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ROC & Tax Compliance

Private Limited Company Compliance

Complete annual compliance services - ROC filings, income tax returns, audit, and all mandatory filings

₹15,000₹30,00050% OFF
  • Annual ROC Filings (AOC-4, MGT-7)
  • Income Tax Return Filing
  • Statutory Audit Assistance
  • Board & AGM Minutes
  • Director KYC (DIR-3 KYC)
  • Complete Compliance Calendar

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8 REASONS FOR TIMELY
COMPLIANCE

⚖️

Legal Requirement

Mandatory compliance under Companies Act and Income Tax Act

💰

Avoid Penalties

Non-compliance attracts heavy penalties and late fees

🎯

Good Standing

Maintain company in active and good standing with ROC

🏦

Bank Requirements

Banks require updated compliance for loans and facilities

🤝

Business Credibility

Compliance shows professionalism and reliability

📊

Investor Confidence

Investors prefer compliant companies for funding

🔒

Avoid Prosecution

Continued non-compliance can lead to director prosecution

📈

Business Growth

Compliance enables smooth business operations and growth

What is Private Limited Company Compliance?

Private Limited Company compliance refers to adhering to all statutory requirements under the Companies Act, 2013, and Income Tax Act, 1961. Every private limited company must file various forms with the Ministry of Corporate Affairs (MCA) and Income Tax Department annually. This includes financial statements, annual returns, income tax returns, and maintaining proper books of accounts.

The compliance requirements are mandatory irrespective of business activity or turnover. Even if the company has no transactions (dormant), it must file minimum compliance forms. Non-compliance attracts penalties, late fees, and can result in striking off the company's name from ROC register. Directors can also face prosecution and disqualification for continuous defaults.

Timely compliance ensures the company maintains good standing, avoids penalties, and can conduct business smoothly. It also helps in obtaining loans, attracting investors, and maintaining credibility in the market. Professional assistance ensures all deadlines are met and filings are accurate.

10+
Annual Filings
Multiple
Deadlines
Year-round
Compliance Work

Mandatory Annual Compliance

AOC-4 & AOC-4 CFS

Financial Statements Filing

Filing of Balance Sheet, Profit & Loss Account, and other financial statements with ROC

Deadline:Within 30 days of AGM (Before 29th October)
Penalty:₹100/day (max ₹5 lakhs)
MGT-7

Annual Return Filing

Annual return containing details of shareholders, directors, meetings, and company affairs

Deadline:Within 60 days of AGM (Before 29th November)
Penalty:₹100/day (max ₹3 lakhs)
ADT-1

Auditor Appointment

Filing for appointment or reappointment of statutory auditor

Deadline:Within 15 days of AGM
Penalty:₹300/day
DIR-3 KYC

Director KYC

Annual KYC verification for all directors holding DIN

Deadline:On or before 30th September every year
Penalty:₹5,000 + DIN deactivation
Income Tax Return

ITR-6 Filing

Income tax return for companies showing income, expenses, and tax computation

Deadline:30th September (31st October if audit required)
Penalty:Interest + penalty as per IT Act
Board Meetings

Minimum 4 Board Meetings

Conducting and recording at least 4 board meetings in a year

Deadline:Quarterly (max 120 days gap)
Penalty:₹25,000 to directors
AGM

Annual General Meeting

Conducting AGM to approve financial statements and transact business

Deadline:Within 6 months of financial year end (Before 30th September)
Penalty:₹1 lakh + ₹5,000 per director
Statutory Audit

Annual Audit

Mandatory audit of financial statements by qualified Chartered Accountant

Deadline:Before AGM and ITR filing
Penalty:Non-compliance affects all filings

Event-Based Compliance

Change in Directors

Forms:DIR-11, DIR-12
Deadline:Within 30 days
Purpose:For appointment, resignation, or removal of directors

Change in Registered Office

Forms:INC-22
Deadline:Within 30 days
Purpose:Change of registered office address within or outside state

Change in Share Capital

Forms:PAS-3, SH-7
Deadline:Within 30 days
Purpose:Allotment of shares or alteration of share capital

Change in MOA/AOA

Forms:MGT-14
Deadline:Within 30 days
Purpose:Amendment in Memorandum or Articles of Association

Loans/Investments

Forms:MBP-1
Deadline:Within 30 days
Purpose:Disclosure of interest in other entities by directors

Related Party Transactions

Forms:Form AOC-2
Deadline:Annually with AOC-4
Purpose:Disclosure of related party transactions

Increase in Authorized Capital

Forms:SH-7
Deadline:Within 30 days
Purpose:Filing after increasing authorized share capital

Director Changes Details

Forms:DIR-6
Deadline:Within 30 days
Purpose:Filing for changes in director particulars

Annual Compliance Calendar

Due DateCompliance ActivityForm/ActionApplicability
30th AprilQ4 Board MeetingBoard MinutesAll Companies
30th MayFinalize Financial StatementsAudited FinancialsAll Companies
30th JuneAGM Notice & DocumentsAGM NoticeAll Companies
31st JulyQ1 Board MeetingBoard MinutesAll Companies
15th AugustAuditor AppointmentADT-1Within 15 days of AGM
30th SeptemberConduct AGMAGM MinutesAll Companies
30th SeptemberDirector KYCDIR-3 KYCAll Directors
30th SeptemberIncome Tax ReturnITR-6All Companies
29th OctoberFile Financial StatementsAOC-4All Companies
31st OctoberQ2 Board MeetingBoard MinutesAll Companies
29th NovemberFile Annual ReturnMGT-7All Companies
31st JanuaryQ3 Board MeetingBoard MinutesAll Companies

Our Compliance Services

1

ROC Annual Filings

Complete filing of AOC-4, MGT-7, and all annual forms with MCA

2

Income Tax Returns

ITR-6 filing with complete tax computation and planning

3

Statutory Audit Support

Coordination with auditors and audit documentation

4

Board Meetings

Drafting notices, agendas, resolutions, and minutes

5

AGM Compliance

Complete AGM conduct including notice, attendance, minutes

6

Director KYC

Annual DIR-3 KYC filing for all directors

7

Event-Based Filings

All change-related filings with ROC as per events

8

GST Compliance

Monthly/Quarterly GST returns and annual filing

9

TDS Compliance

TDS deduction, payment, and quarterly returns

10

Compliance Calendar

Personalized compliance calendar with all deadlines

Documents Required

1Company Documents

  • ✓ Certificate of Incorporation
  • ✓ PAN & TAN of Company
  • ✓ MOA & AOA
  • ✓ Previous Year Financial Statements
  • ✓ Previous Year ITR & Audit Report

2Financial Documents

  • ✓ Bank Statements (Full Year)
  • ✓ Purchase & Sales Invoices
  • ✓ Expense Bills & Vouchers
  • ✓ Salary Register & TDS Certificates
  • ✓ GST Returns Filed

3Director/Shareholder Details

  • ✓ PAN Card of All Directors
  • ✓ Aadhaar/Address Proof
  • ✓ DIN Numbers
  • ✓ DSC (Digital Signature Certificate)
  • ✓ Shareholding Details

Important Note:

All documents should be properly maintained and organized. Companies should maintain books of accounts as per Section 128 of Companies Act. Digital Signature Certificate (DSC) of at least one director is mandatory for all ROC filings.

Annual Compliance Process

Systematic approach to complete all compliance requirements

1

Planning

Review & Plan

2

Books

Finalize Accounts

3

Audit

Statutory Audit

4

AGM

Conduct AGM

5

ROC

File with ROC

6

ITR

File Income Tax

7

Director

Director KYC

Year-round Activity
Average Time to Complete

Penalties for Non-Compliance

⚠️

Late Filing of AOC-4

₹100 per day (max ₹5 lakhs for company + ₹1 lakh for officers)

⚠️

Late Filing of MGT-7

₹100 per day (max ₹3 lakhs for company + ₹50,000 for officers)

❌

Not Conducting AGM

₹1 lakh to company + ₹5,000 to every officer in default

🚫

Not Filing Director KYC

₹5,000 penalty + DIN will be marked as 'Deactivated'

⚠️

Not Conducting Board Meetings

₹25,000 to each director who is in default

💰

Late ITR Filing

Interest u/s 234A + Late fee u/s 234F (₹5,000 to ₹10,000)

🔴

Continuous Non-Compliance

Striking off name from ROC register + Director disqualification

⚠️

Late Filing of Event-Based Forms

₹300 per day (additional fee for late filing)

Serious Consequences:

  • • Company can be struck off from ROC register
  • • Directors can be disqualified from holding directorship
  • • Criminal prosecution can be initiated
  • • Difficulty in obtaining loans, contracts, and business opportunities
  • • Accumulating penalties that become difficult to manage

Frequently Asked Questions

Q1.What are the mandatory annual compliances for a Private Limited Company?
Mandatory annual compliances include: (1) Conducting minimum 4 board meetings, (2) Conducting Annual General Meeting within 6 months of FY end, (3) Filing AOC-4 (financial statements) within 30 days of AGM, (4) Filing MGT-7 (annual return) within 60 days of AGM, (5) Filing income tax return (ITR-6) before 30th September, (6) Statutory audit by CA, (7) Filing DIR-3 KYC for all directors before 30th September.
Q2.What happens if we don't file ROC returns on time?
Late filing attracts penalties: ₹100 per day for AOC-4 (max ₹5 lakhs), ₹100 per day for MGT-7 (max ₹3 lakhs). Additional fees apply for condonation of delay. Continued non-compliance can result in company being struck off from ROC register, director disqualification, and prosecution. The company status becomes 'Active Non-Compliant' affecting business operations, loans, and contracts.
Q3.Is audit mandatory for all Private Limited Companies?
Yes, statutory audit is mandatory for all companies registered under the Companies Act, 2013, irrespective of turnover or business activity. Even dormant companies require audit. The audit must be conducted by a qualified Chartered Accountant who is appointed by shareholders in AGM. Tax audit under Section 44AB of Income Tax Act is additional requirement if turnover exceeds specified limits.
Q4.Can we conduct AGM online or virtually?
Yes, companies can conduct AGM through video conferencing (VC) or other audio-visual means (OAVM) as per MCA guidelines. However, proper notice must be given to shareholders, and the facility must ensure two-way communication. Minutes must record that AGM was conducted through VC/OAVM. Physical AGM can also be conducted with proper safety measures and quorum requirements.
Q5.What is DIR-3 KYC and why is it important?
DIR-3 KYC is annual KYC (Know Your Customer) verification that every director must file on or before 30th September each year. It updates director's details like mobile number, email, and current residential address with MCA. If not filed, DIN becomes 'Deactivated' and director cannot sign any documents or file any forms on behalf of any company. Penalty of ₹5,000 also applies.
Q6.Do we need to file compliance even if the company has no business activity?
Yes, minimum compliance is mandatory even for dormant or inactive companies. You must file AOC-4 (financials showing nil transactions), MGT-7 (annual return), ITR-6 (income tax return), conduct board meetings, AGM, and file DIR-3 KYC. You can apply for dormant status (MSC-1) which provides some relaxation, but basic filings are still required to maintain company in active status.
Q7.What is the penalty for not conducting board meetings?
Companies must conduct minimum 4 board meetings in a year with maximum gap of 120 days between consecutive meetings. Failure attracts penalty of ₹25,000 to each director who is in default. Additionally, non-compliance affects corporate governance and can be questioned by auditors in their report. It's a continuous default that accumulates penalties.
Q8.Can we get compliance done retrospectively if we missed deadlines?
Yes, belated compliance is possible but attracts additional fees. You need to pay late fees along with the filing fee. For significant delays, condonation of delay applications may be required. However, some forms have time limits beyond which filing becomes impossible. It's always better to file on time to avoid penalties. Professional help is recommended for clearing backlogs.
Q9.What documents are required for annual compliance?
Required documents include: audited financial statements (Balance Sheet, P&L), bank statements for full year, purchase and sales invoices, expense vouchers, salary register, TDS certificates, GST returns, previous year filings, director and shareholder details, PAN/TAN, DSC, board meeting minutes, and AGM minutes. Maintaining proper books of accounts throughout the year makes compliance easier.
Q10.How much time does it take to complete annual compliance?
With proper documentation and planning, annual compliance can be completed in 30-45 days after financial year end. However, it's an year-round activity. Accounts finalization and audit take time. AGM must be conducted before 30th September. ROC filings follow AGM. ITR filing deadline is 30th September. Professional assistance ensures systematic completion within deadlines without last-minute rush.

Why Choose Our Compliance Services?

👨‍💼

Expert Professionals

Experienced CAs and Company Secretaries handling your compliance

⏰

Timely Filings

We ensure all filings are completed before deadlines

📅

Compliance Calendar

Personalized calendar with all your due dates and reminders

💯

100% Accuracy

Thoroughly verified documents before submission

🔔

Proactive Alerts

Regular reminders and updates on upcoming compliances

💬

Dedicated Support

Single point of contact for all compliance queries

📊

Complete Package

All-inclusive compliance covering ROC, Income Tax, GST

🛡️

Peace of Mind

Focus on business while we handle all compliance

💰

Cost Effective

Affordable packages saving you time and penalties

Stay Compliant, Avoid Penalties

Get complete ROC and tax compliance services for your Private Limited Company

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2000+
Companies Serviced
100%
On-Time Filing
12+ Years
Compliance Expertise