AOC-4 — Financial Statements
Balance sheet, P&L, cash flow, Board’s report and auditor’s report. File within 30 days of AGM. Late fee ₹100/day (uncapped).
PRIVATE LIMITED COMPANY COMPLIANCE
Privated Limited Compliance Registration
Stay MCA-compliant year after year. Annual return (MGT-7), financial statements (AOC-4), director KYC, board meetings, AGM, auditor appointment, ITR-6 and more . Zero-penalty focus. Filing cycle April to December.
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AOC-4 · MGT-7Core ROC Filings
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SAMPLE
Private Limited Company Compliance Certificate
Government Authority / MCA — sample official certificate
Illustrative sample. Your official certificate is issued after approval.
01
AOC-4 & MGT-7
Financial statements within 30 days of AGM; annual return within 60 days of AGM
02
DIR-3 KYC by 30 Sep
Annual KYC for every director; miss it and DIN can be deactivated (₹5,000 late fee)
03
4 Board Meetings
Minimum 4 per year with gap not exceeding 120 days (Section 173)
04
AGM by 30 Sep
Within 6 months of FY end (31 March) — typically by 30 September
OVERVIEW
What is Annual Compliance for a Pvt Ltd?
Annual compliance for a private limited company is the set of mandatory filings, meetings and audits every Pvt Ltd must complete each financial year under the Companies Act, 2013 to maintain active status with the Registrar of Companies.
Core obligations include filing AOC-4 (financial statements) and MGT-7 (annual return) with the ROC, conducting at least 4 board meetings (gap ≤ 120 days), holding an AGM within 6 months of FY end, completing DIR-3 KYC for all directors by 30 September, appointing/ re-appointing the auditor (ADT-1), filing ITR-6 and meeting GST/TDS obligations. Non-compliance attracts ₹100/day per form (uncapped for AOC-4/MGT-7), DIN deactivation and possible director disqualification under Section 164(2) after 3 consecutive years of default.
Governing Law
Companies Act, 2013
Regulator
ROC · MCA (mca.gov.in)
Key Forms
AOC-4 · MGT-7 · DIR-3 KYC · ADT-1
Cycle
April – December
COMPLIANCE CHECKLIST
Key Annual Obligations
| Compliance | Form / Action | Due Date (Indicative) | Penalty (Indicative) |
|---|---|---|---|
| Financial Statements | AOC-4 | 30 days after AGM | ₹100/day |
| Annual Return | MGT-7 / MGT-7A | 60 days after AGM | ₹100/day |
| Director KYC | DIR-3 KYC | 30 September | ₹5,000 + DIN block |
| Auditor Appointment | ADT-1 | 15 days after AGM | Late fee applicable |
| Board Meetings | Minutes (min 4/year) | Gap ≤ 120 days | ₹25,000 / meeting / director |
| AGM | Notice + Minutes | By 30 September | Company + officer penalties |
| Income Tax Return | ITR-6 | 31 October (with audit) | ₹5,000–₹10,000 (late) |
| GST Annual Return | GSTR-9 | 31 December | ₹200/day (capped) |
ROC FILINGS
Core MCA Forms
MGT-7 / MGT-7A — Annual Return
Company particulars, directors, shareholding and compliance status. Within 60 days of AGM. Small companies/OPCs may use MGT-7A.
DIR-3 KYC
Annual KYC for every director by 30 September. Miss it and DIN can be deactivated; late fee ₹5,000 to reactivate.
ADT-1 — Auditor
Intimation of appointment/re-appointment of statutory auditor within 15 days of AGM.
MEETINGS
Board Meetings & AGM
Board Meetings (Section 173)
Minimum 4 board meetings in a calendar year. Gap between two consecutive meetings must not exceed 120 days. Minutes to be maintained.
AGM (Section 96)
Hold within 6 months of the end of the financial year — typically by 30 September for FY ending 31 March. Approve accounts, appoint auditor, etc.
MBP-1 & DIR-8
Disclosure of interest (MBP-1) and director declaration (DIR-8) at the first board meeting of the financial year (or as required).
Statutory Registers
Maintain registers of members, directors, charges, etc., and keep them updated with filings and meeting decisions.
COMPLIANCE CALENDAR
Typical Year (FY Ending 31 March)
April – June
Close books; start/complete statutory audit; prepare Directors’ Report and financial statements.
July – August
Board meeting to approve audited financials and Board’s Report; plan AGM.
September
Hold AGM (by 30 Sep); file DIR-3 KYC for all directors by 30 Sep; tax audit where applicable.
October
File AOC-4 (within 30 days of AGM); ADT-1 (within 15 days of AGM); ITR-6 by 31 Oct (with audit).
November
File MGT-7 / MGT-7A (within 60 days of AGM — e.g. by ~28/29 Nov if AGM on 30 Sep).
December
File GSTR-9 (if applicable) by 31 Dec; continue board meeting schedule for the year.
PENALTIES
Cost of Non-Compliance
| Default | Consequence (Indicative) |
|---|---|
| Late AOC-4 / MGT-7 | ₹100 per day per form (company + officers); can run into large amounts |
| Missed DIR-3 KYC | DIN deactivation; ₹5,000 late fee to reactivate |
| Board meeting default | Penalty on company and every defaulting director (e.g. ₹25,000 per meeting context) |
| AGM not held in time | Company and officer-level penalties under the Act |
| 3 consecutive years of default | Director disqualification under Section 164(2) |
WHY CHOOSE US
Why Corporate Mart for Pvt Ltd Compliance?
Full-Year Calendar
We track AOC-4, MGT-7, DIR-3 KYC, ADT-1, board meetings and AGM so nothing is missed from April to December.
ROC Filing Done Right
Financials and annual return prepared and filed on the MCA portal with the correct attachments and DSCs.
Meetings & Registers
Board and AGM documentation and statutory registers maintained so your secretarial record is audit-ready.
Penalty Avoidance
Deadline alerts and timely filing to avoid ₹100/day fees, DIN deactivation and Section 164(2) risk.
Audit → Board → AGM → DIR-3 KYC → AOC-4 → MGT-7 → ITR / GSTR-9
FAQ
Frequently Asked Questions
Within 30 days of the AGM. If the AGM is held on 30 September, AOC-4 is typically due by about 29/30 October. Late fee is ₹100 per day.
Within 60 days of the AGM. With an AGM on 30 September, MGT-7 is typically due by about 28/29 November. Small companies and OPCs may file MGT-7A.
By 30 September every year for every director. Missing it can lead to DIN deactivation and a ₹5,000 late fee to reactivate.
At least 4 board meetings in a calendar year, with the gap between two consecutive meetings not exceeding 120 days (Section 173).
Within 6 months from the end of the financial year. For a company with FY ending 31 March, the AGM must be held by 30 September.
Directors can face disqualification under Section 164(2) of the Companies Act, 2013 for non-filing of financial statements or annual returns for 3 consecutive financial years.
Typically in the range of ₹200 to ₹600 per form depending on the company’s authorised capital. Confirm current MCA fee schedule at filing.
The package typically includes support for ITR-6 and TDS returns (24Q/26Q) as listed. Monthly GST return filing may be quoted separately depending on volume and needs.
