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MCA Annual Compliance Checklist | N D Savla & Associates
Corporate Compliance

MCA Annual Compliance Checklist

Every registered company carries a fixed calendar of ROC filings regardless of revenue or activity. Missing one is rarely fatal on its own — missing several compounds fast.

N D Savla & Associates · Corporate Compliance · 6 min read
9+ statutory filings a typical company owes the MCA each year
₹100/day penalty per delayed ROC form, with no upper cap
30 days typical window after the AGM to file annual returns
01 Stakes

Why MCA Compliance Is Non-Negotiable

Unlike tax filings, MCA compliance is owed regardless of whether the company made a profit, or any revenue at all. A dormant company with zero transactions still owes its full annual filing calendar — and the penalties for missing it run per day, per form, with no ceiling.

A company that hasn’t filed for two years doesn’t have one problem. It has every year’s penalty, compounding on top of the next.
  • Confirm which filings apply based on your company type and size
  • Check whether any prior year’s filings are still outstanding
  • Identify who currently owns responsibility for each deadline
  • Set reminders at least 30 days ahead of every due date, not on it
02 Filings

The Core Annual Filings

Three filings anchor the annual calendar for most private limited companies: the financial statements, the annual return, and the auditor appointment confirmation. Each has its own form, deadline, and documentation requirement.

  • AOC-4: financial statements, due within 30 days of the AGM
  • MGT-7 / MGT-7A: annual return, due within 60 days of the AGM
  • ADT-1: auditor appointment or reappointment confirmation
  • DPT-3: annual return of deposits, where applicable
03 Governance

Board Meetings & Statutory Registers

Filings are the visible layer of compliance. Board meeting cadence and statutory registers are the paper trail that proves the company was actually governed the way its filings claim — and it’s the first thing diligence teams ask to see.

Private companies must hold at least four board meetings a year, with no more than 120 days between two consecutive meetings.
Registers of members, directors, and charges must be maintained and kept current at the registered office at all times.
Every board decision needs a minute on record within 30 days of the meeting — this is often the first document requested in due diligence.
Transactions with directors or their relatives need board approval and disclosure before, not after, they happen.
04 Directors

Director & KYC Obligations

Every director holding a DIN must complete annual KYC, regardless of how many companies they’re associated with or whether they’re actively involved in operations. A lapsed DIN quietly deactivates and can hold up any filing that requires the director’s signature.

  • File DIR-3 KYC for every director before the annual deadline
  • Confirm director details on record match current PAN and address
  • Track DIN status for any director who has gone inactive
  • Update MCA records promptly on any change in directorship
05 Triggers

Event-Based Filings You Might Be Missing

Beyond the fixed annual calendar, specific corporate events each trigger their own filing — and these are the ones companies most often miss, because they don’t recur on a predictable date.

  • Share allotment: PAS-3 within 30 days of allotment
  • Charge creation or modification: CHG-1 within 30 days
  • Registered office change: INC-22 before the change takes effect
  • Director appointment or resignation: DIR-12 within 30 days
06 Calendar

Your Annual Compliance Calendar

A predictable rhythm across the year keeps MCA compliance from ever becoming a scramble.

  • Q1: Hold the AGM and finalise financial statements for filing
  • Q2: File AOC-4, MGT-7, and ADT-1 within their respective deadlines
  • Q3: Complete director KYC and review statutory registers
  • Q4: Audit the year’s event-based filings for anything outstanding

"Non-compliance doesn’t announce itself until diligence — by then, the cost has already multiplied."

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