INC-20A Due Date — Filing Calendar 2026-27
Due Date
30th June each year
What is INC-20A?
INC-20A is a one-time declaration of commencement of business that must be filed by companies incorporated on or after 2nd November 2018. It certifies that the subscribers to the memorandum have paid their share subscription money. Without filing INC-20A, the company cannot commence business.
Who files it?
All companies (private limited, public limited) incorporated after 2nd November 2018 must file INC-20A within 180 days of incorporation. Companies incorporated before this date and deemed one-person companies are exempt.
Late Fee & Penalty
Penalty: ₹50,000 for the company and ₹1,000 per day (up to ₹1 lakh) for each defaulting officer. The company also cannot commence operations without this filing.
Frequently Asked Questions — INC-20A
Is INC-20A mandatory for all new companies?
Yes. All companies incorporated after 2nd November 2018 must file INC-20A within 180 days of receiving the Certificate of Incorporation. Without it, the company cannot open bank accounts, issue shares for value, or commence business.
What is the consequence of not filing INC-20A?
The company cannot lawfully commence business. Additionally, the Registrar may initiate proceedings to remove the company's name from the register if INC-20A is not filed within the time period.
What documents are needed for INC-20A?
The main attachment is a bank statement showing receipt of share subscription money from subscribers to the memorandum. The declaration is self-certified by a director.
Does INC-20A need to be filed every year?
No. INC-20A is a one-time filing requirement. Once filed, the company is permanently deemed to have declared commencement of business and need not file it again.
Related Deadlines
MGT-7/MGT-7A
MGT-7 / MGT-7A due date is 28th November (within 60 days of AGM). Annual return with ROC, penalties, and MCA filing calendar for FY 2025-26.
AOC-4
AOC-4 due date is 29th October (within 30 days of AGM). Annual financial statements filing with MCA, penalties, and ROC calendar for FY 2025-26.
DIR-3 KYC
DIR-3 KYC annual due date is 30th September. Directors must complete KYC to avoid ₹5,000 penalty and DIN deactivation for FY 2026-27.