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✦ ROC · MCA · Income TaxCompany Annual Compliances
Company Annual Compliances
Every Private Limited Must File
Stay compliant under the Companies Act, 2013. File AOC-4, MGT-7, DIR-3 KYC & Income Tax Return on time — avoid penalties up to ₹200/day with expert CA & CS support across India.
What Are Company Annual Compliances?
Under the Companies Act, 2013, every registered company in India — including Private Limited Companies, One Person Companies (OPC), and Section 8 Companies — must complete a defined set of annual compliances every financial year, regardless of turnover or activity status.
Company annual compliance refers to the legal obligations a company must fulfil each year to remain in good standing with the Ministry of Corporate Affairs (MCA), the Registrar of Companies (ROC), and the Income Tax Department. Non-compliance can result in daily monetary penalties, director disqualification, and even striking off of the company from the register.
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ROC Filings (MCA)
File Form AOC-4 (financial statements) and Form MGT-7 (annual return) with the Registrar of Companies each year.
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Income Tax Return
File the company's ITR with the Income Tax Department, along with a tax audit report if turnover exceeds the prescribed threshold.
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Statutory Audit
Every company must get its accounts audited by a practising Chartered Accountant before filing ROC and ITR returns.
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Director KYC (DIR-3)
All directors holding a DIN must file DIR-3 KYC annually to keep their DIN active and avoid a ₹5,000 penalty.
Annual Compliance Checklist for Private Limited Company
Complete list of mandatory compliances, applicable forms, due dates, and penalties for FY 2024-25 / AY 2025-26.
| Compliance | Form / Filing | Due Date | Penalty for Delay |
|---|---|---|---|
| Director KYC | DIR-3 KYC | 30th September | ₹5,000 flat |
| Statutory Audit | Audit Report | Before AGM | Prosecution risk |
| Annual General Meeting | AGM Minutes | 30th September | ₹1 Lakh+ |
| Auditor Appointment | ADT-1 | 15 days from AGM | ₹300/day |
| Financial Statements | AOC-4 | 30th October | ₹100/day |
| Annual Return | MGT-7 | 30th November | ₹200/day |
| Income Tax Return | ITR-6 | 30th October | ₹1,000–₹10,000 |
| TDS Return Filing | Form 24Q / 26Q | Quarterly | ₹200/day |
📌 All deadlines above are for companies following the standard April–March financial year. Dates may differ if extended by MCA via circular.
Penalties for Non-Compliance — Know Before It's Too Late
Ignoring annual compliances doesn't just risk fines — it can result in director disqualification and company strike-off.
₹200/day
Penalty for delayed MGT-7 (Annual Return) filing after due date
₹100/day
Penalty for late filing of AOC-4 (Financial Statements) with MCA
₹5,000
Flat penalty for each director who misses DIR-3 KYC filing deadline
⚠️ Serious Consequence: Director Disqualification
Under Section 164(2) of the Companies Act, 2013, if a company fails to file annual returns or financial statements for 3 consecutive years, all its directors are disqualified from acting as directors of any company for a period of 5 years. Additionally, the company may be struck off the MCA register.
How to Complete Company Annual Compliance — Step by Step
Follow this exact process to ensure your Private Limited Company stays fully compliant every financial year.
1
Complete DIR-3 KYC for All Directors
Every director holding a Director Identification Number (DIN) must verify their identity annually by filing DIR-3 KYC with their personal mobile number and personal email address. Deadline: 30th September. Penalty for missing: ₹5,000 per director.
2
Get Statutory Audit Done
Appoint a qualified Chartered Accountant and have the company's books of accounts audited for the financial year. The auditor will review bank statements, ledgers, and all financial transactions to prepare audited financial statements and the Audit Report.
3
Hold Annual General Meeting (AGM)
Conduct the AGM within 6 months of the financial year end (by 30th September for April–March FY). The agenda includes approval of audited financials, dividend declaration, and re-appointment of auditor. Maintain proper AGM minutes and attendance register.
4
File Form AOC-4 with MCA
File the audited Balance sheet and profit & loss account using Form AOC-4 on the MCA21 portal within 30 days of the AGM (by 30th October). Attach the auditor's report, director's report, and financial statements. Late filing penalty: ₹100 per day.
5
File Form MGT-7 (Annual Return)
File the company's Annual Return in Form MGT-7 within 60 days of the AGM (by 30th November). This discloses details of shareholders, directors, registered office, share capital, indebtedness, and other key company information. Late filing penalty: ₹200 per day.
6
File Income Tax Return (ITR-6)
File the company's ITR-6 on the Income Tax e-filing portal by 30th October. If the company is subject to a tax audit under Section 44AB (turnover above prescribed threshold), the Tax Audit Report (Form 3CD) must also be submitted by the same date.
7
File Quarterly TDS Returns
If the company has made any Payments subject to TDS (salaries, rent, professional fees, contractor payments), file quarterly TDS returns in Form 24Q and 26Q and issue Form 16/16A to deductees. Penalty for delay: ₹200 per day.
Why Choose SetupFiling for Annual Compliance?
We're a team of practising CAs and CSs with 10+ years of experience in corporate compliance across India.
Never Miss a Deadline
We track all your compliance due dates and send timely reminders so your company never faces avoidable penalties.
Transparent Pricing
Fixed, upfront pricing with no hidden charges. Get a detailed quote within 30 minutes of your enquiry.
Completely Online
Share documents digitally, track progress in real-time, and get filing acknowledgements directly on WhatsApp or email.
Expert CA & CS Team
Every compliance is handled by a qualified CA or CS — not a back-office executive. Your filings are in expert hands.
End-to-End Managed
From Statutory Audit to ROC filing and ITR — everything is handled under one roof so you don't juggle multiple vendors.
100% Compliant Filings
All filings are reviewed for accuracy before submission. We take responsibility for compliant, error-free MCA and IT filings.
Related Compliance Services
Explore more services from setupfiling.in to keep your company fully compliant across all areas.
Annual Compliance for Private Limited Company
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INC-20A Filing – Commencement of Business
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Income Tax Return – A.Y. 2026-27
TDS Payment and TDS Return Filing
Digital Signature Certificate (DSC) – Class 3
Company Director Addition / Removal
Register a Private Limited Company in India
GST Registration for Companies
Income Tax Audit under Section 44AB
Company Annual Compliance Service — All Across India
SetupFiling.in provides end-to-end annual compliance services for Private Limited Companies registered in every state of India — 100% online.
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Frequently Asked Questions
Answers to the most common questions about company annual compliance in India.
Every Private Limited Company must complete: (1) DIR-3 KYC for all directors by 30th September, (2) Statutory Audit before AGM, (3) AGM within 6 months of FY end, (4) AOC-4 filing by 30th October, (5) MGT-7 filing by 30th November, (6) Income Tax Return by 30th October, and (7) TDS returns quarterly. These are mandatory under the Companies Act, 2013 and the Income Tax Act, 1961.
Yes. Annual compliance is mandatory for all registered companies irrespective of turnover or business activity. Even a dormant or inactive Private Limited Company must file AOC-4, MGT-7, and ITR each year. Failure to do so can result in the company being struck off the MCA register and directors being disqualified.
The penalty for late filing of Form AOC-4 (financial statements) is ₹100 per day of default. The penalty for late filing of Form MGT-7 (annual return) is ₹200 per day of default. Both penalties accumulate daily from the due date until the date of actual filing and there is no maximum cap on these penalties under the Companies Act, 2013.
A Private Limited Company must hold its Annual General Meeting within 6 months of the close of each financial year. For companies following the standard April–March financial year, the AGM must be held on or before 30th September. For a newly incorporated company, the first AGM must be held within 9 months of the financial year end.
Key documents required include: Audited Balance Sheet and P&L Account, Auditor's Report, Director's Report, list of shareholders and their shareholding details, director details with DIN and PAN, registered office address proof, AGM notice and minutes, and DSC of the authorised director for MCA filing.
Form AOC-4 is the MCA form used to file a company's audited financial statements with the Registrar of Companies. It contains the Balance Sheet, Profit & Loss Account, Cash Flow Statement, Director's Report, Auditor's Report, and notes to accounts. It must be filed within 30 days of the Annual General Meeting.
DIR-3 KYC (also known as DIN eKYC) is the annual identity verification process for all individuals who hold a Director Identification Number. The director must confirm their personal mobile number and email address each year by 30th September. Failure to file results in deactivation of the DIN and a mandatory penalty of ₹5,000 to reactivate it.
The cost of annual compliance for a Private Limited Company in India generally ranges from ₹8,000 to ₹30,000 per year depending on turnover, number of transactions, number of directors, and whether a tax audit is applicable. SetupFiling offers affordable, all-inclusive packages. Contact us on WhatsApp for a free customised quote within 30 minutes.
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