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.
Company Registration FAQ India: 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 is Company Registration FAQ India? What is the first step in the registration process?
The registration process for Company Registration FAQ India starts with name availability verification, followed by getting Digital Signature Certificates (DSC) and Director Identification Numbers (DIN) for the promoters, and drafting the constitutional documents (MOA/AOA or LLP agreement).
2. What are the key eligibility conditions and minimum requirements for Company Registration FAQ India?
Requirements depend on the specific entity type under Company Registration FAQ India (e.g. Private Limited needs a minimum of 2 shareholders and 2 directors, one of whom must be a resident of India; LLP needs a minimum of 2 partners; OPC needs 1 member and 1 nominee). There is no minimum paid-up capital requirement to register.
3. What is the role of DPIIT Startup Recognition in relation to Company Registration FAQ India?
DPIIT recognition is granted to eligible startups under Company Registration FAQ India (incorporated <= 10 years, turnover <= ₹100 crore). Benefits include 3-year income tax holidays under Section 80-IAC, angel tax exemptions under Section 56(2)(viib), relaxed public procurement norms, and fast-track patent applications.
4. What is the SPICe+ form for company incorporation?
SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) is an integrated web form used to apply for company name, incorporation, DIN, PAN, TAN, EPFO, ESIC, professional tax, bank account, and GSTIN in a single application.
5. What is a DIN (Director Identification Number)?
DIN is a unique 8-digit identification number allotted by the Ministry of Corporate Affairs (MCA) to individuals who intend to be appointed as directors of a company. It has lifetime validity.
6. What is the difference between Memorandum of Association (MOA) and Articles of Association (AOA)?
MOA defines the company's constitution, object clauses, name, and registered state. AOA contains the internal rules, regulations, and bylaws for the management of the company's operations.
7. What are the mandatory annual ROC compliances for a Private Limited Company?
Companies must file Form AOC-4 (Financial Statements) within 30 days of the AGM, Form MGT-7 (Annual Return) within 60 days of the AGM, hold at least 4 board meetings every year, and conduct an Annual General Meeting (AGM).
8. What is MSME / Udyam Registration? What are the benefits?
Udyam Registration is a free portal registration for micro, small, and medium enterprises. Benefits include collateral-free bank loans, subsidy on patent registration, exemption from interest on delayed payments (Section 43B(h) protection), and concessions on electricity bills.
9. What is the new Section 43B(h) rule for MSME payments?
Under Section 43B(h) introduced by the Finance Act, buyers must pay registered MSMEs (micro and small units) within 15 days (or 45 days if there is a written agreement). Otherwise, the buyer cannot claim the purchase expense as a tax deduction in that financial year.
10. What is the FSSAI License/Registration? Who needs it?
FSSAI registration/license is mandatory for any business involved in the food value chain, including manufacturing, packaging, distribution, sales, restaurants, catering, and e-commerce food delivery.
11. What is the Import Export Code (IEC)?
An IEC is a unique 10-digit code issued by the DGFT (Director General of Foreign Trade) that is mandatory for importing goods into or exporting goods out of India.
12. What is the difference between a Partnership Firm and an LLP?
A Partnership Firm is registered under the Partnership Act, 1932, and partners have unlimited personal liability. An LLP is incorporated under the LLP Act, 2008, offers limited liability, and is a separate legal entity.
13. What is the process to close/strike off a Private Limited Company?
A company can be struck off by filing Form STK-2 with the ROC. The company must have zero assets and liabilities, have closed its bank accounts, not have conducted business for the last 2 years, and obtain consent from 75% of shareholders.
14. What is the Board Meeting requirement for a Private Limited Company?
The first board meeting must be held within 30 days of incorporation. Thereafter, a minimum of 4 board meetings must be held every calendar year, with a maximum gap of 120 days between two consecutive meetings. Small companies and OPCs only need 2 meetings.
15. What is the difference between Authorized Share Capital and Paid-up Share Capital?
Authorized Share Capital is the maximum amount of share capital that a company is authorized by its MOA to issue to shareholders. Paid-up Share Capital is the actual amount of money paid by shareholders for shares issued to them.