Annual Compliance Calendar

Every company incorporated under the Companies Act, 2013 and every LLP must file statutory returns annually with the Registrar of Companies (RoC) and the Income Tax Department. Missing deadlines triggers automatic late fees of Rs. 100 per day per form — with no upper cap for most filings.

Filing / Event	Applicable To	Due Date	Late Fee
AOC-4 (Financial Statements)	Pvt Ltd, OPC, Pub Ltd	30 Oct (OPC: 27 Sep)	Rs. 100/day
MGT-7 / MGT-7A (Annual Return)	Pvt Ltd (MGT-7A for small), OPC	60 days from AGM	Rs. 100/day
Form 11 (LLP Annual Return)	All LLPs	30 May	Rs. 100/day
Form 8 (LLP Statement of Accounts)	All LLPs	30 Oct	Rs. 100/day
ITR-6 / ITR-5 (Income Tax Return)	Companies / LLPs	31 Oct (audit cases)	Rs. 10,000 penalty
Tax Audit Report (Form 3CA/3CD)	Turnover > Rs. 1Cr / Rs. 10Cr	30 Sep	0.5% of turnover or Rs. 1.5L

Our Annual Compliance Services

📄

AOC-4 Filing

Preparation and filing of Balance Sheet, P&L Account and Director's Report with the RoC. Includes XBRL filing for eligible companies.

📋

MGT-7 / MGT-7A Filing

Annual Return filing with details of shareholders, directors, changes in share capital and other statutory disclosures as required under Section 92.

🔍

Tax Audit (Sec 44AB)

Statutory audit for companies and LLPs exceeding prescribed turnover limits. Preparation of Form 3CA/3CB and 3CD audit report.

🏛️

Board Meeting Minutes

Drafting and maintenance of board meeting minutes (minimum 4 per year), AGM notices, resolutions and statutory registers.

📝

LLP Filings (Form 8 & 11)

Annual Statement of Accounts and Solvency (Form 8) and Annual Return (Form 11) filing for LLPs with MCA portal.

📊

ITR Filing (Companies & LLPs)

Income Tax Return filing for companies (ITR-6) and LLPs (ITR-5) including computation of income, MAT/AMT calculation and advance tax.

Penalty Risk: What Happens If You Miss Filings

⚠️ Rs. 100/Day Late Fee — No Cap for Most Forms

AOC-4, MGT-7, Form 8 and Form 11 attract Rs. 100 per day per form from the due date. A company that misses both AOC-4 and MGT-7 by 6 months can accumulate Rs. 36,000+ in late fees — before the income tax penalty.

🚫 Disqualification of Directors (Section 164)

Directors of a company that fails to file financial statements or annual returns for 3 consecutive financial years are automatically disqualified from being a director in ANY company for 5 years. This can be career-ending.

🗑️ Strike Off Under Section 248

The RoC can strike off a company that fails to commence business within a year of incorporation or does not file financial statements and annual returns for 2 consecutive years. Bank accounts are then frozen.

Compliance Checklist by Entity Type

Compliance Requirement	Pvt Ltd	OPC	LLP
AOC-4 Financial Statements	✅	✅	Form 8
MGT-7 / MGT-7A Annual Return	✅	✅	Form 11
Statutory Audit by CA	✅	✅	If turnover >40L
Board Meetings (min. 4/year)	✅	1 meeting	Not mandatory
AGM (Annual General Meeting)	✅	Not required	Not required
DIR-3 KYC for Directors	✅ Annual	✅ Annual	N/A
ITR Filing	ITR-6	ITR-6	ITR-5

Step-by-Step Annual Compliance Process

1

Books Closure & Accounts Preparation

Close financial books for the year, prepare trial balance, P&L and Balance Sheet. Reconcile bank statements and GST returns with books.

2

Statutory Audit

Appoint a Chartered Accountant as statutory auditor. CA audits accounts and issues audit report. Mandatory for all companies; LLPs with turnover over Rs. 40 lakh.

3

Board Meeting & AGM

Hold Board Meeting to approve audited financials and Director's Report. Conduct AGM within 6 months of financial year end (for Pvt Ltd companies).

4

AOC-4 & MGT-7 Filing with MCA

File audited financial statements via AOC-4 and Annual Return via MGT-7/MGT-7A on the MCA21 portal. LLPs file Form 8 and Form 11 separately.

5

Income Tax Return Filing

File ITR-6 (companies) or ITR-5 (LLPs) after computing income, claiming deductions and adjusting advance tax paid. Tax audit report filed if applicable.

Frequently Asked Questions

Is annual compliance mandatory even if the company had no transactions (nil turnover)?

Yes. Annual filings (AOC-4 and MGT-7) are mandatory for all companies incorporated under the Companies Act, 2013 regardless of whether they had any business activity or revenue. A nil balance sheet must still be filed. Failure to file attracts Rs. 100/day late fee and risks director disqualification.

What is the difference between AOC-4 and MGT-7?

AOC-4 is used to file financial statements — Balance Sheet, Profit & Loss Account and Directors' Report — with the RoC. MGT-7 (or MGT-7A for small companies) is used to file the Annual Return containing details of shareholders, directors, debenture holders and changes during the year. Both are mandatory and have separate due dates.

What is the due date for annual compliance filings in FY 2024-25?

For the financial year ending 31 March 2025, the AGM must be held by 30 September 2025. AOC-4 is due within 30 days of the AGM (by 30 October 2025 for most companies). MGT-7 is due within 60 days of the AGM (by 29 November 2025). For OPCs, the due dates are earlier — AOC-4 by 27 September and MGT-7A by 27 November 2025.

Can I file AOC-4 and MGT-7 with late fees after the deadline?

Yes. You can file with additional fees of Rs. 100 per day per form. However, prolonged non-filing (3 consecutive years) triggers automatic director disqualification under Section 164(2) which cannot be reversed by just paying late fees — you would need to apply for CFSS (Condonation of Delay Scheme) when available, or approach the NCLT.

Annual Compliance for Companies & LLPs in Pondicherry