Annual ROC Compliance Checklist for Pvt Ltd
22 July 2026 · 6 min read
Every private limited company must complete a fixed set of ROC filings each year, whether or not it did any business. Missing them attracts late fees of ₹100 per day per form with no upper cap, and continued default can lead to director disqualification or strike-off.
The core annual calendar
- Board meetings: at least four a year, with no more than 120 days between two meetings (small companies: two meetings).
- AGM: within six months of the financial year end — for a March year end, by 30 September.
- AOC-4 (financial statements): within 30 days of the AGM.
- MGT-7 / MGT-7A (annual return): within 60 days of the AGM.
- DIR-3 KYC: every director files by 30 September; a missed filing deactivates the DIN with a ₹5,000 reactivation fee.
- ADT-1: within 15 days of the AGM whenever an auditor is appointed or reappointed (the appointment runs five years).
- DPT-3 (return of deposits and outstanding loans): by 30 June each year.
- MSME-1: half-yearly, if payments to MSME suppliers are outstanding beyond 45 days.
Event-based filings people forget
Changes during the year need their own forms within their own windows: PAS-3 for share allotments, SH-7 for capital changes, DIR-12 for director appointments and resignations, INC-22 for a registered-office move, and CHG-1 for creating or modifying charges (within 30 days).
Income tax runs in parallel
The company must file its income-tax return by 31 October (audit cases), pay advance tax quarterly, and file TDS returns each quarter. Statutory audit is mandatory for every company regardless of turnover.
A practical approach
Close your books early, hold the AGM well before 30 September rather than on it, and map the whole calendar at the start of the year. A nil-activity company still has to file — a dormant-status application is the correct route if the company is genuinely inactive.
Sahi Advise can connect you with a verified CA or CS who will run this entire calendar for you, from audit coordination to the final MGT-7 filing.