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ROC and MCA compliance, built around one date
For a company, most yearly filings count from the annual general meeting. Miss that date in your plan and the rest slip with it. This is a map to use when you plan the year.
The company year, in order
Time limits below come from the Companies Act, 2013 and its rules, for a typical private company. Applicability depends on your company, and the MCA portal (opens in a new tab) is the official source.
| Step | What it is | Timing |
|---|---|---|
| Books close and audit | Financial statements are prepared and audited by an eligible auditor | Before the AGM |
| AGM | Members meet, unless the company is exempt from holding one | Within six months of the year end (nine months for the first AGM), and no more than 15 months after the last one (section 96) |
| ADT-1 | Notice of appointing an auditor | Within 15 days of the meeting that appoints the auditor (section 139) |
| AOC-4 | Filing financial statements | Within 30 days of the AGM (section 137) |
| MGT-7 or MGT-7A | Annual return. MGT-7A is for small companies and OPCs | Within 60 days of the AGM (section 92(4)) |
| Director KYC | Each director's KYC in the DIR-3 KYC web form | Once every three financial years, by 30 June, and within 30 days of a change in mobile, email or address (rule 12A, from 31 March 2026) |
| Through the year | Board meetings, registers, minutes, and event-based filings such as share issues or director changes | Depends on the event |
If you are an LLP
The recurring forms are different. Form 11, the annual return, is due within 60 days of the year end, so by 30 May (section 35 of the LLP Act). Form 8, the statement of account and solvency, is due within 30 days after the first six months of the year, so by 30 October (rule 24 of the LLP Rules). Tax audit or accounts audit may also apply depending on size, so ask.
A dormant company or LLP may still have filing duties. Stopping business does not stop the calendar by itself.
Who can do what
- Preparing and uploading forms
- Often done by a company secretary, CA or their staff.
- Certifying a form
- Some forms need a practising professional's certification. The annual return of a listed company, or of a company with paid-up capital of ₹10 crore or more or turnover of ₹50 crore or more, must be certified by a company secretary in practice in Form MGT-8 (rule 11(2)). Ask which applies to each form.
- Auditing financial statements
- Only an eligible auditor. See audit support.
- Signing
- Directors or designated partners sign and answer for the filing.
Keeping the year on track
- Fix the AGM date early, then count back to when the audit and books must be finished.
- Keep a one-page calendar with each form, the person responsible and the date, and review it quarterly.
- Hold the records yourself. Minutes, registers, filed forms and acknowledgements should sit with the company.
- Note events as they happen. A change in directors or capital may start its own clock.
- Keep control of your MCA login and digital signatures, and know when they expire.
If you have fallen behind
Late filings attract additional fees. For a late AOC-4 or annual return, section 403 sets at least ₹100 for each day of delay. Long defaults can have more serious results for a company and its directors. Do not assume that a small company goes unnoticed. Deepak Mittal can list with you what is pending, what it may cost, and whether any official scheme is currently open.
Questions to ask Deepak Mittal before work starts
- Which forms apply to us this year, and why?
- Who is certifying them, with what qualification and membership number?
- What is your cut-off for receiving audited accounts?
- Are event-based filings and registers included, or only annual forms?
- Will I get copies of every filing and acknowledgement?
What affects the fee
Entity type, pending years, event-based filings, secretarial records, and certification. Government fees and additional fees are separate from any professional's charge, so ask for both in writing.
Sources checked, November 2026
- Companies Act, 2013 on a consolidated copy: section 96 (opens in a new tab), section 92 and rule 11 (opens in a new tab), section 137 (opens in a new tab), section 139 (opens in a new tab), section 403 (opens in a new tab); G.S.R. 943(E) of 31 December 2025 (opens in a new tab) on rule 12A (read 10 November 2026)
- LLP Act, 2008 section 35 (opens in a new tab) and LLP Rules rules 24 and 25 (opens in a new tab)
- TaxGuru reproducing General Circular 05/2026, 24 October 2026 (opens in a new tab) (secondary)
Need help with ROC filings?
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