Company Annual Filing Deadline in Nepal

This is not the same deadline as your tax return

It's one of the clearest examples of why a single tax-focused calendar isn't enough: a company can file its income tax return with IRD on time, every year, and still be non-compliant with OCR simply because nobody was tracking a deadline that lives entirely outside the tax system. The two run on different clocks, to different authorities, with different documentation.

What's actually bundled into this filing

The annual return, audited or reviewed financial statements, and current director/shareholder details typically go together as one submission. For the exact document-by-document checklist and how to file it on the OCR portal, see our OCR annual compliance filing checklist.

The AGM and financial review feed into this deadline

Your Annual General Meeting — where audited financial statements are presented to shareholders — and the annual financial review itself generally need to happen before this filing, not after. That means your books need to be review-ready well ahead of the 6-month mark, not scrambled together in the final weeks.

New companies have an earlier, separate document too

Newly registered companies also have a one-time compliance document due to OCR in the early months following registration, distinct from this ongoing annual filing. It's easy to miss since it doesn't recur — worth marking from day one rather than discovering it later.

Frequently Asked Questions

When should a company file its annual return with OCR?

Generally within 6 months of fiscal year-end, under the Companies Act 2063. This is separate from, and in addition to, any IRD tax filing.

Is this the same deadline as the income tax return?

No. The income tax return goes to IRD on a 3-month (extendable to Poush-end) cycle. The OCR annual filing is a separate obligation on its own 6-month cycle, to a different authority entirely.

Does a small or newly registered company still need to file this?

Generally yes — the annual financial review and OCR compliance documentation apply to most registered companies by virtue of registration under the Companies Act, not strictly by revenue scale.

What happens if a company misses its OCR annual filing?

Late fees and, for prolonged non-compliance, further regulatory consequences can apply under the Companies Act. Confirm the current fee schedule with OCR.