October 7, 2026 · Guides

Nidhi Company Annual Compliance Checklist

Nidhi company annual compliance is heavier than for an ordinary private company, because you carry the usual Companies Act filings and the Nidhi specific returns on top. Miss one and the fines start running. Below is a working checklist you can keep on the wall, built around a 31 March year end.

In this guide

One-time filings in the first year
The yearly calendar
The Nidhi specific returns
Ratios to watch all year
Audit, AGM and director KYC
Making the calendar easier
FAQs

One-time filings in the first year

NDH-4: within 120 days of incorporation. See NDH-4 for a Nidhi company.
INC-20A: within 180 days of incorporation. See INC-20A for a Nidhi.
ADT-1: within 15 days of the auditor appointment.

The yearly calendar

Item	When	Note
NDH-3	Around 30 April and 31 October	Half-yearly, within 30 days of each half year
NDH-1	Within 90 days of the close of the first financial year (second where applicable)	Rule 5(2); a one-time return, not a yearly one
NDH-2	Within 30 days of the close of the first financial year	Only if the members, NOF or ratio conditions are not met (Rule 5(3))
DPT-3	30 June	Confirm applicability with your CA
AGM	By 30 September	Within 6 months of year end
DIR-3 KYC	30 September	For every director
AOC-4	30 days after AGM	Financial statements
MGT-7 or 7A	60 days after AGM	Annual return

Always check the current due dates on the MCA portal, since extensions come and go.

The Nidhi specific returns

The half-yearly NDH-3 return is the one most often missed, because it falls twice a year. NDH-1 is explained in our post on NDH-1 and NDH-4. Late filing under Rule 24 can cost up to Rs 5,000 plus up to Rs 500 per day of continuing default.

The DPT-3 position needs a word of care. Member deposits are exempt from Chapter V, but commentators say the return still reports exempted amounts. We cover it in DPT-3 for a Nidhi company.

Ratios to watch all year

Net owned funds to deposits not more than 1:20.
Unencumbered term deposits of at least 10% of outstanding deposits, held with a scheduled commercial bank in the Nidhi’s own name.
At least 200 members and NOF of Rs 20 lakh, which are the thresholds NDH-4 is tested against.

These are not forms, but a breach is what triggers the awkward filings. Check them at each month end rather than at the return date.

Audit, AGM and director KYC

The statutory audit, the AGM and the director KYC all cluster around September. Our audit and AGM post and the note on director KYC and DIN take each one in turn. Appoint the auditor on time, since ADT-1 has its own 15 day clock.

Making the calendar easier

A spreadsheet works for the first year. After that, member ledgers, deposit registers and ratio checks are better handled by software that produces the numbers for you. Our guide to choosing Nidhi management software explains what to look for.

For the full picture of setting up and running a Nidhi, see our pillar guide to Nidhi company registration. If you want us to run the calendar, see our Nidhi company service.

Need help with your Nidhi company? See our Nidhi company registration service, call +91 93117 95484, or write to mail@taxhint.in. Our Nidhi management software keeps the ledgers behind these returns in one place.

FAQs

What returns must a Nidhi company file every year?

Apart from the usual AOC-4 and MGT-7, a Nidhi files NDH-3 twice a year, and NDH-1 once for its first financial year (and the second, where applicable). DPT-3 and NDH-2 apply depending on your facts.

When are the Nidhi due dates?

NDH-3 falls around 30 April and 31 October. The AGM is due by 30 September for a March year end. Check the current dates on the portal.

What is the penalty for missing Nidhi returns?

Rule 24 sets a fine of up to Rs 5,000 plus up to Rs 500 per day of continuing default. Other Companies Act filings carry their own late fees.

Can one person track all this?

For a small Nidhi, a diligent finance head with a calendar can. Most of our clients prefer a CA to own the calendar so nothing slips past a busy quarter.