1. Annual ROC Compliance
| Due Date | Compliance | Form | Applicable To |
|---|---|---|---|
| Within 30 Days of AGM | Filing of Financial Statements | AOC-4 | All Companies |
| Within 60 Days of AGM | Annual Return Filing | MGT-7 / MGT-7A | All Companies |
| 30 September | Director KYC | DIR-3 KYC | All Directors holding DIN |
2. Event Based ROC Filings
| Event | Form | Timeline |
|---|---|---|
| Appointment of Director | DIR-12 | Within 30 days |
| Resignation of Director | DIR-12 | Within 30 days |
| Increase in Authorized Capital | SH-7 | Within 30 days |
| Allotment of Shares | PAS-3 | Within 15 days |
| Change in Registered Office | INC-22 | Within 30 days |
| Creation / Modification of Charge | CHG-1 / CHG-9 | Within 30 days |
| Return of Deposits | DPT-3 | 30 June |
| MSME Outstanding Reporting | MSME-1 | Half-Yearly (April & October) |
| Auditor Appointment | ADT-1 | Within 15 days of AGM |
3. Board & Governance Compliance
- Minimum 4 Board Meetings in a financial year
- Gap between two Board Meetings not exceeding 120 days
- Annual General Meeting within 6 months from financial year end
- Maintenance of statutory registers
- Minutes book maintenance for board and shareholder meetings
- Disclosure of Interest – MBP-1 (first board meeting of financial year)
- Director disclosure – DIR-8
4. Risks of Non-Compliance
- Additional filing fees for delay in ROC filings
- Penalties imposed on both company and directors
- DIN deactivation for failure to file DIR-3 KYC
- Director disqualification under Companies Act