Compliance
Annual ROC Compliance Calendar for Private Limited Companies
By ATTPL Consultancy Marketplace Editorial Team · · 2 min read
Annual ROC compliance calendar for private limited companies in India: board meetings, AGM, AOC-4, MGT-7, DIR-3 KYC, ADT-1, MSME-1 and DPT-3.
Why a calendar matters
Late ROC filings attract additional fees per day of delay and can lead to penalties for the company and its directors. A simple calendar prevents most of these problems.
Key annual filings
- AGM: within six months from the end of the financial year — usually by 30 September
- ADT-1 (auditor appointment): within 15 days of the AGM where the auditor is appointed
- AOC-4 (financial statements): within 30 days of the AGM
- MGT-7 / MGT-7A (annual return): within 60 days of the AGM
- DIR-3 KYC for directors: by 30 September each year
- DPT-3 (return of deposits): by 30 June
- MSME-1 (dues to MSME suppliers beyond 45 days): half-yearly, by 30 April and 31 October
Board meetings
A company must generally hold at least four board meetings a year with not more than 120 days between two meetings. Small companies and one person companies have relaxed requirements.
Other recurring compliances
Remember income tax returns, tax audits, GST returns, TDS returns and statutory registers. Keep minutes and registers updated after every meeting.
Make compliance easy
ATTPL Consultancy handles ROC filings and compliance for companies. ATTPL Legal supports with agreements and corporate legal matters.
Frequently asked questions
What is the due date for AOC-4?
Within 30 days of the AGM.
What happens if MGT-7 is filed late?
Additional fees apply for each day of delay, and penalties may apply.
Sources and further reading
Due dates can change by MCA notification. Confirm with a professional before filing.
