Every registered company and LLP in India must file annual returns with the Registrar of Companies — even with zero revenue. Miss a deadline and penalties start at ₹100 per day per form with no upper cap. Miss two years and directors can be disqualified for five years. We track every deadline and file on time, every year.
Annual filings for companies
| Form | Purpose | Due date |
|---|---|---|
| AOC-4 | Financial statements (balance sheet, P&L, auditor's report) | Within 30 days of AGM |
| MGT-7 / MGT-7A | Annual return (company details, shareholders, directors) | Within 60 days of AGM |
| ADT-1 | Intimation of auditor appointment | Within 15 days of AGM |
| DIR-3 KYC | Director KYC verification | 30 September every year |
| DPT-3 | Return of deposits and outstanding loans | 30 June every year |
AGM must be held by 30 September for March-ending companies. AOC-4 must be filed before MGT-7. OPC files AOC-4 within 180 days of FY end and is exempt from holding an AGM.
Annual filings for LLPs
| Form | Purpose | Due date |
|---|---|---|
| Form 11 | Annual return (partner details, contributions) | 30 May every year |
| Form 8 | Statement of account and solvency | 30 October every year |
Both forms must be filed even if the LLP had no business activity — file with nil values. LLP audit is mandatory if turnover exceeds ₹40 lakh or capital contribution exceeds ₹25 lakh.
Board meetings & resolutions
- Minimum 4 board meetings per year — one per quarter, gap not exceeding 120 days
- First board meeting within 30 days of incorporation
- Resolutions required for: auditor appointment, financial statement approval, director changes, bank accounts, share allotments, borrowings and related-party transactions
Statutory registers
Companies must maintain registers at the registered office, including:
- Register of Members (MGT-1)
- Register of Directors and KMP
- Register of Charges (CHG-7)
- Register of Contracts with director interest (MBP-4)
- Register of Loans, Guarantees and Security (MBP-2)
- Register of Significant Beneficial Owners (BEN-3)
Event-based filings
Corporate events trigger separate MCA filings — most due within 30 days:
- DIR-12 — appointment or resignation of directors
- SH-7 — increase in authorised share capital
- PAS-3 — allotment of shares
- INC-22 — change of registered office address
- MGT-14 — filing of board and special resolutions
- CHG-1 / CHG-4 — creation or satisfaction of charges
Penalties for non-compliance
| Violation | Consequence |
|---|---|
| Late AOC-4 or MGT-7 | ₹100 per day per form — no upper cap |
| Late DIR-3 KYC | DIN deactivated; ₹5,000 reactivation fee |
| Non-filing for 2+ consecutive years | Director disqualification under Sec 164(2) — barred for 5 years |
| Persistent non-filing | ROC may initiate strike-off proceedings |
| Late LLP Form 8 / Form 11 | ₹100 per day per form — no cap |