This article is for general educational purposes only. Tax laws, GST provisions, labour laws, MCA rules, trademark rules and compliance requirements may change. Please consult Anagha Solutions before making business, tax or legal decisions.
Content based on latest available Acts, Rules, Notifications and Government Guidelines at the time of publication. Refer to the relevant Act, Rule, Section, Circular or Notification for authoritative text. No guaranteed legal or tax outcomes are implied.
Every company registered with the Ministry of Corporate Affairs (MCA) — private, public, OPC or Section 8 — must complete a set of annual filings with the Registrar of Companies (ROC). Missing them attracts an additional fee of ₹100 per day per form with no cap and can lead to director disqualification.
This article summarises the key annual compliances for private limited companies and their timelines.
Board meetings and AGM
- At least 4 board meetings a year with a gap not exceeding 120 days (small companies: 2 meetings)
- Annual General Meeting within 6 months of financial year end (30th September for FY ending 31st March)
- First AGM within 9 months of the end of the first financial year
Key annual ROC forms
AOC-4 — Financial statements
Filed within 30 days of AGM. Contains audited financials, board report and auditor's report. XBRL applicable for specified companies.
MGT-7 / MGT-7A — Annual return
Filed within 60 days of AGM. Contains shareholding, directors, meetings and other corporate data. Small companies and OPC file MGT-7A.
DIR-3 KYC
Every director with DIN must file KYC by 30th September each year. Missing it deactivates the DIN with a ₹5,000 reactivation fee.
DPT-3 — Return of deposits
Filed by 30th June for all money received other than share capital, including loans from directors and shareholders.
ADT-1 — Auditor appointment
Filed within 15 days of AGM whenever the auditor is appointed / re-appointed.
MSME-1
Half-yearly return of dues outstanding to MSME suppliers for more than 45 days — by 30th April and 31st October.
Penalties for delay
- Additional fee of ₹100 per day per form (no maximum)
- Company officers liable to penalty up to ₹5 lakh in specified cases
- Persistent default — director disqualification under section 164(2)
- Company may be marked as strike-off candidate
Annual compliance checklist
- Close books by 30th April and finalise audit by August
- Hold AGM by 30th September
- File ADT-1, AOC-4, MGT-7 within respective timelines
- Complete DIR-3 KYC for all directors by 30th September
- File DPT-3 by 30th June and MSME-1 half-yearly
- Maintain statutory registers and minute books
Frequently asked questions
What is the difference between AOC-4 and MGT-7?
AOC-4 files the audited financial statements. MGT-7 is the annual return with shareholding, directors and corporate governance data. Both are separate filings.
Do dormant companies also need to file annual returns?
Yes. Even dormant and inoperative companies must file the applicable annual forms until they are struck off.
Talk to Anagha Solutions for practical, Bangalore-based professional support.