Every private limited company in India has recurring filings with the Ministry of Corporate Affairs (MCA), even if it had no business during the year. Missing them leads to additional fees that accrue daily, and can eventually affect the status of the company and its directors.
The core annual cycle
- Board meeting to approve accounts — financial statements and the board’s report are approved and signed.
- Annual General Meeting (AGM) — generally to be held within six months from the end of the financial year.
- Appointment or ratification of auditor — the auditor appointment is reported to the ROC (ADT-1) within 15 days of the meeting where the auditor is appointed.
- Financial statements (AOC-4) — filed within 30 days of the AGM.
- Annual return (MGT-7 / MGT-7A) — filed within 60 days of the AGM.
Other recurring filings to check
- Director KYC as notified by the MCA
- Return of deposits (DPT-3), where applicable
- MSME payments return (MSME-1) for companies with dues to micro and small enterprises outstanding beyond 45 days
Good practice
- Maintain minutes and statutory registers throughout the year, not at year-end.
- Reconcile share capital and director details with MCA records before filing.
- Keep digital signatures of directors valid well before due dates.
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