Every Private Limited Company in India must file annual returns with ROC (Registrar of Companies) regardless of business activity. Missing these filings attracts heavy penalties. Here is the complete 2025-26 compliance checklist.
Mandatory Annual ROC Filings
- Form AOC-4: Financial Statements (Balance Sheet, P&L)
- Form MGT-7/MGT-7A: Annual Return
- Form ADT-1: Auditor Appointment (if changed)
- Form DIR-3 KYC: Director KYC (annual)
- Form DPT-3: Return of Deposits
- Form MSME-1: MSME outstanding payments (half-yearly)
- Form INC-20A: Commencement of Business (one-time, within 180 days of incorporation)
AOC-4 Filing (Financial Statements)
- Mandatory for ALL companies (active or dormant)
- Due date: within 30 days of AGM
- AGM must be held within 6 months from FY end (Sept 30 for March-end FY)
- For FY 2024-25: AGM by Sept 30, 2025; AOC-4 by Oct 30, 2025
- Filed with audited financial statements
- Late fee: Rs 100 per day (no maximum)
MGT-7 / MGT-7A Filing (Annual Return)
- MGT-7: For all companies
- MGT-7A: Simplified for small companies and OPC
- Due date: within 60 days of AGM
- For FY 2024-25: due by Nov 29, 2025
- Contains shareholding pattern, directors, key changes
- Late fee: Rs 100 per day (no maximum)
DIR-3 KYC (Director KYC)
- Every director must file annually
- Due date: September 30 every year
- For FY 2024-25: by Sept 30, 2025
- Required for every director with active DIN
- Late fee: Rs 5,000 per director
- DIN deactivated if not filed
DPT-3 Filing (Deposits Return)
- Mandatory for companies that received deposits or loans
- Due date: June 30 every year
- For FY 2024-25: by June 30, 2025
- Includes shareholder loans and other money received
- Late fee: Rs 100 per day
Statutory Audit Requirements
- Every Pvt Ltd company needs statutory audit
- No turnover threshold — applicable to all
- Auditor appointed at first AGM for 5 years
- Audit report attached with AOC-4
- CA must be in practice and registered with ICAI
Income Tax Filings (Beyond MCA)
- ITR-6: Annual income tax return (due Sept 30 normally, Oct 31 with audit)
- Tax audit u/s 44AB (if turnover > Rs 1 crore for business, Rs 50 lakh for profession)
- Transfer Pricing Report (if international transactions)
- TDS Returns: Quarterly (24Q, 26Q, 27Q)
Penalty for Non-Compliance
- Rs 100 per day late fee for AOC-4 and MGT-7 (no upper limit)
- Rs 5,000 for late DIR-3 KYC + DIN deactivation
- Rs 50,000 to Rs 5 lakh for company default
- Rs 50,000 to Rs 5 lakh for officers in default
- Director disqualification after 3 years of non-filing
- Strike-off of company by ROC after extended default
- Personal liability of directors for unpaid dues
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Get started today — Apply for Annual Compliance here or call +91 94148 83452.