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Company Compliance Services India | Annual ROC Filing, AGM Compliance & Director KYC | CA Mumbai
MCA Services

Company Compliance Services in India
Annual ROC Filings, AGM Compliance, Director KYC & Companies Act 2013 Advisory

Annual ROC filings (AOC-4, MGT-7), AGM and board meeting compliance, DIR-3 KYC, DIN reactivation, statutory register maintenance, event-based filings, and Companies Act 2013 advisory — proactive compliance management for Private Limited Companies, OPCs, and public companies across India.

What Is Company Compliance — and Why Does It Matter Beyond Penalties?

A company registered in India never really stops having compliance obligations. Incorporation is the beginning of a continuous relationship with the Ministry of Corporate Affairs, the Registrar of Companies, and the statutory framework of the Companies Act 2013. From the moment a Private Limited Company is formed, it owes the ROC an annual account of its financial position and governance — and every year that it fails to deliver that account, the penalty meter runs at ₹100 per day per form, with no upper limit.

A company with no transactions or minimal activity does not have minimal compliance obligations. The Companies Act 2013 does not make annual filing obligations conditional on business activity. A director in a company with three years of pending filings faces automatic disqualification under Section 164(2) — the five-year bar from serving on any company's board — once the third year of default is established.

Company compliance is also the most critical factor in a company's commercial credibility. Banks check MCA filing history before sanctioning working capital. Investors conduct due diligence on compliance status before committing capital. A company with 'strike-off under process' or 'defaulter' status on the MCA portal at mca.gov.in loses commercial credibility instantly — with banks, investors, customers, and vendors simultaneously.

Annual Company Compliance Requirements Under the Companies Act 2013

The annual compliance calendar for a Private Limited Company with a 31 March financial year end follows a fixed structure — AGM by 30 September, AOC-4 by 30 October, MGT-7 by 29 November, DIR-3 KYC by 30 September, DPT-3 by 30 June, and MSME-1 in April and October.

Annual General Meeting (AGM)

Every Private Limited Company must hold its AGM within 6 months of the close of the financial year — by 30 September. Adoption of financial statements, auditor reappointment, and director rotation are mandatory agenda items.

Form AOC-4 — Financial Statement Filing

Audited financial statements filed with the ROC within 30 days of the AGM — by 30 October. Missing the window attracts ₹100 per day of additional fees with no upper cap.

Form MGT-7 — Annual Return

Annual return filed within 60 days of the AGM — by 29 November. Discloses the complete shareholding pattern, director changes, board meetings, and corporate events for the year. Small companies and OPCs file simplified MGT-7A.

DIR-3 KYC — Director KYC

Every individual holding a DIN must complete DIR-3 KYC on the MCA portal by 30 September every year. Missing this automatically deactivates the DIN — the director is functionally incapacitated until KYC is filed with the ₹5,000 penalty.

DPT-3 — Return of Deposits

Every company must file Form DPT-3 by 30 June — disclosing amounts received from directors, shareholders, or others that may qualify as deposits or are exempted from deposit classification. Nil returns are needed unless there are no such outstanding amounts at all.

MSME-1 — Outstanding Payments Return

Companies with outstanding payments to MSME vendors for more than 45 days must file MSME-1 twice yearly: by 30 April (October-March period) and by 31 October (April-September period). Applies even to disputed payments.

What Is Director Disqualification Under Section 164(2)?

Section 164(2) is the compliance provision with the most lasting personal consequences for founders and directors. It is automatic — triggered by MCA database analysis — and affects all companies in which the person was a director during the period of default.

Trigger Governing Section Consequence Duration
Director fails to file AOC-4 or MGT-7 for 3 consecutive financial years Section 164(2)(a) Disqualified from being appointed in any company for 5 years 5 years from date of order
Company has failed to repay deposits, debentures, or dividend for 1 year or more Section 164(2)(b) Disqualified from appointment in any other company until default is remedied Until default is remedied
Convicted of fraud/moral turpitude — 6+ months imprisonment Section 164(1)(d) Disqualified for 5 years from date of release from prison 5 years from release
DIN deactivated — DIR-3 KYC not filed by 30 September MCA Notification — Sections 153/154 DIN deactivated — director cannot sign any MCA forms or company documents Until DIR-3 KYC filed with ₹5,000 penalty

How We Handle Company Compliance Engagements

Our company compliance engagement follows a structured six-step workflow — from the initial health check and compliance calendar setup through annual ROC filings, director KYC, and event-based filing coordination.

01

Annual Compliance Health Check

We begin every new engagement with a complete health check — reviewing the company's MCA master data, checking the filing status of all forms for the last 3 years, identifying any disqualified directors or deactivated DINs, and computing the penalty exposure from any pending filings. This gives us a clear baseline and an action plan before any filings are made.
02

Compliance Calendar Setup and Deadline Management

We set up a customised compliance calendar covering every annual and event-based filing obligation — with due dates, responsible parties, document requirements, and advance reminder schedules. Clients receive advance warnings at 30, 15, and 7 days before every deadline. No deadline is missed because of inadequate lead time.Proactive — Not Reactive
03

AGM and Board Meeting Compliance

We assist with AGM planning — agenda preparation, director-retirement-by-rotation analysis, auditor reappointment documentation, notice drafting and dispatch (21 clear days), and post-AGM minutes drafting and signing. For board meetings, we prepare the agenda, circulate board papers, draft board resolutions for all decisions taken, and ensure minutes are signed within 30 days.Section 96, 101, 118 — Companies Act 2013
04

Annual ROC Filing — AOC-4 and MGT-7

We coordinate the preparation and audit of financial statements, attach the Board Report and Auditor Report, and file Form AOC-4 on the MCA portal within 30 days of the AGM. We prepare the complete annual return disclosing the shareholding pattern, director changes, and corporate events, and file Form MGT-7 (or MGT-7A for small companies and OPCs) within 60 days of the AGM.AOC-4 within 30 days | MGT-7 within 60 days
05

DIR-3 KYC and DIN Management

We track DIR-3 KYC status for every director associated with the company and complete the annual KYC for all directors by 30 September. For directors with deactivated DINs — whether from missed KYC or Section 164(2) disqualification — we handle DIN reactivation through the appropriate MCA process, including the ₹5,000 penalty payment and CA certification where required.DIR-3 KYC Deadline — 30 September Every Year
06

Event-Based Filings and Ongoing Secretarial Support

Whenever a corporate event occurs — director appointment or resignation, share allotment, registered office change, AOA amendment, MOA amendment, charge creation — we prepare the required MCA form, draft the board and shareholder resolutions, obtain digital signatures, and submit on the MCA portal within the prescribed deadline. We also advise on the governance and compliance implications of each event before it occurs.

Our Broader MCA and Secretarial Practice

Company compliance is the foundation — but it coordinates with a wider set of corporate actions and secretarial services. Our complete MCA practice covers:

Common Questions on Company Compliance in India

What is company compliance under the Companies Act 2013?
Company compliance under the Companies Act 2013 refers to the mandatory filings, governance practices, and statutory obligations every Private Limited Company, OPC, or public company must fulfil on an ongoing basis. Annual compliance includes Form AOC-4 (financial statements, within 30 days of AGM), Form MGT-7 (annual return, within 60 days of AGM), DIR-3 KYC for all directors (by 30 September), Form ADT-1 (auditor appointment, within 15 days of AGM), DPT-3 (deposits, by 30 June), and MSME-1 (half-yearly MSME payments, in April and October). Non-compliance results in ₹100 per day per form (no upper cap) and can lead to director disqualification under Section 164(2).
What is director disqualification under Section 164(2) of the Companies Act 2013?
Section 164(2) provides that a director of a company that has failed to file its annual return (MGT-7) or financial statements (AOC-4) for three consecutive financial years is automatically disqualified from being appointed as a director in any company for 5 years. This disqualification is automatic — triggered by MCA database analysis — and covers all companies in which the person was a director during the period of default. The MCA issues disqualification notices periodically and marks affected DINs as disqualified on the MCA master data.
What is DIR-3 KYC and what happens if a director misses the deadline?
DIR-3 KYC is the annual Know Your Customer verification every individual holding a DIN must complete on the MCA portal by 30 September every year — verifying identity, email, and mobile through OTP authentication. If not completed by 30 September, the DIN is automatically deactivated. A director with a deactivated DIN cannot sign any company documents, authorise any MCA filings, or be appointed to any board — until KYC is completed with the ₹5,000 penalty. DIN reactivation requires submitting DIR-3 KYC with the penalty and — in some cases — CA certification.
What is the AGM requirement for a Private Limited Company?
A Private Limited Company must hold its Annual General Meeting within 6 months from the close of the financial year — by 30 September for companies with a 31 March year end. The AGM must adopt audited financial statements, declare dividend if proposed, appoint directors retiring by rotation, and appoint or reappoint the statutory auditor. Notice must be given at least 21 clear days before the AGM. After the AGM, AOC-4 must be filed within 30 days and MGT-7 within 60 days.
What are the consequences of not maintaining statutory registers?
Every company must maintain statutory registers — Register of Members (Section 88), Register of Directors and KMP (Section 170), Register of Contracts with Related Parties (Section 189), Register of Charges (Section 85), and Minutes Books (Section 118) — at its registered office in the prescribed format. Failure to maintain these registers is a compliance violation under the Companies Act 2013 and exposes the company and its officers to penalties. Statutory registers are routinely reviewed during statutory audits, ROC inspections, and investor due diligence — a missing or incomplete register creates immediate credibility issues.

Ready to Put Your Company Compliance on Autopilot?

Annual ROC filings, AGM and board meeting compliance, DIR-3 KYC, DIN reactivation, statutory registers, and event-based filings — N D Savla & Associates manages complete company compliance across India.

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