◆ CHECKLIST
Pvt Ltd Company
ROC Annual Compliance
Complete annual ROC filing checklist for Private Limited Companies — AOC-4, MGT-7A, ADT-1, DIR-3 KYC, DPT-3, and more. Due dates, MCA fees, and penalty matrix included.
📌 Annual filings are mandatory for all Pvt Ltd companies, even if dormant or zero-turnover. Non-compliance leads to strike-off and director disqualification under Section 164(2).
Section 1: Annual Filing Calendar (Due Dates)
| Form | Purpose | Due Date | MCA Fee (₹) |
|---|---|---|---|
| AOC-4 | Financial statements (Balance Sheet, P&L, Directors’ Report) | 30 Oct (6 months from AGM / 31 Mar) | 200–600 per day delay |
| MGT-7 / MGT-7A | Annual Return (MGT-7A for OPC/small companies) | 60 days from AGM | 200–600 per day delay |
| ADT-1 | Appointment / re-appointment of auditor | 15 days from AGM | NIL if on time |
| DIR-3 KYC / DIR-3 KYC Web | Director KYC (all directors with DIN) | 30 September annually | ₹5,000 after due date |
| DPT-3 | Return of deposits / outstanding loans | 30 June annually | ₹5,000–₹25,000 (delay) |
| AGM | Annual General Meeting | 30 September (6 months from FY end) | NCLT penalty if not held |
Section 2: AOC-4 — Financial Statements Filing
- ☐Board of Directors’ Report prepared — includes business overview, dividend, directors, auditor remarks, CSR (if applicable), risk management
- ☐Audited financials ready — Balance Sheet, P&L, Cash Flow, Notes signed by CA and directors
- ☐Auditor’s Report attached — signed by Statutory Auditor with UDIN generated
- ☐Board resolution passed — approving financial statements before AGM
- ☐AOC-4 filed on MCA v3 portal — DSC of Director + CA attached; CIN, financial year, turnover filled correctly
- ☐XBRL filing if applicable — AOC-4 XBRL mandatory for listed companies & those with turnover/paid-up capital above threshold
Section 3: MGT-7A — Annual Return
- ☐Shareholder register updated — current shareholding pattern, any share transfers during the year
- ☐Director details current — DIN, PAN, nationality, address of all directors verified
- ☐Charges registered/satisfied updated — verify with CHG-1/CHG-4 entries
- ☐MGT-7A filed within 60 days of AGM — signed by CS (if applicable) or director; no XBRL for small companies
- ☐No pending MGT-14 filings — special/board resolutions passed during year all filed on MCA
Section 4: Director KYC & Other Filings
- ☐DIR-3 KYC for all directors — OTP-based web KYC or DSC-based form before 30 September; ₹5,000 penalty after
- ☐DIN status active — check on MCA master data; deactivated DIN needs DIR-3 KYC
- ☐DPT-3 filed by 30 June — all loans/deposits from directors, shareholders, and others declared
- ☐MSME Form-1 if applicable — half-yearly return if outstanding dues to MSME suppliers > 45 days (April & October)
- ☐BEN-2 (Beneficial Ownership) — if significant beneficial owner exists; filed once and updated on change
- ☐ADT-1 filed — within 15 days of auditor appointment/re-appointment at AGM
Section 5: Penalty Matrix
| Non-compliance | Penalty on Company | Penalty on Directors |
|---|---|---|
| Late AOC-4 filing | ₹100–₹200/day | ₹100–₹200/day per officer |
| Late MGT-7 filing | ₹100–₹200/day | ₹100–₹200/day per officer |
| DIR-3 KYC not done | DIN deactivated | ₹5,000 per director |
| AGM not held | Up to ₹1 lakh | Up to ₹1 lakh + continued default fine |
| 3 years no filing | Strike-off notice | Director disqualified u/s 164(2) — 5 years |
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