MCA Compliance Calendars & Company Filings
Company and LLP annual filings are regulated by the Ministry of Corporate Affairs (MCA) under the Companies Act, 2013.
| Filing category | Current verified position | Key requirement |
|---|---|---|
| Financial Statements (AOC-4) | Filing company financial statements (P&L, Balance Sheet) with ROC. | Due within 30 days from the date of the Annual General Meeting (AGM). |
| Annual Return (MGT-7/7A) | Filing company shareholding, directors, and corporate details. | Due within 60 days from the date of the AGM. |
| Director DIR-3 KYC | Mandatory annual KYC for all active directors holding a DIN. | Due on or before September 30 of every FY. Penalty of Rs. 5,000 for delay. |
| LLP Form 3 (Agreement) | Filing the executed LLP agreement with MCA after incorporation. | Due within 30 days of LLP incorporation. Daily late fees apply. |
What a serious compliance expert should verify
- Form ADT-1 (Auditor Appointment): Statutory auditor must be appointed in first AGM, and Form ADT-1 filed within 15 days.
- Startup 80-IAC Tax Exemption: DPIIT-recognized startups get 100% tax exemption for 3 consecutive years out of the first 10 years (turnover cap Rs. 100 Crore).
- MCA V3 Portal mapping: Ensure DSC and PAN are registered and mapped on the V3 portal before attempting filings.
- Commencement of Business (INC-20A): File INC-20A within 180 days of incorporation to avoid company strike-off.
Documents for company and ROC filings
- Audited financial statements (Balance Sheet, P&L, Notes to Accounts).
- Director DSC, PAN, and address proof for KYC.
- Board minutes and shareholder resolutions.
- Active company CIN/LLPIN and MCA credentials.
CCFS 2026 - MCA Company Compliance Amnesty Scheme: year and source check
Last fact-checked: 18 June 2026.
Direct and indirect tax laws, corporate filings, and compliance rules are subject to change by CBIC, MCA, EPFO, and RBI notifications. Always verify circulars before executing a transaction.
Use official government portals (such as GST portal, MCA V3, e-filing portal, and TRACES) first. Articles and competitor calculators should be treated as guidance, not legal advice.
FAQs
What is the penalty for late filing of ROC annual returns?
The penalty for late filing of ROC forms (such as AOC-4 and MGT-7) is a flat late fee of Rs. 100 per day per form from the due date, with no upper cap.
When is the due date for DIR-3 KYC filing?
The due date for filing DIR-3 KYC (for directors holding active DINs) is September 30 of every financial year. Delayed filing attracts a reactivation penalty of Rs. 5,000.
How can a startup claim the Section 80-IAC tax exemption?
The startup must be recognized by DPIIT, be incorporated as a private company or LLP, have an annual turnover below Rs. 100 Crore, and apply online to the Inter-Ministerial Board (IMB) for tax holiday approval.
Frequently Asked Questions
1. What are the audit and accounting requirements for businesses dealing with CCFS 2026 - MCA Amnesty for Pending ROC Filings?
Businesses involving CCFS 2026 - MCA Amnesty for Pending ROC Filings must maintain proper books of accounts under Section 44AA. A tax audit under Section 44AB is mandatory if turnover exceeds ₹1 crore (or ₹10 crore for digital operations).
2. Why is a UDIN mandatory for CA certifications related to CCFS 2026 - MCA Amnesty for Pending ROC Filings?
All CA-certified financial statements, net worth certificates, or audit reports for CCFS 2026 - MCA Amnesty for Pending ROC Filings must carry a Unique Document Identification Number (UDIN) generated on the ICAI portal to be legally valid.
3. What is the due date for submitting the Tax Audit report?
The due date to file the tax audit report on the income tax portal is September 30 of the Assessment Year (one month prior to the ITR filing due date of October 31 for audited cases).
4. What is the penalty for not getting books of accounts audited?
Under Section 271B, failure to get books audited u/s 44AB attracts a penalty of 0.5% of the total sales, turnover, or gross receipts, subject to a maximum cap of ₹1.5 lakh (₹150,000).
5. What is UDIN and why is it mandatory for CAs?
UDIN (Unique Document Identification Number) is a unique 18-digit number generated by Chartered Accountants on the ICAI portal for every certificate, audit report, and document they sign, to prevent forgery and verify CA credentials.
6. What happens if a CA fails to generate a UDIN?
Documents signed by a CA without a UDIN are treated as invalid. If not generated within the 60-day window, the CA can face disciplinary action from the ICAI for professional misconduct.
7. What is a Statutory Audit under the Companies Act, 2013?
A statutory audit is a mandatory review of a company's financial records to verify they present a true and fair view. It is compulsory for all companies (Private Limited, Public, OPC) regardless of turnover or capital.
8. What is a Secretarial Audit under Section 204?
A secretarial audit is an audit of compliance with corporate, securities, and labor laws, conducted by a practicing Company Secretary (CS) who submits Form MR-3. It is mandatory for listed and large public/borrowing unlisted companies.
9. What are the thresholds for a mandatory Secretarial Audit?
Secretarial audit is mandatory for: (1) Listed companies. (2) Public companies with paid-up capital >= ₹50 crore or turnover >= ₹250 crore. (3) Any company with outstanding bank/public financial institution loans >= ₹100 crore.
10. What is CARO (Companies Auditor's Report Order)?
CARO is a set of compliance items that statutory auditors of companies must report on, covering areas like fixed assets, inventory verification, loans to related parties, statutory dues, and internal control structures.
11. Are LLPs required to undergo audits?
Under the LLP Act, 2008, an LLP must get its accounts audited if its annual turnover exceeds ₹40 lakh or if its partner contributions exceed ₹25 lakh.
12. What is an Internal Audit? Who is required to appoint an internal auditor?
An internal audit evaluates a company's risk management and internal controls. Under Section 138 of the Companies Act, listed companies and unlisted public/private companies crossing specific turnover or debt thresholds must appoint an internal auditor.
13. What is the difference between Form 3CA and Form 3CB?
Form 3CA is the audit report used when the business is already required to get its accounts audited under another law (like the Companies Act). Form 3CB is used when the audit is required solely under the Income Tax Act.
14. What is Form 3CD?
Form 3CD is a detailed statement of particulars containing 44 clauses that the tax auditor must complete, detailing business income, expenses, depreciation, MSME dues, TDS compliance, and tax adjustments.
15. Can a tax audit report be revised after uploading?
Yes, a tax audit report can be revised if there are changes in the accounts (like corporate restructuring) or adjustments due to subsequent notifications, certified by the same CA with a fresh UDIN.