MCA Annual Filing Checklist: Every Deadline a Private Limited Company Must Meet

Every Private Limited Company incorporated in India has a set of mandatory annual filings with the Ministry of Corporate Affairs (ROC). Missing these filings attracts late fees compounding at ₹200 per day per form — and sustained defaults can trigger director disqualification under Section 164(2).

Financial Year Reference

All MCA annual filings are tied to the financial year (April 1 – March 31) and the Annual General Meeting (AGM):

• FY 2024-25: April 1, 2024 – March 31, 2025
• AGM deadline: By September 30, 2025 (6 months after FY close)
• AOC-4 deadline: 30 days from AGM = October 30, 2025
• MGT-7A deadline: 60 days from AGM = November 30, 2025

Core Annual Filings

1. AOC-4 — Financial Statements

• What: Audited Balance Sheet, P&L, Cash Flow, Auditor's Report, Board's Report, and all attachments
• Who: All companies (separate AOC-4 XBRL for companies above ₹500 crore turnover)
• Deadline: Within 30 days of AGM
• Late fee: ₹200/day + normal fee (12 for small companies)
• Key attachments: Form AOC-2 (RPTs), Extract of Annual Return, CSR report if applicable

2. MGT-7A — Annual Return (Small Companies)

• What: Contains shareholding pattern, directors list, debentures, charges, and management details
• Who: Small companies (turnover < ₹40 crore and paid-up capital < ₹4 crore) — use MGT-7A
• Full MGT-7: For other companies
• Deadline: Within 60 days of AGM
• Late fee: ₹200/day + normal fee
• Signed by: Company Secretary (if CS appointed) or director and a practicing CA/CS/CMA

3. ADT-1 — Appointment of Auditor

• What: Intimation of auditor appointment / reappointment
• Who: All companies
• When: Within 15 days of AGM where auditor is appointed
• Note: Auditor tenure is 5 consecutive years; rotation required for certain companies

Director Compliance

4. DIR-3 KYC — Director KYC Update

• What: Annual KYC verification for all directors holding active DIN
• When: By September 30 of every year
• Late fee: ₹5,000 for activation after deactivation
• Mode: Web-based KYC using Aadhaar OTP (eKYC) or document-based KYC

5. Form DPT-3 — Return of Deposits

• What: Declaration for funds received from directors, shareholders, etc. that MAY or may not be deposits
• Who: All companies (even if there are no deposits — NIL returns required)
• Deadline: By June 30 of every year (for FY ending March 31)
• Late fee: ₹100/day

Specialised Compliance Filings

6. MSME-1 — Outstanding Payments to MSMEs

• What: Half-yearly return reporting outstanding payments to MSME suppliers beyond 45 days
• Who: All companies that have any MSME as supplier and have overdue payments
• Deadlines: April–September half-year by October 31; October–March by April 30
• Note: Requires UDYAM registration number of MSME suppliers

7. MGT-14 — Resolution Filing

• What: Board and special resolutions must be filed within 30 days of passing
• When: Within 30 days of each applicable resolution
• Key resolutions: Board's Report approval, auditor appointment, borrowing powers, ESOP scheme, RPT approval

8. CHG-1, CHG-4 — Charge Creation/Satisfaction

• What: Registration of mortgage, hypothecation, pledge on company assets
• When: Within 30 days of creation (CHG-1); within 30 days of satisfaction (CHG-4)
• Penalty: Unregistered charges are not valid against liquidator or creditors

Event-Based Filings During the Year

Compliance Calendar Summary (Private Limited)

Consequences of Non-Compliance

1. Late fees: ₹200/day per form (₹100/day for some forms)
2. Director disqualification (Section 164(2)): Director of a company that has not filed for 3 consecutive years is disqualified for 5 years from being a director of any company
3. Strike-off (Section 248): Company inactive for 2 or more years can be struck off by ROC — a company revival application takes 2+ years and significant cost
4. Bank and lending impact: Banks verify MCA status before loan renewal; defaults appear in credit checks