ANNUAL ROC COMPLIANCE CHECKLIST (PVT LTD)
Mandatory annual and event-based compliances for a Private Limited Company under the Companies Act, 2013.
Meetings & Governance
- ☐ Hold minimum 4 board meetings with a gap not exceeding 120 days
- ☐ Convene the Annual General Meeting within 6 months of year-end (by 30 September)
- ☐ Maintain minutes of board and general meetings within 30 days
- ☐ File board resolutions in MGT-14 where required
Financial Statements & Audit
- ☐ Get books audited and obtain the auditor’s report
- ☐ Prepare Board’s Report and financial statements
- ☐ File appointment/reappointment of auditor in Form ADT-1 within 15 days of AGM
ROC Annual Returns
- ☐ File AOC-4 (financial statements) within 30 days of AGM
- ☐ File MGT-7A (abridged annual return) within 60 days of AGM
- ☐ File MGT-8 certification, if applicable
Event-Based & KYC Filings
- ☐ File DPT-3 (return of deposits/loans) by 30 June
- ☐ Complete DIR-3 KYC for every director by 30 September
- ☐ File MSME-1 half-yearly return for dues to micro/small enterprises
- ☐ File DIR-12 for any change in directors
- ☐ File INC-22 for any change in registered office
Registers & Records
- ☐ Update statutory registers (members, directors, charges, loans)
- ☐ Maintain the register of KMP and related-party contracts
Note: Late ROC filings attract additional fees of Rs.100 per day per form with no cap. Diarise due dates immediately after the AGM date is fixed.