Company Annual
Compliance Services

Every company (Pvt Ltd, public, OPC) must file: (1) AOC-4 — annual accounts within 30 days of AGM, (2) MGT-7 — annual return within 60 days of AGM, (3) ADT-1 — auditor appointment within 15 days of AGM, (4) DIR-3 KYC — director KYC by September 30, and (5) Income Tax Return by September 30. Additional forms may apply based on company events.

For companies with March 31 year-end: AGM must be held by September 30. ADT-1 is due within 15 days of AGM. AOC-4 is due within 30 days of AGM (by October 30). MGT-7 is due within 60 days of AGM (by November 29). DIR-3 KYC is due by September 30. DPT-3 (deposits return) is due by June 30.

Late filing with ROC attracts additional fees of Rs 100 per day of delay for most forms. For AOC-4 and MGT-7, the penalty can go up to Rs 5 lakh. Non-filing of DIR-3 KYC leads to DIN deactivation. Continued non-compliance can result in striking off the company name and personal liability on directors.

The first auditor is appointed for the initial 5-year term via ADT-1. Ratification at each AGM was required earlier but is now optional. Reappointment must be done after the 5-year term expires. The company must file ADT-1 within 15 days of AGM. If the auditor resigns, ADT-3 must be filed within 30 days.

If DIR-3 KYC is not filed by September 30, the DIN (Director Identification Number) is marked as 'Deactivated' by MCA. To reactivate, you must file DIR-3 KYC with a late fee of Rs 5,000. During deactivation, you cannot sign any MCA form or file any ROC document, which blocks all company filings.

LLPs must file: (1) Form 11 — annual return within 60 days of FY end (by May 30), (2) Form 8 — statement of accounts and solvency within 30 days of 6 months from FY end (by October 30), (3) Income Tax Return, and (4) DIR-3 KYC for designated partners. LLPs with turnover above Rs 40 lakh or contribution above Rs 25 lakh need audit.