Missing ROC compliance deadlines can lead to penalties of ₹100/day per form and director disqualification. Here is the complete annual compliance checklist for Private Limited Companies.
Running a Private Limited Company in India comes with significant annual compliance obligations. Missing deadlines can result in penalties of ₹100 per day per form (with no maximum cap), director disqualification, and even company strike-off. This checklist ensures you never miss a deadline.
Why Annual Compliance Matters
The Companies Act, 2013 mandates specific filings and meetings for all registered companies. Non-compliance is not just about fines — it can disqualify your directors from serving on any company's board for 5 years under Section 164(2), making it impossible to run your business.
Board Meetings
• First board meeting: Within 30 days of incorporation • Subsequent meetings: Minimum 4 per year, with not more than 120 days gap between two consecutive meetings • Quorum: Minimum 2 directors or 1/3 of total directors (whichever is higher) • Minutes must be recorded and maintained
Annual General Meeting (AGM)
• Must be held within 6 months of the end of the financial year (i.e., by September 30 for March year-end) • First AGM: Within 9 months of the end of the first financial year • At least 21 days' notice must be given to all shareholders • Financial statements must be adopted at the AGM
Key ROC Filings and Deadlines
• AOC-4 (Financial Statements): Within 30 days of AGM • MGT-7/MGT-7A (Annual Return): Within 60 days of AGM • DIR-3 KYC (Director KYC): September 30 every year • DPT-3 (Return of Deposits): June 30 every year • MSME-1 (Outstanding payments to MSMEs): April 30 and October 31
Income Tax Compliance
• ITR-6 filing: October 31 (for audit cases) • Tax Audit Report (Form 3CA/3CB + 3CD): October 31 • Advance Tax: June 15, September 15, December 15, March 15 • TDS returns: Quarterly (July 31, October 31, January 31, May 31)
Statutory Audit
All Private Limited Companies must get their accounts audited by a Chartered Accountant every year, regardless of turnover. The auditor must be appointed at the first AGM and can serve for a maximum of 5 consecutive years.
Event-Based Compliances
In addition to annual filings, certain events trigger specific ROC filings: change of directors (DIR-12), change of registered office (INC-22), increase in authorized capital (SH-7), allotment of shares (PAS-3), and creation of charges (CHG-1).
For LLPs, the compliance requirements are simpler — Form 8 by October 30 and Form 11 by May 30. See LLP Registration →
Lexvora Filings provides comprehensive annual compliance management — ensuring your company never misses a deadline. Get Annual Compliance Support →
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