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Annual compliance

Annual Compliance Package for Private Limited Companies

The annual compliance package is the operating system for a private limited company that wants its ROC filings, director records, and meeting calendars to stay in one controlled workflow instead of several disconnected reminders.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Starting from INR 18,000Typical timelineAnnual ROC and secretarial compliance

Annual compliance is where most private limited companies lose time. We turn the year-end routine into one recurring package that tracks the annual filings, the approval chain, the document checklist, and the due dates so the company can avoid rushed filings and late fees. The package is built for founders and operators who want one owner for the compliance calendar, not a separate scramble every time ROC season comes around.

What is included
  • • Annual filing calendar and deadline tracking
  • • AOC-4 and MGT-7 filing support
  • • ADT-1 auditor notice support
  • • DIR-3 KYC reminders for directors
  • • Board meeting and approval checklist
  • • Document prep and review workflow
Documents required
  • • Audited financial statements
  • • Board resolutions and AGM minutes
  • • Director details and DIN status
  • • Company master data and share capital details
  • • Auditor appointment details
  • • Supporting registers and compliance records
Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis
  • • Companies Act, 2013 sections 92, 137, 139 and related rules
  • • AOC-4, MGT-7 and ADT-1 filing workflow
  • • DIR-3 KYC deadline management and meeting calendar support
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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Planning

Map the annual filing obligations

We create a company-specific compliance map so the team knows which filings, approvals, and signatures are required in the current cycle.

Step 2Records

Collect and review the year-end records

The annual package starts with audited financials, board approvals, director KYC status, and the company registers needed for clean filing.

Step 3Forms

Prepare the ROC forms

AOC-4, MGT-7, and ADT-1 are prepared in sequence, with attention to the data that must match across the balance sheet, annual return, and auditor notice.

Step 4Follow-through

Track filing and post-filing tasks

Once the forms are filed, we keep the acknowledgements, check the status, and store the filing trail so the next cycle starts from a clean base.

AEO summary

An annual compliance package for a private limited company usually combines AOC-4 financial statement filing, MGT-7 annual return filing, ADT-1 auditor notice, DIR-3 KYC tracking, and a clean deadline calendar for the board and secretarial process.

Why annual compliance becomes messy

Most ROC season failures are not caused by a lack of knowledge. They happen because the work is spread across finance, legal, and operations, and nobody owns the full sequence from audited accounts to final filing acknowledgements.

The company may have the numbers ready, but the approval trail, auditor appointment, director KYC status, or board minutes may not be aligned. Then the filing team spends days fixing a problem that should have been caught earlier.

The annual compliance package solves that problem by treating the year-end filings as a single operational project with one calendar, one document owner, and one approval workflow.

  • • Finance owns the accounts.
  • • Legal owns the filing logic.
  • • Operations keeps the calendar and the signatures moving.

The core forms and how they fit together

AOC-4 is the filing of financial statements and related documents, while MGT-7 is the annual return that captures the company's structural record. ADT-1 is the notice of appointment of auditor and must line up with the board and AGM process.

For many companies, DIR-3 KYC sits beside these filings because director compliance can block or complicate later work if it is left until the last week. The package keeps that from becoming a surprise.

The forms should not be prepared in isolation. For example, the company master data, share capital, auditor details, and director particulars should all tell the same story across the year-end record.

  • • AOC-4 follows the audited financial statements.
  • • MGT-7 reflects the statutory annual return of the company.
  • • ADT-1 records the auditor appointment notice with the Registrar.

What a good package changes for the business

A good compliance package reduces penalty risk and, just as importantly, reduces management friction. Founders do not need to chase the same documents every year or re-explain the company structure to the filing team.

It also makes the company look cleaner in diligence. Buyers, lenders, and investors can see a continuous compliance trail rather than a patchwork of late filings and missing approvals.

For companies that are growing fast, the package becomes a lightweight control system. It lets the founders stay focused on product and capital, while the compliance layer quietly keeps the records current.

  • • Fewer late fees.
  • • Cleaner diligence file.
  • • Less founder time spent on annual admin.

Government fees

Fee breakdown

ItemFeeNotes
AOC-4 filing feeAs per MCA fee tableDepends on the company class and nominal share capital.
MGT-7 filing feeAs per MCA fee tableDepends on the company class and nominal share capital.
ADT-1 filing feeAs per MCA fee tableFiling fee and any delay fee depend on the applicable MCA schedule.

Timeline

Typical turnaround

Typical timeline usually means a 365 days turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

Government filing fees depend on the company class, share capital, and the specific form being filed. Additional fees can apply quickly if the filing is delayed beyond the statutory window.

Free tool

AGM & ROC deadline calculator

Enter the financial year and your AGM date to see exact filing deadlines.

Late filing attracts ₹100/day per form with no cap. Companies Act 2013 Sections 92, 96, 137, 139.

Full compliance calendar

Related services

Keep the company moving

ROC Annual Compliance

File MGT-7A and AOC-4 annually to avoid ₹200/day MCA penalties.

DIR-3 KYC

Update director KYC annually by September 30 to prevent DIN deactivation.

Secretarial Audit

Mandatory for paid-up capital above ₹10 crore or turnover above ₹250 crore under Section 204.

FAQ

Frequently asked questions

What are the exact due dates for AOC-4 and MGT-7 for a private limited company?
Under Section 137 of the Companies Act, 2013, AOC-4 (financial statements) must be filed within 30 days of the Annual General Meeting, placing the typical deadline at 29 October for companies with a 31 March year-end. Under Section 92, MGT-7 (annual return) must be filed within 60 days of the AGM, typically by 28 November. Missing either deadline attracts an additional fee of Rs 100 per day under the MCA notification issued pursuant to the Companies (Amendment) Act, 2014, with no upper cap on the accumulation.
What happens if a director has not completed DIR-3 KYC before the ROC filings are due?
DIR-3 KYC is governed by Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, and must be completed annually by 30 September for every director holding a DIN. A director whose KYC is not marked compliant on MCA will have their DIN deactivated, and a deactivated DIN cannot be used to authorise or sign company filings. This can block AOC-4 and MGT-7 submissions entirely. The package tracks DIR-3 KYC status for all directors before the ROC season begins to prevent this from becoming a last-minute blocker.
When must ADT-1 be filed and what triggers the obligation?
Under Section 139 of the Companies Act, 2013, every company must appoint a statutory auditor and file Form ADT-1 with the Registrar of Companies within 15 days of the AGM at which the appointment or ratification is passed. For a company following the standard September AGM calendar, this places the ADT-1 deadline in early October. Errors in the auditor tenure, firm registration number, or AGM resolution date are common reasons for rejection, so the appointment resolution must be verified before the form is submitted.
What is the penalty for late filing of AOC-4 or MGT-7?
The MCA notification under the Companies (Amendment) Act, 2014 introduced an additional fee of Rs 100 per day for each day of delay beyond the statutory due date under Sections 137 and 92 respectively, with no maximum cap. A 60-day delay on a single form adds Rs 6,000 in additional fees on top of the base government fee, and companies with multiple years of non-filing can accumulate six-figure liabilities. The CCFS 2026 scheme currently waives 90 percent of these additional fees for filings completed by 31 August 2026 (extended from 15 July 2026 by MCA General Circular 03/2026 dated 8 July 2026).
Do the financial statements in AOC-4 need to match the data in MGT-7?
Yes. AOC-4 filed under Section 137 carries the audited financial statements including the balance sheet and profit and loss account, while MGT-7 filed under Section 92 captures the shareholding pattern and financial summary for the same period. MCA cross-references data between both forms during processing, and discrepancies in paid-up capital, turnover, or director particulars can result in the filing being flagged for scrutiny or rejection. The package prepares both forms in parallel using a single verified dataset to eliminate cross-form mismatches before submission.

Canonical reference: https://www.pvtltd.co/services/annual-compliance-package

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