Overview
Every company registered in India must complete a fixed set of annual compliances. It must hold board meetings and an AGM, have its financial statements audited, file the financial statements in Form AOC-4 within 30 days of the AGM, and file the annual return in Form MGT-7 (or MGT-7A for small companies and OPCs) within 60 days of the AGM. These obligations apply even when the company has no turnover.
What Is Company Annual Compliance?
Annual compliance covers the recurring filings and meetings required by the Companies Act, 2013, its Rules and the Secretarial Standards. It keeps the company’s MCA records current and keeps the company and its directors in good standing.
Key Annual Compliances
| Compliance | Due date / frequency | Form |
|---|---|---|
| Board meetings | At least 4 a year, with no more than 120 days between two meetings (small companies and OPCs: 1 per half-year) | Minutes |
| Annual General Meeting | Within 6 months of FY end, which is 30 September for most companies (first AGM within 9 months) | — |
| Filing of financial statements | Within 30 days of the AGM | AOC-4 / AOC-4 XBRL / AOC-4 CFS |
| Annual return | Within 60 days of the AGM | MGT-7 / MGT-7A |
| Auditor appointment intimation | Within 15 days of the AGM (when an auditor is appointed or reappointed) | ADT-1 |
| Director KYC | According to the periodicity currently notified by the MCA | DIR-3 KYC / web KYC |
| MSME outstanding dues return | Half-yearly (April–September by 31 October; October–March by 30 April), where applicable | MSME-1 |
| Return of deposits / exempted receipts | By 30 June | DPT-3 |
| Filing of board resolutions (where required) | Within 30 days | MGT-14 |
| Disclosure of director interest | First board meeting of each FY | MBP-1 / DIR-8 |
| CSR reporting (if applicable) | With the financial statements | CSR-2 |
Who Needs This Service?
Every private company, public company, OPC, Section 8 company, Nidhi and producer company needs it. The exact forms depend on the company’s category, size and activities.
Company Annual Compliance in Chennai / Tamil Nadu
Filings of companies registered in Tamil Nadu are processed under ROC Chennai or ROC Coimbatore. An application to extend the AGM date (up to three months, not for the first AGM) is made in Form GNL-1 to the jurisdictional ROC.
Benefits
Timely compliance avoids the ₹100-per-day additional fees and the penalties, protects directors from disqualification under Section 164(2), and keeps the company eligible for bank finance, tenders and investment. Professional support keeps the calendar, drafts the minutes, board report and notices, and files the forms correctly.
Annual Compliance Features by Company Type
The compliance load changes with the type and size of the company.
| Company type | Board meetings | Notable position |
|---|---|---|
| One Person Company and small company | At least one in each half-year with the prescribed gap | Some disclosures are relaxed |
| Private company | At least four a year with the prescribed gap | Full annual filings |
| Public company | At least four a year with the prescribed gap | Additional officer and committee requirements as thresholds apply |
| Listed company | As per company law and listing rules | SEBI listing compliance on top |
Documents Required
These include the audited financial statements with the auditor’s report, the board’s report and annexures, the AGM notice and minutes, the shareholding pattern and the details of transfers, the directors’ details and changes, and the particulars of loans, deposits and related-party transactions.
Process
- Hold the board meeting to approve the audited accounts and the board’s report.
- Issue the AGM notice at least 21 clear days in advance (shorter notice needs consent).
- Hold the AGM and adopt the accounts.
- File AOC-4 within 30 days and MGT-7/7A within 60 days.
- File ADT-1 where an auditor is appointed, and file the other periodic returns as they fall due.
How KVA Handles Company Annual Compliance
Karthick Vijayakumar & Associates, Company Secretaries, supports you through each stage with a single point of contact and a clear record of what has been done.
| Step | Stage | What KVA does |
|---|---|---|
| 1 | Requirement review | We understand your entity, objective and timeline, and confirm what Company Annual Compliance involves for your specific facts. |
| 2 | Document checklist | You receive a clear list of documents, particulars and approvals needed, with gaps flagged early. |
| 3 | Preparation and filing | Our team prepares, reviews and files the required forms and records, and tracks each acknowledgement. |
| 4 | Completion and follow-up | We hand over final records and explain the compliance that follows, so nothing is missed afterwards. |
Fees and Charges
MCA filing fees depend on authorised capital, according to the fee rules. Late filing attracts an additional fee of ₹100 per day for AOC-4 and MGT-7, with reduced amounts for small companies and OPCs in some cases. Professional fees are available on enquiry.
Consequences of Delay in Annual Compliance
Late filing carries a cost that grows over time.
| Default | Consequence |
|---|---|
| Late annual filings | Additional fees for each day of delay |
| Late director KYC | Fee for late filing and risk of DIN deactivation |
| Repeated non-filing | Risk of director disqualification and strike-off action |
Why Karthick Vijayakumar & Associates
Work is handled by company secretaries who deal with statutory filings and governance every day.
Timelines for Company Annual Compliance are tracked so that approvals and filings do not slip.
Plain-language updates at each stage, with no guesswork about what is pending.
Organised, decision-ready documentation that supports audits, banks and future filings.
Frequently Asked Questions
Within 30 days of the AGM. For most companies, whose AGM is due by 30 September, this means around 29–30 October.
Within 60 days of the AGM, which usually falls around the end of November.
MGT-7A is the abridged annual return for OPCs and small companies. All other companies file MGT-7.
A private company whose paid-up capital and turnover do not exceed the limits notified under Section 2(85). These limits were last revised to ₹10 crore paid-up capital and ₹100 crore turnover. Holding and subsidiary companies, Section 8 companies and certain others are excluded.
Yes. The ROC can grant an extension of up to three months for special reasons, except for the first AGM.
Yes. Every company other than an OPC must hold an AGM.
The directors become disqualified under Section 164(2), and the ROC may initiate strike-off of the company under Section 248.
Only when an auditor is appointed or reappointed, which is usually once in a five-year term. It is also required when a casual vacancy is filled.
Specified companies that have dues outstanding for more than 45 days to micro or small enterprises.
Every company that has received money, loans or amounts that are not deposits must report them in DPT-3, unless it falls within the specific exemptions.
Yes. They are separate forms. In practice, AOC-4 is filed first.
A company with subsidiaries, associates or joint ventures must also file its consolidated financial statements in AOC-4 CFS.
The MCA has permitted AGMs through video conferencing under general circulars, subject to the time periods specified in them.
Statutory registers (members, directors, charges, contracts and loans), minute books and attendance registers, as required under the Act and SS-1 and SS-2.
It was a one-time company verification form introduced in 2019. Companies that did not file it were marked “ACTIVE non-compliant”, with restrictions on certain filings until it was filed.
Yes. MCA filings are electronic, and compliance support is provided for companies across India.
Hold a board meeting, finalise and audit the accounts, convene the AGM, file AOC-4 for financial statements and MGT-7 or MGT-7A for the annual return, and complete director KYC.
The AGM must be held within six months of the end of the financial year, and not more than fifteen months after the previous AGM, except for the first AGM which has its own time limit.
Late filing attracts an additional fee that increases with the length of the delay, per form. The fee structure is fixed in the Companies (Registration Offices and Fees) Rules and should be checked at the time of filing.
The forms generally need AGM details, so delay in holding the AGM delays the filings. An extension of AGM may be sought from the Registrar only for valid reasons and within time.
Need Help With Your Company’s Annual Compliance?
Contact Karthick Vijayakumar & Associates to review your compliance status and the filings due this year.
Contact UsSpeak with Karthick Vijayakumar & Associates
Third Floor, New No. 599, Old No. 230, Konnur High Road, Ayanavaram, Chennai, Tamil Nadu, 600023, India
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