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.
F&O Trading Tax Guide India 2026: 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.