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ROC Compliance

Annual Compliance for Private Limited Companies

Last updated: 2 October 2026

Every private limited company has a fixed calendar of board meetings, an AGM and ROC filings — whether or not it did business during the year. Our team runs that calendar for you, prepares the documents and files on the MCA portal.

Overview

What a private limited company must do every year

Under the Companies Act, 2013, a private company’s yearly compliance follows the financial year (April–March):

  • Board meetings — at least four a year, with no more than 120 days between two meetings (small companies and OPCs: at least one in each half of the year).
  • Audit — accounts audited by the statutory auditor (a Chartered Accountant).
  • AGM — by 30 September.
  • AOC-4 (financial statements) within 30 days of the AGM, and MGT-7 / MGT-7A (annual return) within 60 days of the AGM.
  • DPT-3 by 30 June, MSME-1 half-yearly where dues to MSMEs are outstanding, and ADT-1 when an auditor is appointed.
  • DIR-3 KYC for each director — now once every three financial years (next due by 30 June 2028 for directors who have filed), plus updates within 30 days of a change in contact details.

From 1 December 2025, a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore is a small company, with lighter requirements such as MGT-7A.

Based on the Companies Act, 2013 and the rules made under it. Last updated: 27 September 2026.

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What This Service Covers

What our annual compliance service covers

1

Compliance calendar and reminders for the whole year

2

Board meeting notices, agendas, minutes and resolutions

3

AGM documents, directors’ report and coordination with your auditor

4

AOC-4, MGT-7 / MGT-7A, DPT-3, MSME-1 and ADT-1 filings

5

Statutory registers and DIR-3 KYC for directors

Key facts at a glance

30 September

Last date to hold the AGM

30 days

AOC-4 due after the AGM

60 days

MGT-7 / MGT-7A due after the AGM

30 June

DPT-3 return due each year

₹10 cr / ₹100 cr

Small company limits for paid-up capital and turnover, from 1 December 2025

3 years

DIR-3 KYC cycle for directors from 2026

Common Issues

Where annual compliance commonly slips

Late filings cost ₹100 a day per form, with no upper limit, and can lead to director disqualification.

Filings missed for years

Additional fees build up and directors can be disqualified for non-filing over three years.

Board meetings not documented

Minutes and registers missing when a bank, investor or auditor asks.

Small-company status not checked

Paying for compliance the company no longer needs, or missing what it does.

Related Services

Related services

Other compliance that usually runs alongside.

Statutory Registers

Maintaining registers under the Act.

DPT-3 Return

Return of deposits and loans.

DIR-3 KYC

Director KYC every three years.

Appointment of Auditor

ADT-1 and auditor rotation.

Documents Required

Documents we need from you

Company Records

Meeting & Director Records

Our Process

How we manage your annual compliance

1

Calendar

We set up the year’s compliance calendar and reminders.

2

Board meetings

Notices, agendas and minutes for each meeting.

3

Audit

Coordination with your statutory auditor.

4

AGM

Directors’ report, notice and AGM minutes.

5

ROC filings

AOC-4, MGT-7 / 7A and other forms filed on time.

6

Records

Registers updated and records kept for the year.

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Penalties

Late fees and penalties

Missing deadlines is costly and gets harder to fix over time.

Additional fee

₹100 a day per form after the due date.

Director disqualification

Directors of a company that has not filed for three years can be disqualified.

Strike-off

Long-term non-filing can lead the ROC to strike the company off.

Penalties

Separate penalties under the Act for the company and officers in default.

Get in Touch

Share your query and our team will reply during business hours.






    FAQs

    Frequently Asked Questions

    What are the annual filings for a private limited company?

    Mainly AOC-4 (financial statements), MGT-7 or MGT-7A (annual return), DPT-3, MSME-1 where applicable, and income tax returns.

    Within six months of the financial year-end, so by 30 September for a March year-end.

    No. From 2026 it is filed once every three financial years, with updates within 30 days if a director’s contact details change.

    An additional fee of ₹100 a day per form applies, and continued default can lead to director disqualification and strike-off.

    Yes. Every registered company must file its annual returns and financial statements.

    About Expertvuw

    Who handles your case

    CS Chetna Shoor, Company Secretary and Director, Expertvuw

    CS Chetna Shoor

    ACS – Director, Expertvuw Management Pvt Ltd

    This work is handled by Expertvuw’s team, with filings made on the MCA portal. Certifications and audits required by law are issued by independent practising professionals engaged for your case.

    Expertvuw Management Pvt Ltd