Updated: 14 May 2026

Annual Compliance Cost Estimator — FY 2026-27 Itemised CA Fees

TL;DR

This estimator generates a line-by-line FY 2026-27 compliance fee for your Pvt Ltd / LLP / OPC / Section 8 entity — ROC compliance, statutory audit, tax audit, ITR, GST returns, TDS, DIR-3 KYC, DPT-3, first-year setup. Typical total: ₹30,000 to ₹65,000 depending on entity type and transaction volume. Commodity providers quote ₹15,000 to ₹25,000 — this tool shows you exactly what they don't include (notice handling, year-round CA access, tax planning, FCA-level review). Estimate is indicative; binding fixed-fee quote follows a free 15-min discovery call.

Compliance Cost Estimator

Pick your entity type and key parameters. Estimate updates instantly with itemised breakdown.

Entity TypePick one
Transaction VolumeDrives GST fees
Compliance TriggersAffects scope
Estimated FY 2026-27 Annual Compliance Cost
Compliance ItemFee (₹)
Total Annual Compliance (Patron)
Note: All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved. Government fees, stamp duty, and statutory levies are separate.

💡 Patron vs Commodity Provider — Side-by-Side

Patron Full-ServiceRecommended
  • Year-round CA (FCA) access — WhatsApp / phone
  • Free handling of ANY tax notice received in year
  • Quarterly tax planning calls
  • Annual financial review with founder
  • Free re-work for portal errors / rejections
  • Compliance calendar + WhatsApp deadline reminders
  • 7-year document archival
  • Unlimited 15-min consultations
Commodity Provider
  • Year-round CA access (article clerks; 3-4 day response)
  • Notice handling (charged ₹15,000-30,000 separately)
  • Quarterly tax planning
  • Annual review meeting
  • Free re-work for portal errors
  • Deadline reminders
  • Document archival
  • Free consultations beyond filing scope
Bottom line: Commodity quotes look cheaper on day one, but a single tax notice in the year (which happens to ~1 in 3 small businesses) wipes out the savings. Patron's bundled value-adds total ₹40,000-60,000 of work done in your favour without extra invoices.

What This Estimate Assumes

  • All prior years up-to-date — past defaults are quoted separately
  • Standard industry overlay — manufacturing, ecommerce, export-import, real estate may have additional compliance fees
  • Single state operations — multi-state GST adds ₹500-1,000 per state per month
  • Team size up to 20 — PF/ESI compliance is separate and depends on actual payroll
  • Indian-resident promoters only — NRI / foreign director compliance overlays separate
Get a fixed-fee quote in 15 minutes
Free discovery call. We confirm scope, check for past defaults, and lock the price for 12 months. Quarterly invoicing — no hidden charges.

How This Estimator Works

  1. Pick your entity type. Pvt Ltd, OPC, LLP, and Section 8 have substantially different compliance burdens — the dropdown auto-adjusts forms and audit applicability.
  2. Select turnover band. Statutory audit and tax audit fees scale with turnover; large taxpayers also have CARO 2020 reporting overlays.
  3. Pick transaction volume. Drives the GST monthly fee — high-volume businesses generate more invoices that need reconciliation and IRN handling.
  4. Enter director / designated partner count. Each director needs an annual DIR-3 KYC (₹500 each) — missing this deactivates DIN.
  5. Tick the compliance triggers. GST registered means monthly returns; audit-applicable adds statutory + tax audit fees; first-year adds books-setup overhead.
  6. Get the itemised estimate. Each line item shows the specific compliance and its fee. Patron vs commodity-provider comparison panel shows what you save vs spend.
  7. Download as PDF. Click Print / Save as PDF to keep the estimate for budgeting or comparison.
  8. Book a free discovery call. The estimate is indicative — the binding fixed-fee quote takes 15 minutes to lock in.

Important: Estimate covers ongoing compliance only — past defaults, one-time setup, and irregular events (share allotments, director changes, loans, charges) are quoted separately. Government fees (stamp duty, additional MCA fees, ROC fees on forms) are excluded.

What's Included in the Estimate — Cost Breakdown

1. ROC Compliance (MCA Filings)

Annual filings under the Companies Act / LLP Act:

  • Pvt Ltd: AOC-4 (financial statements), MGT-7 (annual return), ADT-1 (auditor appointment), Director's Report, Auditor's Report — ₹15,000
  • OPC: AOC-4, MGT-7A (simplified), ADT-1, Director's Report — ₹12,000
  • LLP: Form 8 (Statement of Account & Solvency), Form 11 (Annual Return) — ₹8,000
  • Section 8: AOC-4, MGT-7, ADT-1 + activity report — ₹18,000

2. Statutory Audit (where applicable)

Audit fees scale with turnover band:

Turnover BandStatutory Audit FeeTax Audit (if applicable)
Up to ₹1 Crore₹12,000Not applicable (below threshold)
₹1 Cr – ₹5 Cr₹18,000₹8,000
₹5 Cr – ₹20 Cr₹25,000₹12,000
₹20 Cr – ₹100 Cr₹35,000₹15,000
Above ₹100 Cr₹50,000+₹15,000+

3. Income Tax Return Filing

ITR-6 for Pvt Ltd / OPC; ITR-5 for LLP; ITR-7 for Section 8. Fee scales with complexity — ₹4,000 to ₹8,000.

4. GST Compliance (if registered)

Monthly GSTR-1 and GSTR-3B, plus annual GSTR-9. Fee scales with transaction volume:

  • Low (under 50 invoices/month): ₹500/month × 12 = ₹6,000 + GSTR-9 ₹3,500
  • Mid (50-200 invoices/month): ₹1,000/month × 12 = ₹12,000 + GSTR-9 ₹3,500
  • High (200+ invoices/month): ₹2,000/month × 12 = ₹24,000 + GSTR-9 ₹3,500

5. TDS Quarterly Returns

Form 24Q (salary TDS) + Form 26Q (other TDS) × 4 quarters = ₹4,000 annually.

6. DIR-3 KYC

Annual KYC for every director — ₹500 per director. Mandatory by 30 September each year. Missing this deactivates DIN.

7. DPT-3 Return of Deposits

Annual filing for Pvt Ltd / OPC / Section 8 (LLP exempt) — ₹1,000. Filed by 30 June for FY ended 31 March.

8. Section 8 Additional Compliance

  • 12A renewal (every 5 years): ₹2,500 when due
  • 80G renewal (every 5 years): ₹2,500 when due
  • Form 10BD (donor statement): Quoted separately based on donor count

9. First-Year Setup

Books opening, accounting policy framework, INC-20A Commencement of Business — ₹5,000 one-time. PAN/TAN/MSME/GSTIN registrations are separate.

Entity-Type Compliance Notes

Private Limited Company

Most extensive compliance — statutory audit always mandatory (no turnover threshold), 4 board meetings minimum per year (2 for small companies), AGM within 6 months of FY end, AOC-4 + MGT-7 + ADT-1 filings, annual DIR-3 KYC for every director, DPT-3 for deposits, CSR if applicable (₹500 Cr net worth or ₹1,000 Cr turnover or ₹5 Cr profit). Patron's Pvt Ltd package is the most popular — typically ₹45,000 to ₹65,000 annually for ₹1-5 Cr turnover.

See: Annual Compliance — Private Limited service page for full scope.

One Person Company (OPC)

Similar to Pvt Ltd with simplifications — only 2 board meetings required, AGM not mandatory (if single member), MGT-7A instead of MGT-7. Mandatory conversion to Pvt Ltd when turnover exceeds ₹2 Crore or paid-up capital exceeds ₹50 Lakh — Patron handles the conversion. Typical compliance cost: ₹35,000 to ₹50,000 annually.

Limited Liability Partnership (LLP)

Lighter compliance — only Form 8 + Form 11 + DPIN KYC + ITR-5. Statutory audit threshold: turnover above ₹40 Lakh OR capital above ₹25 Lakh. Tax audit applies separately at ₹1 Crore turnover. Typical compliance cost: ₹25,000 to ₹40,000 annually — the cheapest option for service businesses without complex investor structures.

See: Annual Compliance — LLP service page.

Section 8 (Not-for-Profit) Company

Most compliance-heavy due to public interest oversight — same as Pvt Ltd PLUS 12A/80G renewals every 5 years, Form 10BD donor statement annually, Form 10B audit report, CSR-2 disclosures, ITR-7 (more complex than ITR-6), Foreign Contribution (FCRA) returns if FCRA registered. Typical compliance cost: ₹50,000 to ₹75,000 annually.

Comparison guide: Use our Small vs Startup vs OPC compliance comparison to decide which structure fits your stage. For pricing transparency, see Cheap vs Quality CA Comparison.

Free 15-Min Discovery Call

Lock a fixed-fee compliance quote for 12 months. We assess your past defaults, transaction volume, industry overlays, then issue a binding quote. Quarterly invoicing.

Why Patron Costs More Than ₹15-25K Commodity Quotes

Commodity CA providers quote ₹15,000 to ₹25,000 for annual compliance. The actual hour count for bare-bones compliance is similar — but Patron's pricing includes value worth ₹40,000 to ₹60,000 that commodity providers either don't include or charge separately when the need arises.

Year-Round CA Access

Patron clients have direct WhatsApp and phone access to senior CAs — typical response time is under 4 hours. Commodity providers route queries through article clerks; responses take 3-4 days and complex queries get bounced back with "we'll check and revert" — which often means never.

Notice Handling Included

Roughly 1 in 3 small businesses receives at least one tax notice in a given year — Section 142(1), 143(2), ASMT-10, DRC-01A, etc. Commodity providers charge ₹15,000 to ₹30,000 separately for notice handling. Patron includes unlimited notice handling in the annual fee for routine notices — saving you the lottery-style risk of a sudden bill.

Quarterly Tax Planning Calls

Pre-March tax planning saves typically 5-15% on tax outflow through correct salary structuring, capex timing, depreciation choices, advance tax planning, and Section 80 deduction optimisation. Commodity providers do filing-only; tax planning is an extra engagement (₹5,000 to ₹15,000 per call).

FCA-Level Review

All Patron filings are reviewed by a Fellow Chartered Accountant (FCA) before submission — catching errors that lead to scrutiny notices, mismatches, and rectification cycles. Commodity providers typically have article clerks doing the work with light partner supervision; error rates are 3-5× higher.

What You Save by Avoiding Errors

Error TypeTypical Cost to Fix
AOC-4 / MGT-7 filing error → Re-filing₹5,000 to ₹15,000 + additional MCA fees
GST 2A/2B mismatch → ASMT-10 / DRC-01A₹10,000 to ₹25,000 for response + tax demand
ITR error → Notice + rectification₹8,000 to ₹20,000 + interest
DIN deactivation due to missed KYC₹5,000 reactivation + 6-week director paralysis
DPT-3 default → Penalty₹100/day per company; minimum ₹10,000

The math: Patron at ₹50,000 versus commodity at ₹20,000 looks like ₹30,000 extra. But the average client avoids ₹35,000-₹70,000 in errors, notices, and emergency consultations across a year — making Patron net cheaper for ~80% of small businesses.

What's NOT in This Estimate

The estimate covers annual recurring compliance only. The following are separately quoted based on actual scope:

One-Time / Event-Based Filings

  • Director appointment / resignation — DIR-12, ₹1,500 per event
  • Share allotment / transfer — PAS-3, MBP-1, ₹2,500 to ₹5,000 per event
  • Charge creation / modification / satisfaction — CHG-1, CHG-4, ₹2,000 per event
  • Auditor change — ADT-3, casual vacancy filling, ₹2,000
  • Capital increase / share buyback — SH-7, INC-23, ₹5,000 to ₹15,000
  • Object clause change — Special resolution + MOA amendment, ₹5,000 to ₹10,000
  • Conversion (LLP to Pvt Ltd, OPC to Pvt Ltd, etc.) — Quoted based on scope

Past-Default Cleanup

  • Pending AOC-4 / MGT-7 from previous years: ₹15,000 per year of pendency plus additional MCA fees
  • Pending ITR: ₹5,000 to ₹10,000 per AY plus late filing fee under Section 234F
  • Pending GST returns: ₹500 per return plus late fee plus interest
  • Striking-off / revival of struck-off companies: ₹25,000 to ₹50,000 plus NCLT fees

Industry-Specific Overlays

  • Manufacturing: Pollution Control Board, Factory License, MSME, BIS — typical add-on ₹10,000 to ₹25,000
  • Export-Import: IEC, AD Bank reporting, EDPMS / IDPMS reconciliation, FEMA / RBI returns
  • E-commerce: TDS under Section 194-O, GST under Section 9(5), TCS reconciliations
  • Healthcare / Pharma: Drug license compliance, biomedical waste, NMC reporting
  • Financial services (NBFC / IMF / ISP): RBI / SEBI / IRDAI quarterly reporting

Government Fees & Levies

  • Stamp duty on agreements, share certificates, charge documents
  • MCA additional fees (₹100/day on late filings)
  • ROC filing fees (₹300 to ₹600 per form)
  • Income Tax late filing fees (Section 234F)
  • GST late filing fees (₹50/day per return)

Notices & Litigation: The Patron annual fee includes routine notice handling (Section 142(1) information notices, ASMT-10 scrutiny). Substantive scrutiny (Section 143(2)), reassessment (Section 148), GST DRC-01 demands, and appeals to CIT(A) / GSTAT are scoped and quoted separately. See Notice Section Identifier to understand the scope of any notice you receive.

Frequently Asked Questions

Annual compliance for a Private Limited company under the Companies Act 2013 includes: (1) Board meetings — minimum 4 per year for non-small companies, 2 per year for small companies; (2) Annual General Meeting within 6 months of FY end; (3) Statutory audit by a Chartered Accountant; (4) Filing of Director's Report and Auditor's Report; (5) Filing AOC-4 (Financial Statements) within 30 days of AGM and MGT-7 (Annual Return) within 60 days of AGM; (6) Form ADT-1 for auditor appointment; (7) DIR-3 KYC for every director annually; (8) DPT-3 Return of Deposits annually; (9) Income Tax Return (ITR-6) by 31 October; (10) Tax audit under Section 44AB if turnover above ₹1 Crore (₹10 Crore for digital businesses); (11) GST returns if registered; (12) TDS quarterly returns. Patron handles end-to-end.
Pvt Ltd: most extensive compliance — AOC-4, MGT-7, ADT-1, DPT-3, DIR-3 KYC for each director, statutory audit always mandatory, board meetings minimum 4 per year. LLP: lighter compliance — only Form 8 (Statement of Account & Solvency) and Form 11 (Annual Return); statutory audit mandatory only if turnover above ₹40 Lakh or capital contribution above ₹25 Lakh; no DPT-3; designated partners file simpler KYC. OPC (One Person Company): similar to Pvt Ltd but MGT-7A instead of MGT-7; only 2 board meetings required; no AGM mandatory if only one member; auto-conversion to Pvt Ltd when turnover exceeds ₹2 Crore or paid-up capital exceeds ₹50 Lakh. Section 8: same as Pvt Ltd PLUS 12A/80G renewal every 5 years, CSR disclosures if applicable, ITR-7 instead of ITR-6, stricter activity-restriction compliance.
Patron's fee includes value that commodity providers (₹15,000 to ₹25,000 quotes) do not: (1) Year-round CA access via WhatsApp and phone — not just filings; (2) Free handling of ANY tax notice received during the year (commodity providers charge ₹15,000 to ₹30,000 separately for notice handling); (3) Quarterly tax planning calls; (4) Annual financial review meeting with the founder; (5) Free re-work for portal errors and departmental rejections; (6) 7-year document archival per Income-tax Act and Companies Act requirements; (7) Compliance calendar with WhatsApp deadline reminders; (8) Free 15-minute consultations for any tax question, unlimited; (9) GST 2.0 transition advisory; (10) Senior CA (FCA) review on all filings — commodity providers use article clerks. The price difference reflects ₹40,000 to ₹60,000 of bundled value-add.
Yes, statutory audit is mandatory for: (1) all Private Limited companies regardless of turnover or activity, under Section 139 of the Companies Act 2013; (2) all One Person Companies (OPC); (3) all Section 8 companies; (4) all Public Limited companies. For LLP, statutory audit is mandatory only if either annual turnover exceeds ₹40 Lakh OR capital contribution exceeds ₹25 Lakh. The audit must be conducted by a Chartered Accountant in practice, holding a valid Certificate of Practice from ICAI. The auditor must be appointed via Form ADT-1 within 15 days of AGM (or 30 days of incorporation for first year). The Auditor's Report including CARO 2020 Annexure (where applicable) is filed along with AOC-4.
Tax audit under Section 44AB of the Income-tax Act is mandatory if: (1) Annual turnover or gross receipts from business exceeds ₹1 Crore; OR (2) Turnover exceeds ₹10 Crore if at least 95 percent of receipts and payments are digital (non-cash); OR (3) Gross receipts from profession exceeds ₹50 Lakh; OR (4) The assessee declares profits below presumptive rates under Sections 44AD, 44ADA, 44AE and total income exceeds the basic exemption limit. The tax audit report is filed in Form 3CD (with Form 3CA for entities under statutory audit, or Form 3CB for others) along with the ITR by 30 September. Tax audit and statutory audit are separate engagements — both are typically required for Private Limited companies with turnover above ₹1 Crore.
LLP statutory audit under the LLP Act 2008 read with Rule 24 of LLP Rules 2009 is mandatory only if EITHER: (1) Annual turnover exceeds ₹40 Lakh in any financial year; OR (2) Capital contribution exceeds ₹25 Lakh. Small LLPs below both thresholds are exempt from statutory audit but still must file Form 8 (Statement of Account and Solvency) by 30 October and Form 11 (Annual Return) by 30 May each year. Tax audit under Section 44AB applies separately based on Income-tax Act turnover thresholds (₹1 Crore / ₹10 Crore digital / ₹50 Lakh profession). Many small LLPs need tax audit even when statutory audit is not required — this is a common oversight.
GST compliance fee is scaled by transaction volume because per-return effort varies substantially: (1) Low volume (under 50 invoices per month) — ₹500 per month for GSTR-1 + GSTR-3B preparation and filing, totalling ₹6,000 annually; (2) Mid volume (50-200 invoices per month) — ₹1,000 per month, ₹12,000 annually; (3) High volume (above 200 invoices per month) — ₹2,000 per month, ₹24,000 annually. Plus GSTR-9 annual return at ₹3,500 (or GSTR-9C if turnover above ₹5 Crore at ₹15,000 to ₹25,000 separate). High-volume businesses with e-invoicing and IRN requirements may need additional setup fees of ₹5,000 to ₹15,000 one-time. The tool does not include e-way bill generation, GST audit (if applicable), or representations for departmental notices.
Yes — both are annual mandatory filings. DIR-3 KYC (Form DIR-3 KYC) must be filed by EVERY director of EVERY company before 30 September each year, including directors who have not changed any details. Failure to file results in DIN deactivation and ₹5,000 late fee for reactivation. For LLP, the Designated Partner KYC requirement is similar. DPT-3 (Return of Deposits) must be filed by every Private Limited company, OPC, and Public Limited company by 30 June each year reporting all outstanding deposits and exempt deposits (loans from directors, advances from customers, etc.) as on 31 March. Even nil DPT-3 (no deposits) is mandatory. LLP is exempt from DPT-3.
Section 8 (Not-for-Profit) companies have additional compliance beyond regular Private Limited norms: (1) Income Tax Return in Form ITR-7 instead of ITR-6, with detailed receipts and applications schedule; (2) Audit Report in Form 10B (if 12A registered) along with detailed reconciliation; (3) Renewal of Section 12A registration every 5 years via Form 10A; (4) Renewal of Section 80G registration every 5 years via Form 10AB; (5) Annual statement of donations in Form 10BD by 31 May for donations exceeding ₹2,000 per donor; (6) Foreign Contribution (FCRA) returns if FCRA registered — Form FC-4 by 31 December annually; (7) CSR-2 disclosures if CSR mandate applies; (8) Quarterly publication of receipts/payments on the website (if FCRA registered).
Late filing penalties under the Companies Act 2013: AOC-4 / MGT-7 — additional ₹100 per day per form with no upper cap (i.e., 100 days late = ₹10,000 per form). DIR-3 KYC late = DIN deactivation + ₹5,000 reactivation fee. DPT-3 late = additional ₹100 per day. Income Tax: ITR late under Section 234F = ₹5,000 if filed by 31 December, ₹10,000 thereafter (₹1,000 if income below ₹5 Lakh); plus Section 234A interest at 1 percent per month on outstanding tax. Tax audit late = ₹1,50,000 or 0.5 percent of turnover (whichever is lower) under Section 271B. GST returns late = ₹50 per day per return (₹20 per day for nil) plus 18 percent p.a. interest on unpaid tax. Patron tracks all deadlines and sends WhatsApp reminders to prevent these.
No — the estimate covers ongoing FY 2026-27 compliance only, assuming all prior years are up-to-date. Past defaults (missed AOC-4 / MGT-7 / ITR / GST returns from previous years) attract separate additional fees, which depend on the number of years pending, the specific forms required, the additional fees payable to MCA / Income Tax, and the rectification work needed. Typical past-defaults cleanup costs for a single year of pending Pvt Ltd compliance range from ₹15,000 to ₹50,000 in professional fees plus the statutory additional fees (₹100 per day per form). For LLP it's ₹8,000 to ₹25,000. Patron offers a free 15-minute compliance health check call to identify past defaults and provide a separate quotation for cleanup.
The first year after incorporation involves additional setup work: (1) Opening books of accounts with proper Chart of Accounts; (2) Setting up GST registration (if applicable); (3) Filing INC-20A Commencement of Business (within 180 days of incorporation); (4) First auditor appointment within 30 days via Form ADT-1; (5) Issuing share certificates and stamp duty payment; (6) First Board Meeting within 30 days; (7) Setting up TDS deduction processes; (8) PAN, TAN, EPFO, ESIC registrations if required; (9) Drafting and adopting accounting policies. The first-year add-on in this estimate (₹5,000) covers the books-setup and accounting policy framework — the other items are charged separately based on what's already done at incorporation. From Year 2 onwards, the recurring compliance burden stabilises.
Yes — this tool provides an indicative estimate; the binding fixed-fee quote comes after a free 15-minute discovery call. The discovery call assesses: (1) current compliance status (any past defaults); (2) actual transaction volume (precise per-month invoice count); (3) industry-specific compliance overlays (e.g., manufacturing — pollution control, MSME registration, manufacturing-specific GST classifications; export-import — RBI/FEMA reporting; e-commerce — TDS under Section 194-O, GST under Section 9(5)); (4) any state-specific compliance (Profession Tax in Maharashtra, Karnataka, etc.); (5) team-size based PF/ESI compliance. Patron's quote is fixed for 12 months from acceptance, includes unlimited consultations, and is invoiced quarterly in advance. Call +91 945 945 6700 to start.
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