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Annual compliance

Annual ROC filings for private companies

The AGM, AOC-4, MGT-7 and director KYC: what every company files each year and when.

Every year

  • Audit of financial statements by a chartered accountant
  • AGM within six months of the year end, usually by 30 September
  • AOC-4 (financial statements) within 30 days of the AGM
  • MGT-7 or MGT-7A (annual return) within 60 days of the AGM
  • DIR-3 KYC for directors when due
  • Income-tax return for the company

Also watch

  • Board meetings: at least four a year (two for small companies and OPCs)
  • DPT-3 for loans and deposits
  • MSME-1 if you owe MSME suppliers beyond 45 days

Missing deadlines

Late filing attracts an additional fee of ₹100 per day per form, with no upper cap. Directors of companies that stop filing can be disqualified.

Common questions

Want our team to handle it?

Fixed professional fees, a CA reviews every file, and you can track progress online.

General information only, based on the law as we understand it. Rules and limits change; we confirm the position for your case before filing.

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