ROC Compliance Calendar (India)

About the ROC Compliance Calendar (India)

An Indian private limited company has a fixed rhythm of filings with the Registrar of Companies every year — the AGM, the financial statements in AOC-4, the annual return in MGT-7, the auditor in ADT-1, deposits in DPT-3, dues to small suppliers in MSME-1, directors’ KYC — and an LLP has its own Form 8 and Form 11. Most of them count from the AGM or the year end, and the late fees run by the day.

Enter the financial year end, the date of incorporation and the AGM date (held or planned), tick what applies, and the calendar lists every due date of the year in order — with the section or rule behind it, the penalty or additional fee for missing it, and days left or overdue. Export it to your calendar as an .ics file with reminders, or copy it for your company secretary. It works for private companies, small companies, One Person Companies and LLPs, and nothing you enter leaves your browser.

Common uses

• A founder or company secretary planning the year’s ROC filings after the accounts close.
• A chartered accountant setting reminders for each client company’s AGM, AOC-4 and MGT-7.
• Checking how late a filing already is, and the minimum additional fee building up.
• A new company working out its first board meeting, first auditor, INC-20A and first AGM.

The filings and how their dates are counted

• AGM — within six months of the year end, and not more than fifteen months after the last AGM; the first AGM within nine months of the end of the first financial year. The ROC can extend any AGM except the first by up to three months. OPCs hold none (Companies Act 2013 s.96). Notice: at least 21 clear days (s.101).
• AOC-4 (financial statements) — within 30 days of the AGM, or of the last date for it if none was held; an OPC within 180 days of the year end (s.137).
• MGT-7 / MGT-7A (annual return) — within 60 days of the AGM, or of the date it should have been held (s.92(4)); MGT-7A for OPCs and small companies (Management and Administration Rules r.11).
• ADT-1 — within 15 days of the meeting that appoints the auditor; the first auditor is appointed by the Board within 30 days of registration (s.139).
• DPT-3 — by 30 June, with the position on 31 March (Acceptance of Deposits Rules r.16).
• MSME-1 — by 30 April (October–March) and 31 October (April–September), for companies whose payments to micro or small suppliers exceed 45 days (the MSME order under s.405).
• DIR-3 KYC — every DIN holder on 31 March, by 30 September, as rule 12A provides. MCA has changed this rule before, so confirm it and set your own date if needed.
• Board meetings — the first within 30 days of incorporation; then four a year with not more than 120 days between them, or for OPCs, small and dormant companies one in each half of the calendar year, at least 90 days apart (s.173).
• INC-20A — within 180 days of incorporation; until it is filed the company may not start business or borrow (s.10A).
• LLP Form 11 within 60 days of the year end (LLP Act s.35) and Form 8 within 30 days after the first six months of the next year (s.34, LLP Rules r.24).

What a missed date costs

• AOC-4 and MGT-7: an additional fee of at least ₹100 a day (s.403(1)), plus a penalty of ₹10,000 and ₹100 a day, up to ₹2 lakh for the company and ₹50,000 for an officer in default (ss.137(3), 92(5)).
• AGM: a fine of up to ₹1 lakh, and up to ₹5,000 a day while the default continues (s.99).
• MSME-1: a penalty of ₹20,000 and ₹1,000 a day, up to ₹3 lakh (s.405(4)).
• INC-20A: ₹50,000 for the company and ₹1,000 a day for each officer in default, up to ₹1 lakh; the ROC may strike the company off (s.10A).
• LLP Forms 8 and 11: ₹100 a day, up to ₹1 lakh for the LLP and ₹50,000 for each designated partner (LLP Act ss.34(5), 35(2)), besides the additional filing fee.
• DIR-3 KYC: the DIN is deactivated until the KYC is filed with the fee.

Sources

• Companies Act, 2013 — ss.2(41), 10A, 92, 96, 99, 101, 137, 139, 173, 403, 405
• Limited Liability Partnership Act, 2008 — ss.34, 35; LLP Rules 2009 rr.24, 25
• Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 — S.O. 368(E)
• Companies (Management and Administration) Rules r.11 (MGT-7A), (Audit and Auditors) Rules r.4, (Acceptance of Deposits) Rules r.16 and (Appointment and Qualification of Directors) Rules r.12A — on the MCA website

Limitations

• An estimate, not legal advice. MCA often extends due dates by general circular, and the e-forms change — check the MCA portal and confirm with your company secretary or chartered accountant.
• Event-based filings (allotments, changes of directors, charges, resolutions, change of registered office) and tax, GST, TDS and labour-law returns are not included.
• Listed and public companies, Section 8 companies and NBFCs have further obligations not shown here.
• The DIR-3 KYC frequency and the OPC annual-return date are flagged for checking: set your own date if your professional advises one.
• Additional fees are shown only where the Act fixes a minimum (₹100 a day for AOC-4 and MGT-7); the full fee schedule is in the Companies (Registration Offices and Fees) Rules.

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