Company Annual Filing Calendar

Annual compliance is not optional

A common and expensive misconception among founders is that a dormant company, one that did no business, has nothing to file. In fact, every private limited company must complete annual ROC (Registrar of Companies) filings regardless of turnover or activity, from the year it is incorporated. A company with zero revenue still files.

These filings are made on the MCA portal and flow from the Companies Act. Miss them and the penalties are steep and, crucially, per day with no upper cap on the core forms, which is how a small oversight becomes a large liability. Directors are personally responsible.

The core annual filings

The backbone of annual compliance for a private limited company:

• Hold the AGM (Annual General Meeting) within 6 months of the financial year-end, by 30 September for a 31 March year-end.
• AOC-4, filing of financial statements, due within 30 days of the AGM (typically by 30 October).
• MGT-7 / MGT-7A, the annual return, due within 60 days of the AGM (typically by 29 November). MGT-7A is the abridged form for small companies and OPCs.

The other recurring forms

Beyond the core two, several forms recur:

• DIR-3 KYC, annual KYC for every director with a DIN, due by 30 September. Miss it and the DIN is deactivated with a ₹5,000 reactivation fee.
• DPT-3, annual return of deposits/loans, due by 30 June.
• Form ADT-1, auditor appointment, filed within 15 days of the AGM that appoints them.
• Income tax return of the company, a separate filing under the Income Tax Act, distinct from ROC filings.

Newly incorporated companies also have one-time filings like INC-20A (commencement of business) and the first auditor appointment, see our company registration service for the post-incorporation checklist.

Penalties for late filing

This is where directors get hurt. Late filing of AOC-4 or MGT-7 attracts a penalty of ₹100 per day, per form, with no maximum cap. A filing six months late on both forms runs to tens of thousands of rupees. Additional penalties apply to the company and to every officer in default.

Persistent non-filing can lead to the company being struck off, directors being disqualified for five years, and the DINs being deactivated. Unlike many compliances where the cost is modest, ROC penalties compound daily, making a reliable compliance calendar one of the best-value things a small company can put in place.

Staying compliant without the stress

The practical answer is a tracked annual calendar: AGM by 30 September, DIR-3 KYC by 30 September, AOC-4 within 30 days of the AGM, MGT-7 within 60 days, DPT-3 by 30 June, plus the company's income tax return and any audit. For a founder juggling a business, one missed date is easy, and expensive.

Our company registration service and Virtual CFO service keep your entire ROC calendar on track, prepare and file every form, and coordinate the statutory audit and tax return, so nothing slips. book a free consultation for a compliance review of your company.

Your year-at-a-glance ROC calendar

Pin this sequence for a 31 March year-end company, all filed on the MCA portal:

• 30 June: DPT-3 (return of deposits/loans).
• By 30 September: hold the AGM; complete DIR-3 KYC for every director.
• Within 15 days of the AGM: ADT-1 (auditor appointment).
• Within 30 days of the AGM (~30 Oct): AOC-4 (financial statements).
• Within 60 days of the AGM (~29 Nov): MGT-7 / MGT-7A (annual return).
• Separately: the company's income tax return on the income tax e-filing portal, plus statutory audit.

Because AOC-4 and MGT-7 penalties run at ₹100 per day per form with no cap, a single missed filing quietly compounds. A tracked calendar, or a compliance partner who owns these dates, is the cheapest insurance a small company can buy.