Is a statutory audit mandatory for every company?

Yes. Unlike proprietorships or LLPs below a turnover threshold, every company incorporated under the Companies Act 2013 must have its accounts audited each year by a chartered accountant, irrespective of turnover, profit or level of activity. The audited statements are then filed in AOC-4.

When is the annual return due?

The annual return in MGT-7, or MGT-7A for small companies and one-person companies, is filed within 60 days of the Annual General Meeting. The AGM itself must normally be held by 30 September for a year ending 31 March, which sets the outer date for the return.

Is an AGM compulsory every year?

Yes, for all companies other than a one-person company, an Annual General Meeting must be held every year within the period allowed by Section 96. The financial statements and the directors' report are placed before the members at the AGM before they are filed with the Registrar.

What happens if annual filings are missed?

Late AOC-4 and MGT-7 filings attract an additional fee of ₹100 per day per form with no cap, and persistent default can lead to strike-off under Section 248 and disqualification of directors for five years. Acting before the due date is always cheaper than regularising afterwards.

MCA

Company Annual Compliance

Annual ROC filings and statutory compliance for private and public limited companies.

What's covered

Every company registered under the Companies Act 2013 must complete a fixed cycle of annual filings with the Registrar of Companies, regardless of its turnover, profit or whether it actually traded during the year. The obligation covers private limited and public companies as well as one-person, Section 8, subsidiary, Nidhi and dormant companies.
The core annual forms are AOC-4, which reports the audited financial statements within 30 days of the Annual General Meeting, and MGT-7 or the smaller-company MGT-7A, which is the annual return filed within 60 days of the AGM. Form ADT-1 records the auditor's appointment within 15 days, while DIR-3 KYC for every director and the DPT-3 return of deposits fall due on their own annual dates.
Late filing of AOC-4 and MGT-7 attracts an additional fee of ₹100 per day per form with no upper limit, so a delay of a few months can run into substantial sums. Continued default can lead to the company being struck off the register under Section 248 and to directors being disqualified for five years, which is why we treat the calendar as fixed rather than flexible.
We map your company's specific due dates at the start of the year, prepare each form from your audited accounts and board records, and file ahead of the statutory window so that the directors stay compliant and the company avoids penalty exposure.

How we work

01
Finalise accounts, audit and the AGM
Hold the board meeting to approve the draft financial statements, complete the statutory audit, and convene the Annual General Meeting, which must ordinarily be held by 30 September for a financial year ending 31 March. The audited statements and the directors' report are adopted at the AGM.
02
File the financials and annual return
File AOC-4 with the audited financial statements within 30 days of the AGM and MGT-7 or MGT-7A with the annual return within 60 days of the AGM. Form ADT-1 confirming the auditor's appointment is filed within 15 days of the meeting that made the appointment.
03
Complete director and deposit filings
Each director completes DIR-3 KYC by its annual due date of 30 September; missing it deactivates the Director Identification Number, which is reactivated only on payment of a ₹5,000 fee. Where the company has accepted loans or deposits, the DPT-3 return is filed by 30 June, and MSME-1 is filed where dues to micro and small enterprises are outstanding.

Documents required

Audited financial statements — balance sheet, profit and loss account and notes
Directors' report and the auditor's report for the financial year
Board resolution and minutes approving the accounts, and the AGM notice and minutes
List of members and list of directors as on the financial year-end
Digital Signature Certificate of the signing director and the certifying professional

Applicable laws & forms

Companies Act 2013 — Section 92 (annual return), Section 137 (filing of financial statements), Section 96 (Annual General Meeting) and Section 139 (appointment of auditor)
Companies Act 2013 — Section 248, under which the Registrar may strike off a company that defaults on its filings, with director disqualification for five years
Companies (Management and Administration) Rules 2014 — prescribe MGT-7 and MGT-7A
Companies (Accounts) Rules 2014 — prescribe AOC-4 and the financial-statement disclosures

Frequently asked questions

Government fees

Statutory / government fee (indicative): ₹600

Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.