Ensuring timely annual compliance is essential for every private limited company. It helps avoid legal penalties, maintain credibility with stakeholders, and stay compliant under the Companies Act, 2013.

• Business Commencement Certificate: Companies with share capital registered after November 2019 must obtain this certificate within 180 days of incorporation.
• Appointment of Auditor: A statutory auditor must be appointed within 30 days of incorporation and reported to the ROC.
• Filing of Income Tax Returns (ITR): Annual income tax returns must be filed every year, even if the company has no income.
• Filing of MCA Form AOC-4: Financial statements including balance sheet and profit & loss account must be filed with the MCA, generally by 13th November.
• Filing of MCA Form MGT-7A: Annual return containing shareholding, directors, and company details must be submitted.
• Director KYC (DIN e-KYC): Directors must complete DIN e-KYC annually to keep their DIN active.
• Annual General Meeting (AGM): Every company must hold an AGM within six months from the end of the financial year.
• Director’s Report: The Director’s Report must be prepared and filed as per Section 134 of the Companies Act, 2013.

In addition to ROC filings, companies must also comply with GST, TDS, PF, Professional Tax, and other applicable regulatory requirements.

Every registered company in India—whether a Private Limited Company, One Person Company (OPC), Section 8 Company, or any other form—is legally obligated to file its Annual Return with the Ministry of Corporate Affairs (MCA).

The filing must be completed on or before 29th November each year, covering details from the previous financial year.

• Company Structure Disclosure
  The Annual Return provides a clear overview of the company’s structure, including its shareholding pattern, registered office details, and legal status.
• Directorship & Key Management Details
  It records information related to directors, key managerial personnel, and any changes during the financial year.
• Statutory Certification
  The Annual Return must be certified by a practicing Chartered Accountant (CA) or Company Secretary (CS) to ensure accuracy and compliance with the Companies Act, 2013.
• Compliance Verification
  Before submission, the certifying professional verifies multiple statutory compliance checkpoints to confirm the company’s legal standing.
• Public Record & Transparency
  Once filed, the Annual Return becomes a public document, promoting transparency and corporate accountability.

Below is a comprehensive and updated compliance checklist commonly reviewed during the certification of a company’s Annual Return to ensure complete statutory adherence.

To comply with ROC (Registrar of Companies) regulations, companies must submit specific documents to verify their identity, address, and statutory details. These documents help ensure authenticity, transparency, and compliance under the Companies Act, 2013.

• Passport-size Photograph
  Recent colour photographs of the applicant, promoters, or company directors for identity verification.
• PAN Card
  A valid PAN card of the company and all directors or partners, mandatory for taxation and ROC filings.
• Aadhaar Card
  Serves as proof of personal identification for directors, shareholders, or business owners.
• Identity Proof
  Any government-issued ID such as Voter ID, Driving License, or Passport to verify personal identity.
• Address Proof
  Recent bank statement, electricity bill, mobile bill, or telephone bill to confirm the registered business or residential address.
• Rent Agreement (if applicable)
  Required when the business operates from rented premises to validate the official place of business.
• Electricity Bill
  A recent utility bill used as supporting proof of the registered office address.

These documents collectively establish the legitimacy of the company and are essential for fulfilling ROC compliance and registration requirements in India.

Companies registered in India are required to file specific statutory forms with the Registrar of Companies (ROC) to remain compliant under the Companies Act, 2013. Below are the key mandatory ROC forms along with their purpose and filing timelines.

• AOC-4
  Form AOC-4 is used to file a company’s annual financial statements with the Ministry of Corporate Affairs (MCA). It includes the Balance Sheet, Profit & Loss Account, Board’s Report, and Auditor’s Report. This form must be filed within 30 days of the Annual General Meeting (AGM).
• MGT-7A
  Form MGT-7A is the annual return filing applicable to One Person Companies (OPCs) and Small Companies. It captures details of shareholding, management, and statutory compliance and must be filed within 60 days of the AGM through the MCA portal.
• ADT-1
  Form ADT-1 is filed to notify the ROC about the appointment or reappointment of a company’s auditor. It must be submitted within 15 days of the AGM in which the auditor is appointed, as per Section 139 of the Companies Act, 2013.

Timely filing of these ROC forms ensures statutory compliance, avoids penalties, and maintains the company’s good standing with regulatory authorities.

For a Private Limited Company, annual compliance is a critical requirement under the Companies Act, 2013. Timely compliance ensures legal standing, avoids penalties, and builds credibility and trust with stakeholders and regulatory authorities.

• Certificate of Commencement of Business
  Companies with share capital (incorporated on or after November 2019) must obtain this certificate within 180 days of incorporation.
• Appointment of Auditor
  The first statutory auditor must be appointed within 30 days of incorporation and reported in annual filings.
• Filing of Income Tax Returns (ITR)
  Mandatory every year, even if the company has no profit or business activity.
• Filing of MCA Form AOC-4
  Submission of financial statements including Balance Sheet and Profit & Loss Account, generally due by 13th November.
• Filing of MCA Form MGT-7 / MGT-7A
  Annual return containing details of shareholding, directors, and registered office, also due by 13th November.
• DIN e-KYC of Directors
  Annual verification of Director Identification Number to avoid deactivation.
• Holding of Annual General Meeting (AGM)
  Must be conducted within 6 months from the end of the financial year.
• Directors’ Report
  Prepared under Section 134, detailing company performance and signed by the board.

Maintaining annual compliance ensures smooth business operations, protects the company from heavy penalties, and strengthens long-term growth and credibility.