Annual Compliance Calendar for a Foreign-Owned Indian Subsidiary

An Indian subsidiary of a foreign body corporate cannot be classified as a "small company" under Section 2(85) of the Companies Act, 2013. Consequently, statutory audit is mandatory from year one regardless of turnover, and abbreviated filing relaxations do not apply.

The Master Annual Compliance Table

Regulatory Category	Form / Filing	Description	Statutory Due Date
RBI / FEMA	FLA Return	Foreign Liabilities and Assets Annual Return on FLAIR Portal	15 July annually
ROC / MCA	DIR-3 KYC	Annual KYC verification for all directors (including foreign nationals)	30 September annually
ROC / MCA	AGM & Form AOC-4	Holding Annual General Meeting & Filing Audited Financial Statements	Within 30 days of AGM (by 30 Oct)
ROC / MCA	Form MGT-7	Annual Return of Company to Registrar of Companies	Within 60 days of AGM (by 29 Nov)
Income Tax	Form 3CEB	Transfer Pricing Accountant's Report u/s 92E for intercompany transactions	31 October (or as notified)
Income Tax	ITR-6 & Tax Audit	Income Tax Return & Form 3CA/3CD u/s 44AB (Sec 63)	31 October / 30 November
GST	GSTR-1 & GSTR-3B	Monthly sales return & summary tax payment return	11th & 20th of every month

The Four Filings Foreign Parents Miss Most

FLA Return (15 July): Mandatory RBI return filing even if no fresh capital came in during the year.
Form 3CEB Transfer Pricing: Required for ANY intercompany transaction (including zero-fee management recharges or software licenses). See Form 3CEB guide.
DIR-3 KYC for Non-Resident Directors: Foreign directors often assume Indian KYC rules do not apply to them. Missing the 30 Sept deadline deactivates DIN automatically.
MGT-6 Nominee Share Declaration: Must be kept updated whenever nominee shareholders change. See Nominee guide.

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