Compliance
ROC compliance calendar for private limited companies
Key filings and deadlines every private limited company must track to stay compliant.
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Private Limited Companies must comply with various filing requirements under the Companies Act, 2013. Missing deadlines attracts penalties and can affect director qualifications.
Annual Compliance Calendar
| Filing | Form | Due Date | Penalty for Late Filing |
|---|---|---|---|
| Annual Return | MGT-7/MGT-7A | Within 60 days of AGM | ₹100/day |
| Financial Statements | AOC-4 | Within 30 days of AGM | ₹100/day |
| Director KYC | DIR-3 KYC | 30th September annually | ₹5,000 (DIN deactivation) |
| Significant Beneficial Owner | BEN-2 | Within 30 days of change | ₹50,000 plus ₹1,000/day |
Event-Based Filings
| Event | Form | Due Date |
|---|---|---|
| Change of directors | DIR-12 | Within 30 days |
| Change of registered office (within city) | INC-22 | Within 15 days |
| Change of registered office (between cities) | INC-23 | Within 30 days |
| Increase in authorised capital | SH-7 | Within 30 days |
| Allotment of shares | PAS-3 | Within 15 days |
| Creation/modification of charge | CHG-1 | Within 30 days |
Annual General Meeting (AGM)
First AGM must be held within 9 months of financial year end. Subsequent AGMs must be held within 6 months of financial year end. Gap between AGMs should not exceed 15 months.
Board Meeting Requirements
Minimum frequency is every quarter with no gap exceeding 120 days. First meeting must be held within 30 days of incorporation. Quorum is 1/3 of directors or 2, whichever is higher.
Common Compliance Gaps
Missing DIR-3 KYC deadline leads to DIN deactivation. Not updating registered office change with ROC, late filing of AOC-4 and MGT-7, not maintaining proper board meeting minutes, and missing charge creation filings are frequent issues.
Consequences of Non-Compliance
Additional filing fees can be substantial. Prosecution of directors is possible. DIN deactivation may occur. Company struck off risk exists for persistent non-compliance.
Practical Tips
Set calendar reminders 30 days before each deadline. Maintain a compliance tracker spreadsheet. Conduct quarterly compliance review with your CS/CA. Keep digital copies of all filed forms.
This information is for educational purposes only and does not constitute professional advice. Compliance requirements may change.
If compliance is becoming reactive, connect this with our ROC Compliance, Income Tax Filing, and the due-date support inside the Tax Calendar.
This material is general information. Apply it to your business only after checking the relevant facts, source documents and requirements.