AOC-4, MGT-7, DIR-3 KYC, Board Meetings, AGM, Audit & Tax Returns Filed On Time by Expert tax experts/compliance experts @ ₹2,999/year Only
100% Online Process. Zero Penalties. 7 to 15 Working Days Per Filing. FY 2026-27 Filing Season Open.
*Listed amounts are ComplianceBharo professional charges for end-to-end assistance. Government / statutory fees are charged separately at actuals.
Annual compliance for a private limited company is the set of yearly statutory filings and corporate actions mandated under the Companies Act, 2013, that every Pvt Ltd company must complete regardless of turnover or business activity. This includes filing your financial statements (Form AOC-4) and annual return (Form MGT-7) with the Registrar of Companies (ROC), completing a statutory audit, holding a minimum number of board meetings and an Annual General Meeting (AGM), verifying director KYC, and filing your income tax return. Missing these deadlines attracts daily penalties and, in cases of prolonged default, can lead to director disqualification.
Our experts will handle the entire procedure seamlessly, ensuring full regulatory compliance so that you can focus on running your business. With CA/CS verified guidance, the process is streamlined and hassle-free.
| Parameter | Details |
|---|---|
| Governing Law | Companies Act, 2013 |
| Regulator | Registrar of Companies (ROC), Ministry of Corporate Affairs (MCA) |
| Key Forms | AOC-4, MGT-7 / MGT-7A, ADT-1, DIR-3 KYC, DPT-3 |
| Filing Portal | mca.gov.in (MCA21 Portal) |
| Government Fee (Normal Filing) | ₹200 - ₹600 per form, based on authorised share capital |
| Filing Timeline | April to December each financial year |
| Minimum Board Meetings | 4 per financial year, maximum gap of 120 days (Section 173) |
| AGM Deadline | On or before 30 September (Section 96) |
| Late Penalty (AOC-4 / MGT-7) | ₹100 per day per form, with no upper cap |
| Late Penalty (DIR-3 KYC) | ₹5,000 flat fee, plus DIN deactivation |
| Director Disqualification | Section 164(2) — after 3 consecutive years of default |
Every statutory filing a private limited company needs to track through the year, in one place.
| Compliance | Form | Due Date | Penalty | Category |
|---|---|---|---|---|
| Financial Statement Filing | AOC-4 | Within 30 days of AGM (typically 29 Oct) | ₹100/day | ROC / MCA |
| Annual Return Filing | MGT-7 / MGT-7A | Within 60 days of AGM (typically 28 Nov) | ₹100/day | ROC / MCA |
| Director KYC | DIR-3 KYC | 30 September | ₹5,000 flat + DIN deactivation | ROC / MCA |
| Auditor Appointment Intimation | ADT-1 | Within 15 days of AGM (typically 15 Oct) | ₹100/day | ROC / MCA |
| Board Meetings | Minutes (no separate form) | Minimum 4/year, gap ≤ 120 days | ₹25,000 per meeting, per director | Corporate Governance |
| Annual General Meeting | AGM Notice + Minutes | On or before 30 September | ₹1,00,000 + ₹5,000/officer | Corporate Governance |
| Directors' Interest Disclosure | MBP-1 | First board meeting of the year | As applicable under Section 184 | Corporate Governance |
| Statutory Audit | Auditor's Report | Before the AGM | Audit qualification / non-compliance | Financial |
| Company Income Tax Return | ITR-6 | 31 October | ₹5,000 - ₹10,000 | Taxation |
| TDS Returns (Quarterly) | Form 24Q / 26Q | 31 Jul / 31 Oct / 31 Jan / 31 May | ₹200/day | Taxation |
| GST Monthly Returns | GSTR-1 / GSTR-3B | 11th / 20th of the following month | ₹50 - ₹200/day | Taxation |
| GST Annual Return | GSTR-9 | 31 December | ₹200/day (₹100 CGST + ₹100 SGST) | Taxation |
| Deposits & Loan Disclosure | DPT-3 | 30 June | ₹5,000 + ₹500/day | ROC / MCA |
| MSME Outstanding Payment Disclosure | MSME Form I | 31 October & 30 April (half-yearly) | ₹25,000 - ₹3,00,000 | ROC / MCA |
| Director Disqualification Declaration | DIR-8 | Each financial year, at a board meeting | As applicable under Section 164 | Corporate Governance |
| Commencement of Business (first year only) | INC-20A | Within 180 days of incorporation | ₹50,000 + ₹1,000/day | ROC / MCA |
| Month / Date | Compliance Due |
|---|---|
| April | Board Meeting (Q1 of FY); TDS Return for Q4 of the previous FY (Form 24Q/26Q) |
| 30 June | DPT-3 (Return of Deposits) filing deadline |
| July | Board Meeting (Q2 of FY); TDS Return for Q1 of the current FY (Form 24Q/26Q) |
| 30 September | DIR-3 KYC deadline; Annual General Meeting (AGM) must be held on or before this date |
| 15 October | ADT-1 (Auditor Appointment Intimation), 15 days from the AGM |
| 29 October | AOC-4 (Financial Statements), 30 days from the AGM |
| 31 October | ITR-6 (Company Income Tax Return); TDS Return for Q2 (Form 24Q/26Q); MSME Form I (half-yearly) |
| 28 November | MGT-7 / MGT-7A (Annual Return), 60 days from the AGM |
| 31 December | GSTR-9 (GST Annual Return) |
| January | Board Meeting (Q4 of FY); TDS Return for Q3 (Form 24Q/26Q) |
| Every Month | GSTR-1 due by the 11th; GSTR-3B due by the 20th of the following month |
| Filing | On-Time Cost | Late Penalty | 6-Month Late Cost | 1-Year Late Cost |
|---|---|---|---|---|
| AOC-4 | Govt fee only (₹200-₹600) | ₹100/day, no cap | ~₹18,000 additional | ~₹36,500 additional |
| MGT-7 / MGT-7A | Govt fee only (₹200-₹600) | ₹100/day, no cap | ~₹18,000 additional | ~₹36,500 additional |
| DIR-3 KYC | Free (on time) | ₹5,000 flat + DIN deactivation | ₹5,000 (one-time) | ₹5,000 (one-time) |
| ITR-6 | Nil | ₹5,000 - ₹10,000 | Up to ₹10,000 | Up to ₹10,000 + interest on tax due |
| Board Meeting Missed | N/A | ₹25,000 per meeting, per officer in default | Cumulative per missed meeting | Cumulative per missed meeting |
| AGM Not Held | N/A | ₹1,00,000 + ₹5,000 per officer in default | Same, plus possible ROC show-cause | Same, with escalated ROC scrutiny |
| INC-20A (Commencement) | Nil | ₹50,000 (company) + ₹1,000/day (each officer) | ~₹1,90,000 additional (officer) | ~₹4,15,000 additional (officer) |
| TDS Returns | Nil | ₹200/day, capped at TDS amount | Varies by TDS amount | Varies by TDS amount |
| GST Returns (GSTR-1/3B) | Nil | ₹50 - ₹200/day | ~₹9,000-₹36,000 additional | ~₹18,000-₹72,000 additional |
| Authorised Share Capital | Government Fee (per form) |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 - ₹4,99,999 | ₹300 |
| ₹5,00,000 - ₹24,99,999 | ₹400 |
| ₹25,00,000 - ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
| Plan | Price | Best For |
|---|---|---|
| Basic ROC Filing | ₹6,999 + govt fees | AOC-4, MGT-7, DIR-3 KYC, AGM & audit essentials |
| Standard ROC + Tax | ₹9,999 + govt fees | Everything in Basic, plus statutory registers, board minutes, and dedicated CS advisory |
| Comprehensive (ROC + GST + TDS) | ₹13,999 + govt fees | Everything in Standard, plus GST annual return, TDS return filing, and payroll compliance support |
Gather bank statements, sales/purchase invoices, expense vouchers, and prior-year filings so your accountant can begin finalising the books for the financial year.
A practising Chartered Accountant audits your financial statements and issues the Auditor's Report, which is mandatory for every Pvt Ltd company regardless of turnover.
Hold the minimum 4 board meetings through the year (gap ≤120 days) and convene the Annual General Meeting on or before 30 September to approve the financial statements.
Every director with a DIN must complete their annual KYC verification by 30 September, failing which the DIN is deactivated and a ₹5,000 reactivation fee applies.
Submit the audited financial statements, board's report, and auditor's report to the ROC in Form AOC-4, typically due by 29 October.
File the annual return in Form MGT-7 (or the simplified MGT-7A for small companies/OPCs) capturing shareholding, director, and governance details, typically due by 28 November.
File the company's income tax return in Form ITR-6 and any pending quarterly TDS returns (Form 24Q/26Q) by 31 October.
If GST-registered, file the GST Annual Return in Form GSTR-9 by 31 December, reconciling the year's monthly GSTR-1 and GSTR-3B filings.
| Timeline | Compliance Required |
|---|---|
| Within 30 days of incorporation | Appoint the first statutory auditor (Form ADT-1) and open a company bank account |
| First Board Meeting | Hold within 30 days of incorporation; directors disclose interest in other entities (Form MBP-1) |
| Within 180 days of incorporation | File Form INC-20A (Declaration of Commencement of Business) after depositing subscribed share capital |
| Within 120 days of the first meeting | Hold the second board meeting (maximum permissible gap between meetings) |
| By 30 September | Complete DIR-3 KYC for all directors holding a DIN |
| Within 6 months of financial year end | Hold the first Annual General Meeting |
| Aspect | Private Limited Company | LLP | One Person Company (OPC) |
|---|---|---|---|
| Governing Act | Companies Act, 2013 | LLP Act, 2008 | Companies Act, 2013 |
| Annual Return Form | MGT-7 | Form 11 | MGT-7A |
| Financial Statement Form | AOC-4 | Form 8 | AOC-4 |
| Statutory Audit Required? | Yes, mandatory regardless of turnover | Only if turnover > ₹40 lakh or contribution > ₹25 lakh | Yes, mandatory regardless of turnover |
| Board Meetings | Minimum 4 per year | Not mandatory | Minimum 2 per year (gap ≥ 90 days) |
| AGM Required? | Yes, by 30 September | No | No (exempt under Section 96) |
| DIR-3 KYC Required? | Yes, for all directors | For designated partners (DIN holders) | Yes, for the sole director |
| Income Tax Return Form | ITR-6 | ITR-5 | ITR-6 |
| Typical Compliance Cost | ₹6,999 - ₹13,999 + govt fees | ₹3,499 - ₹8,999 + govt fees | Similar to Pvt Ltd, slightly lower filing volume |
| Penalty Risk | High — daily penalty on multiple forms | Moderate — daily penalty on Form 11/Form 8 | High — same regime as Pvt Ltd |
| Best For | Startups raising equity funding, higher governance needs | Professional/service firms wanting lower compliance | Solo founders wanting company structure without a co-founder |
Have questions about Annual Pvt Ltd Compliance? Let our experts help you figure out the best plan for your business.
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