Annual compliance for a private limited company
For a company with a 31 March year-end, the main annual obligations are:
| Filing or event | When |
|---|---|
| Board meetings | At least four a year, no more than 120 days apart (small companies and OPCs: one in each half of the calendar year, at least 90 days apart) |
| Annual general meeting (AGM) | By 30 September (first AGM within nine months of the first year-end) |
| AOC-4 — financial statements | Within 30 days of the AGM |
| MGT-7 / MGT-7A — annual return | Within 60 days of the AGM |
| ADT-1 — auditor appointment | Within 15 days of the AGM at which the auditor is appointed |
| DPT-3 — return of deposits and outstanding loans | By 30 June |
| MSME-1 — dues to micro and small suppliers | Half-yearly, where dues are outstanding beyond 45 days |
| Director disclosures (DIR-8, MBP-1) | At the first board meeting of the year |
If the AGM is held earlier than 30 September, the AOC-4 and MGT-7 due dates move earlier too, because both run from the AGM date.
One person companies don't hold an AGM. An OPC files AOC-4 within 180 days of the year-end and the simplified annual return (MGT-7A) afterwards.
DIR-3 KYC is now every three years
Director KYC used to be an annual filing. Since 31 March 2026, every DIN holder files DIR-3 KYC once every three financial years, through the DIR-3 KYC Web form. Changes to a director's mobile number, email or address must still be updated within 30 days.
If the KYC isn't filed when it falls due, the DIN is deactivated and a ₹5,000 fee applies to reactivate it. A deactivated DIN also blocks the director from signing the company's other filings.
Event-based filings
Beyond the annual cycle, certain events have their own forms, most due within 30 days:
- Appointment or resignation of a director (DIR-12)
- Allotment of new shares (PAS-3)
- Increase in authorised capital (SH-7)
- Change of registered office (INC-22)
- Creation or modification of a charge for a loan (CHG-1)
- Changes to the memorandum or articles, and certain board or shareholder resolutions (MGT-14)
What delay costs
- ₹100 per day additional fee on late AOC-4 and MGT-7 — with no upper limit, per form.
- Directors of a company that doesn't file financial statements or annual returns for three consecutive years are disqualified for five years — from every company where they're a director.
- The Registrar can strike off companies that fail to file.
A company with no activity still has to file. Dormant companies are often the ones that end up with the largest late fees.
LLP compliance
LLPs file two annual forms: the annual return in Form 11 by 30 May, and the statement of accounts and solvency in Form 8 by 30 October. Late filing attracts a daily additional fee here too.
How Vitt-Marg helps
We keep a compliance calendar for every entity you run. We prepare board and AGM documents, file the annual and event-based forms, and track DIN KYC for every director. Your statutory audit is carried out by an independent practising Chartered Accountant — we coordinate with your auditor so the audited accounts and filings stay on schedule. Just incorporated? Start with our company registration guide.
Guides on ROC compliance
Short notes from our team on the rules, deadlines and the mistakes we see most often.
AOC-4 and MGT-7: your company's annual filing for FY 2025-26
Dates that run from your AGM, what each form needs, and why ₹100 a day with no cap is the least of the problem.
Read note →Registering a company in Noida? It goes to ROC Kanpur, not Delhi
Noida companies file with ROC Kanpur. Noida vs Delhi address, UP stamp duty, office proof that works, and the first months after incorporation.
Read note →Internal audit under Section 138: who needs it, and what it should actually test
The ₹200 crore and ₹100 crore triggers, who can be appointed, how CARO 3(xiv) exposes a token audit, and where to focus.
Read note →Cost audit for FY 2025-26: who it applies to, and the CRA-2 and CRA-4 deadlines
Rule 3 and Rule 4 thresholds, who is exempt, the 180-day and 30-day clocks, and the CFO penalty the 2026 Bill proposes.
Read note →Frequently asked questions
Our company had no business this year. Do we still need to file?
Yes. AOC-4 and MGT-7 are due every year whether or not the company traded. Missing them builds up late fees of ₹100 per day per form and can lead to director disqualification.
We missed last year's filings. What can we do?
File the pending forms with the additional fees as soon as possible — the fee keeps growing daily. We'll list everything that's pending, calculate the exposure and file in the right order.
Is DIR-3 KYC still due every year?
No. Since 31 March 2026, it's filed once every three financial years. Any change in a director's contact details must still be updated within 30 days.
Can you handle ROC compliance for an LLP?
Yes — Form 11 (annual return) by 30 May, Form 8 (accounts and solvency) by 30 October, and event-based filings such as partner changes.
Do you also carry out the statutory audit?
No. A company's statutory audit must be done by an independent practising Chartered Accountant. We prepare the books and coordinate with your auditor, and handle the ROC filings once the audit is complete.
This page is general information, current as of September 2026, and not advice for your specific situation. Laws, forms and due dates change — speak to us before acting on it.