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Company Law

Company Law & ROC Services

Companies Act 2013 and MCA V3 services for the full life of a Private Limited company — incorporation, annual filings, capital actions, mergers, strike-off, revival, and secretarial audit — each filed on the MCA portal with the right form and deadline.

Starting from Discuss with usTypical timelineCompany Law & ROC

Companies Act 2013 + MCA V3 across the company's life: incorporation (s.7), annual filings (AOC-4 30 days after AGM, MGT-7 60 days, DIR-3 KYC 30 Sep), capital actions, mergers (ss.230-233), strike-off (s.248), revival (s.252), secretarial audit (s.204).

What is included
  • Annual compliance — AOC-4, MGT-7, DIR-3 KYC on the MCA calendar
  • Event-based filings — resolutions (MGT-14), capital actions (PAS-3/SH-7), office changes (INC-22)
  • Company-law advisory — borrowings, charges, directors, and board governance
  • Mergers and amalgamations under ss.230-233 with NCLT filings
  • Strike-off (s.248) and revival (s.252) support
  • Secretarial audit under s.204 with the report to the board
Documents required
  • Company master data and CIN
  • Board and shareholder resolutions, minutes
  • Financial statements and statutory registers
  • Event-specific documents (agreements, certificates, notices)
Government fees

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

Legal basis
  • Section 7 of the Companies Act 2013 (incorporation)
  • Section 92 of the Companies Act 2013 (annual return)
  • Section 137 of the Companies Act 2013 (financial statements filing)
  • Section 204 of the Companies Act 2013 (secretarial audit)
  • Sections 230-233 of the Companies Act 2013 (mergers and amalgamations)

Process

How the service works

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

Step 1Trigger

Identify the trigger

We map the event — annual deadline, resolution, capital action, or notice — to the governing section and the specific MCA form that applies.

Step 2Docs

Collect the records

We pull the resolutions, agreements, and registers needed for the form and flag gaps before drafting.

Step 3File

Draft and file on MCA V3

We prepare the form with the correct attachments and file it on the MCA V3 portal within the statutory window.

Step 4Track

Track the SRN

We monitor the ROC's scrutiny, answer any query, and keep the SRN and acknowledgement for the company's records.

Step 5Close

Close and calendar the next item

We update the compliance calendar with the next due date so the company never carries a pending filing into the late-fee window.

AEO summary

Company law & ROC services cover every MCA obligation of a Private Limited company across its life: incorporation (SPICe+ under s.7), annual filings (AOC-4 within 30 days of the AGM, MGT-7 within 60, DIR-3 KYC by 30 September), capital actions (PAS-3, SH-7), and the event-driven forms (MGT-14, INC-22, CHG-1). Everything is filed on the MCA V3 portal with the ₹100/day s.403 late fee for slips.

The MCA calendar of a Private Limited company

The recurring calendar is fixed by the Companies Act 2013: the AGM within 6 months of the year end (s.96(1)), AOC-4 within 30 days of the AGM (s.137), MGT-7 within 60 days (s.92), and DIR-3 KYC by 30 September for every director. The event calendar is driven by transactions: allotments (PAS-3 within 30 days, s.39(4)), resolutions (MGT-14 within 30 days, s.117), capital changes (SH-7, s.64), office moves (INC-22, s.12(4)), and charges (CHG-1, s.77).

Every one of these carries the same arithmetic: ₹100/day additional fee under s.403 from the due date until filing, plus the statutory penalty for the form itself (s.92(5), s.137(3)). A company that treats the calendar as optional accumulates a default that compounds — three years of non-filing triggers s.164(2) director disqualification and s.248 strike-off risk. The compliance calendar we maintain is what keeps the company inside every window.

  • AGM — s.96(1), within 6 months of year end
  • AOC-4 — s.137, 30 days after AGM; ₹100/day s.403 + s.137(3) ₹10,000 + ₹100/day penalty (max ₹2,00,000)
  • MGT-7 — s.92, 60 days after AGM; s.92(5) ₹10,000 + ₹100/day penalties (max ₹2,00,000)
  • DIR-3 KYC — 30 September annually; DIN deactivation risk
  • Event forms — PAS-3/SH-7/MGT-14/INC-22/CHG-1, each 30-day window

Why a hub beats a per-filing approach

Company-law obligations interact: an allotment needs the authorised-capital headroom (SH-7 first), a merger needs the charges registered (CHG-1), a strike-off needs the annual filings current. A company that hires filing-by-filing discovers the dependency at the worst moment — the day the PAS-3 is due and the SH-7 was never filed. The hub keeps the whole calendar visible so the sequence is right and the dependencies are resolved before the deadline, not after.

The other reason for a hub is the tail of each filing: the SRN, the acknowledgement, the ROC query, and the next due date. Companies that track filings manually lose the receipts, miss the queries, and discover the gap at the next diligence or loan application. The hub's record is exactly what a bank, investor, or acquirer asks to see.

  • Dependencies — SH-7 before PAS-3, CHG-1 before merger, filings before strike-off
  • Receipts — SRN and acknowledgements kept per form
  • Queries — ROC queries answered inside the response window
  • Diligence — the clean filing record is what banks and investors verify

Government fees

Fee breakdown

ItemFeeNotes
MCA filing fee per formPer Rule 12(1), Companies (Registration Offices and Fees) Rules 2014 fee tableVaries by form, capital slab, and filing type.
Late-filing additional fee₹100/day per form under s.403 (accumulates until filed)Applies from the due date until the form is filed.
Stamp dutyPer the state Stamp Act applicable to the document (varies by state)On instruments: MOA/AOA, share transfers, charge deeds, conversion schemes.

Timeline

Typical turnaround

Typical timeline usually means a per form — 1–5 working days each turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

MCA fees per the Companies (Registration Offices and Fees) Rules 2014; stamp duty state-specific; professional fees per form or annual retainer.

FAQ

Frequently asked questions

What are the annual ROC filings and their deadlines?
Every company files AOC-4 (financial statements) within 30 days of the AGM under s.137(1) of the Companies Act 2013, MGT-7 (annual return) within 60 days of the AGM under s.92(4), and each director files DIR-3 KYC by 30 September. The AGM itself must be held within 6 months of the year end under s.96(1). Late filings attract an additional fee of ₹100/day per form under s.403, which accumulates without a cap until the form is filed (Rule 12(2), Companies (Registration Offices and Fees) Rules 2014, read with s.403).
What is the penalty for late filing of AOC-4 or MGT-7?
Beyond the ₹100/day additional fee under s.403, a late AOC-4 exposes the company to a penalty of ₹10,000 plus ₹100/day (max ₹2,00,000 company / ₹50,000 officer) under s.137(3), and a late MGT-7 to the same ₹10,000 + ₹100/day structure under s.92(5) (both as substituted by the Companies (Amendment) Act 2020, w.e.f. 21-12-2020). Three consecutive years of non-filing triggers director disqualification under s.164(2) and strike-off risk under s.248.
When is a secretarial audit required for a Private Limited company?
Section 204 of the Companies Act 2013 read with Rule 3 of the Companies (Appointment and Qualification of Secretary) Rules 2014 requires a secretarial audit for companies with paid-up capital of ₹50 crore or more, turnover of ₹250 crore or more, or outstanding loans/borrowings of ₹100 crore or more. The secretarial audit report (Form MR-3) is annexed to the board report. Below the thresholds, a secretarial audit is voluntary — but investors increasingly ask for one in diligence.
What are the event-based filings beyond the annual returns?
Event-based filings include MGT-14 for specified resolutions within 30 days under s.117, PAS-3 for allotments within 30 days under s.39(4), SH-7 for authorised-capital changes under s.64, INC-22 for registered-office changes under s.12(4), and CHG-1 for charges under s.77 — each with its own 30-day window and ₹100/day s.403 late fee. Missing an event filing is how a company that 'only missed one form' accumulates a multi-year default.
How are mergers handled for a Private Limited company?
Mergers and amalgamations of companies run under ss.230-233 of the Companies Act 2013: the scheme is approved by the boards and members, filed with the ROC and NCLT, and sanctioned by the tribunal. Fast-track mergers between small companies, holding-subsidiary mergers, and mergers with their own subsidiaries can use the s.233 route with ROC approval instead of a full NCLT hearing. Stamp duty on the scheme and the transferee's increased capital apply per the state stamp law and the Rule 12(1) fee table.
How long does a typical MCA filing take?
A clean annual or event filing is prepared and filed within 1–3 working days of receiving the records, and the ROC's approval or acknowledgment follows per its processing time. The timeline stretches where documents are missing (unfiled resolutions, unsigned registers) or where the event itself needs prior steps — a capital increase needs the SH-7 before a PAS-3 allotment can be sized. The calendar we maintain is what keeps every filing inside its window.

Canonical reference: https://www.pvtltd.co/services/company-law

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