What is Company Annual Compliance?
All companies registered under the Companies Act, 2013 — Private Limited, Public Limited, OPC, and Section 8 companies — must fulfill annual statutory filing obligations with the Registrar of Companies (ROC) through the MCA21 portal. This is mandatory every financial year, regardless of whether the company has commenced operations or generated revenue.
Non-compliance attracts a penalty of ₹100 per day per form with no maximum cap, plus risk of company strike-off and director disqualification for 5 years.
Annual Filing Checklist for Companies
| Form | Purpose | Due Date (FY 2025-26) |
|---|
| AOC-4 | Financial Statements — Balance Sheet, P&L, Directors' & Auditor's Reports | October 30, 2026 (30 days post-AGM) |
| MGT-7 (or MGT-7A for OPC/small) | Annual Return — shareholding, director details, major changes | November 29, 2026 (60 days post-AGM) |
| ADT-1 | Auditor Appointment Intimation | October 15, 2026 (15 days post-AGM) |
| DIR-3 KYC | Director KYC — keeps DINs active | September 30, 2026 |
| DPT-3 | Outstanding loans/deposits return | June 30, 2026 |
| MSME Form I | Outstanding payments to MSME vendors | April 30 & October 31 |
| ITR-6 | Income Tax Return for company | October 31, 2026 |
AGM Requirements
- Every company must hold its AGM within 6 months of financial year end — by September 30
- First AGM must be held within 9 months of first financial year end
- AGM gap should not exceed 15 months between two AGMs
- All ROC filing deadlines are calculated from the AGM date
Consequences of Non-Compliance
| Violation | Penalty |
|---|
| Late AOC-4 / MGT-7 filing | ₹100 per day per form — no cap |
| DIR-3 KYC non-filing | DIN deactivation + ₹5,000 reactivation fee |
| DPT-3 non-filing | Up to ₹1 crore penalty |
| Extreme non-compliance | Company strike-off under Section 248 + director disqualified for 5 years |
