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.
Section 80-IAC Startup Tax Exemption: 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 legal procedures, ROC compliance, or NCLT litigation apply to Section 80-IAC Startup Tax Exemption?
Corporate disputes, mergers, or insolvency proceedings related to Section 80-IAC Startup Tax Exemption fall under the jurisdiction of the National Company Law Tribunal (NCLT). Statutory compliance must align with Companies Act rules.
2. How are corporate agreements and contracts structured for Section 80-IAC Startup Tax Exemption?
Legal contracts for Section 80-IAC Startup Tax Exemption (such as Shareholder Agreements, NDAs, or Partnership deeds) must have clear dispute resolution clauses, correct stamp duties, and be executed legally under the Indian Contract Act.
3. What is the Insolvency and Bankruptcy Code (IBC)?
The IBC is a consolidated legal framework in India that governs the time-bound insolvency resolution process for corporate entities, partnership firms, and individuals to maximize asset value.
4. What is the minimum default limit to file for insolvency under the IBC?
To initiate the Corporate Insolvency Resolution Process (CIRP) against a corporate debtor, the minimum amount of default required is ₹1 crore (increased from ₹1 lakh to protect MSMEs).
5. What is the Corporate Insolvency Resolution Process (CIRP) timeline?
The CIRP must be completed within a period of 180 days from the date of admission of the application. The NCLT can grant a one-time extension of up to 90 days, but the process must be completed within 330 days, including litigation.
6. Who is an Insolvency Professional (IP)?
An Insolvency Professional is a licensed professional registered with the IBBI who is appointed by the NCLT to manage the corporate debtor's business operations and lead the resolution process during CIRP.
7. What is the difference between a Financial Creditor and an Operational Creditor?
Financial Creditors are entities whose relationship with the debtor arises from a financial debt (like banks, home buyers). Operational Creditors are entities whose claim arises from the provision of goods, services, employment, or government dues.
8. What is a Section 8 demand notice under the IBC?
An Operational Creditor must first deliver a 10-day demand notice u/s 8 of the IBC to the corporate debtor, demanding payment of the defaulted amount. If the debtor does not pay or raise a dispute within 10 days, the creditor can file for insolvency.
9. How can a company close its business voluntarily?
A company with no assets and liabilities can apply for a voluntary closure (strike-off) by filing Form STK-2 with the ROC, along with a certified statement of accounts, indemnity bond, and affidavit from directors.
10. 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.
11. What is the time limit for filing an appeal to the NCLAT?
An appeal against an NCLT order must be filed with the NCLAT within 30 days. The NCLAT can condone a delay of up to an additional 15 days only if sufficient cause is shown; no delay can be condoned beyond 45 days.
12. What is Arbitration and how does it work?
Arbitration is an alternative dispute resolution (ADR) mechanism where disputes are resolved outside courts by an independent arbitrator or tribunal, based on an arbitration agreement between the parties.
13. Can an arbitration award be challenged in court?
Yes, under Section 34 of the Arbitration and Conciliation Act, an award can be challenged in court, but only on limited grounds such as invalid agreement, procedural irregularity, bias, or conflict with public policy.
14. What is a Shareholder Agreement (SHA)?
An SHA is a contract among a company's shareholders that defines their rights, duties, share transfer restrictions, board representation, voting rules, and dispute resolution mechanisms.
15. What is the role of NCLT in oppression and mismanagement cases?
Under Sections 241-244 of the Companies Act, minority shareholders (holding >= 10% shares/members) can petition the NCLT for relief if the company's affairs are conducted in a manner oppressive to members or prejudicial to interest.