 30
     },
     "law": "Section 39(4), Companies Act 2013; Rule 12, Companies (Prospectus and Allotment of Securities) Rules 2014"
    },
    {
     "ruleId": "rbi-fema-fc-gpr-event",
     "code": "FC-GPR",
     "title": "Report foreign investment received (if any allottee is a non-resident)",
     "within": {
      "days": 30
     },
     "audience": [
      "foreign"
     ],
     "law": "FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019"
    },
    {
     "ruleId": "rbi-fema-form-di-event",
     "code": "FORM DI",
     "title": "Downstream investment report (if the company is foreign-owned and invests onward)",
     "within": {
      "days": 30
     },
     "audience": [
      "foreign"
     ],
     "law": "FEM (Non-debt Instruments) Rules 2019"
    }
   ]
  },
  {
   "id": "private-placement",
   "title": "Private placement allotment",
   "description": "Allotment under Section 42 (private placement).",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-pas3-event",
     "code": "PAS-3",
     "title": "Return of allotment for a private placement",
     "within": {
      "days": 15
     },
     "law": "Section 42(9), Companies Act 2013"
    },
    {
     "ruleId": "rbi-fema-fc-gpr-event",
     "code": "FC-GPR",
     "title": "Report foreign investment received (if any allottee is a non-resident)",
     "within": {
      "days": 30
     },
     "audience": [
      "foreign"
     ],
     "law": "FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019"
    }
   ]
  },
  {
   "id": "capital-altered",
   "title": "Share capital altered",
   "description": "Increase of authorised capital, consolidation, sub-division, conversion or redemption of preference shares.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-sh7-event",
     "code": "SH-7",
     "title": "Notice of alteration of share capital",
     "within": {
      "days": 30
     },
     "law": "Section 64(1), Companies Act 2013"
    },
    {
     "ruleId": "mca-mgt14-event",
     "code": "MGT-14",
     "title": "Resolution altering the articles (if a special resolution was passed)",
     "within": {
      "days": 30
     },
     "law": "Section 117(1), Companies Act 2013"
    }
   ]
  },
  {
   "id": "director-change",
   "title": "Director or key managerial person appointed or left",
   "description": "Appointment, resignation, change in designation or cessation of a director, CEO, CFO or company secretary.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-dir12-event",
     "code": "DIR-12",
     "title": "Particulars of appointment or change",
     "within": {
      "days": 30
     },
     "law": "Section 170(2), Companies Act 2013; Rule 18, Companies (Appointment and Qualification of Directors) Rules 2014"
    }
   ]
  },
  {
   "id": "director-details-changed",
   "title": "Director's mobile, email or address changed",
   "description": "Personal contact details linked to a DIN.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-dir3-kyc-change-event",
     "code": "DIR-3 KYC",
     "title": "Update KYC for the change",
     "within": {
      "days": 30
     },
     "law": "Rule 12A, Companies (Appointment and Qualification of Directors) Rules 2014, as amended by G.S.R. 943(E)"
    }
   ]
  },
  {
   "id": "auditor-resigned",
   "title": "Statutory auditor resigned",
   "description": "The auditor files ADT-3; the company fills the casual vacancy and files ADT-1.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-adt3-event",
     "code": "ADT-3",
     "title": "Auditor's statement on resignation (filed by the auditor)",
     "within": {
      "days": 30
     },
     "law": "Section 140(2), Companies Act 2013"
    },
    {
     "ruleId": "mca-adt1-annual",
     "code": "ADT-1",
     "title": "Appointment of the new auditor (casual vacancy, within 30 days by the board)",
     "within": {
      "days": 45
     },
     "note": "Board fills the vacancy within 30 days, then ADT-1 within 15 days of that appointment.",
     "law": "Section 139(8), Companies Act 2013"
    }
   ]
  },
  {
   "id": "charge-created",
   "title": "Charge created or modified",
   "description": "A loan secured on company assets, or a change to an existing charge.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-chg1-event",
     "code": "CHG-1",
     "title": "Registration of the charge",
     "within": {
      "days": 30
     },
     "note": "The registrar may allow up to 60 days with additional fees, then a further 60 days with ad valorem fees.",
     "law": "Section 77(1), Companies Act 2013"
    }
   ]
  },
  {
   "id": "ben1-received",
   "title": "Significant beneficial ownership declaration received",
   "description": "A company receives BEN-1 from a significant beneficial owner, or a change in it.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-ben2-event",
     "code": "BEN-2",
     "title": "Return of significant beneficial owners",
     "within": {
      "days": 30
     },
     "law": "Section 90(4), Companies Act 2013"
    }
   ]
  },
  {
   "id": "company-incorporated",
   "title": "Company incorporated",
   "description": "A new company with share capital.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-inc20a-event",
     "code": "INC-20A",
     "title": "Declaration for commencement of business",
     "within": {
      "days": 180
     },
     "law": "Section 10A, Companies Act 2013"
    }
   ]
  },
  {
   "id": "llp-ben1-received",
   "title": "LLP beneficial ownership declaration received",
   "description": "An LLP receives LLP BEN-1, or Form 4B or 4C on beneficial interest in contribution.",
   "category": "mca",
   "steps": [
    {
     "ruleId": "mca-llp-ben2-event",
     "code": "LLP BEN-2",
     "title": "Return of significant beneficial owners",
     "within": {
      "days": 30
     },
     "law": "Rule 4, LLP (Significant Beneficial Owners) Rules 2023"
    },
    {
     "ruleId": "mca-llp-form4d-event",
     "code": "LLP-4D",
     "title": "Return of beneficial interest in contribution",
     "within": {
      "days": 30
     },
     "law": "Rule 22A, LLP Rules 2009"
    }
   ]
  },
  {
   "id": "shares-transferred-nonresident",
   "title": "Shares transferred between a resident and a non-resident",
   "description": "Transfer of equity instruments of an Indian company across the residency line.",
   "category": "rbi-fema",
   "steps": [
    {
     "ruleId": "rbi-fema-fc-trs-event",
     "code": "FC-TRS",
     "title": "Report the transfer",
     "within": {
      "days": 60
     },
     "note": "60 days from the transfer or from receipt or remittance of funds, whichever is earlier.",
     "law": "FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019"
    }
   ]
  },
  {
   "id": "esop-to-nonresident",
   "title": "Employee stock options issued to non-resident employees",
   "description": "ESOPs or sweat equity granted to employees or directors resident outside India.",
   "category": "rbi-fema",
   "steps": [
    {
     "ruleId": "rbi-fema-form-esop-event",
     "code": "FORM ESOP",
     "title": "Report the issue of options",
     "within": {
      "days": 30
     },
     "law": "FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019"
    }
   ]
  },
  {
   "id": "convertible-notes-issued",
   "title": "Convertible notes issued by a startup",
   "description": "Issue or transfer of convertible notes to a person resident outside India.",
   "category": "rbi-fema",
   "steps": [
    {
     "ruleId": "rbi-fema-form-cn-event",
     "code": "FORM CN",
     "title": "Report the convertible notes",
     "within": {
      "days": 30
     },
     "law": "FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019"
    }
   ]
  },
  {
   "id": "llp-foreign-contribution",
   "title": "Foreign contribution received by an LLP",
   "description": "Capital contribution or profit share acquired by a person resident outside India.",
   "category": "rbi-fema",
   "steps": [
    {
     "ruleId": "rbi-fema-form-llp-event",
     "code": "FORM LLP",
     "title": "Form LLP(I) for the contribution received",
     "within": {
      "days": 30
     },
     "law": "FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019"
    }
   ]
  },
  {
   "id": "odi-remittance",
   "title": "Overseas direct investment remitted",
   "description": "Remittance or capitalisation of an overseas direct investment.",
   "category": "rbi-fema",
   "steps": [
    {
     "ruleId": "rbi-fema-odi-evidence-event",
     "code": "ODI PROOF",
     "title": "Submit evidence of investment (share certificates)",
     "within": {
      "months": 6
     },
     "law": "FEM (Overseas Investment) Regulations 2022"
    }
   ]
  },
  {
   "id": "odi-restructured-or-exited",
   "title": "Overseas investment restructured or disinvested",
   "description": "Restructuring of an overseas entity or receipt of disinvestment proceeds.",
   "category": "rbi-fema",
   "steps": [
    {
     "ruleId": "rbi-fema-odi-form-fc-event",
     "code": "FORM FC",
     "title": "Report the restructuring or disinvestment",
     "within": {
      "days": 30
     },
     "law": "FEM (Overseas Investment) Regulations 2022"
    }
   ]
  }
 ]
}