Company Compliance — ROC Filings & Corporate Secretarial | Savlana Init

Corporate Compliance · Companies Act

Company Compliance — Secretarial. Tax. Regulatory. Handled.

Private and public limited companies have extensive annual compliance obligations under the Companies Act and Income Tax Act — AOC-4, MGT-7, board meetings, ITR-6, and more — we manage your complete compliance calendar.

Companies registered in India under the Companies Act, 2013 face a multi-layered annual compliance obligation. The MCA requires two core annual filings: AOC-4 (financial statements) within 30 days of the Annual General Meeting, and MGT-7 or MGT-7A (annual return) within 60 days of the AGM. The AGM itself must be held within 6 months of the financial year end — by September 30 for a March 31 year-end. Each board meeting must be preceded by proper notice, conducted with a quorum, and minuted accurately. Every director must complete DIR-3 KYC annually or their DIN gets deactivated.

The income tax return for a company (ITR-6) must be filed by October 31, accompanied by a tax audit report in Form 3CA and Form 3CD if the company is subject to audit under Section 44AB. Companies with international transactions must also file Form 3CEB (transfer pricing) and ITR-6 by November 30 in such cases. In addition, companies may have GST compliance, TDS obligations, employee-related compliance (PF, ESI), and sector-specific regulatory requirements.

Our company compliance service covers the full lifecycle of annual secretarial and tax compliance: drafting board meeting notices, agendas, and minutes; coordinating the statutory audit; filing AOC-4 and MGT-7 on MCA; completing DIR-3 KYC for all directors; filing ITR-6 with the tax audit; and managing any additional MCA event-based filings (director appointment, share allotment, etc.) that arise during the year.

Our Company Compliance Services

AOC-4 Filing — Financial Statements

Filing of Form AOC-4 (financial statements) with the MCA within 30 days of the AGM — with XBRL filing for applicable companies.

MGT-7 / MGT-7A Filing — Annual Return

Filing of Form MGT-7 (larger companies) or MGT-7A (small companies and OPCs) with the MCA within 60 days of the AGM, with all required disclosures.

Board and AGM Secretarial Compliance

Drafting of board meeting notices, agendas, attendance registers, and minutes for all board meetings and the AGM — in compliance with Companies Act requirements.

DIR-3 KYC

Annual DIR-3 KYC filing for all directors — deadline August 31 each year — to keep their Director Identification Numbers (DINs) active.

ITR-6 and Tax Audit

Preparation and filing of the company's income tax return (ITR-6) and coordination of the statutory tax audit (Form 3CA and Form 3CD) by October 31.

Secretarial Audit

Secretarial Audit by a practising Company Secretary (Form MR-3) for applicable companies — listed companies and unlisted companies above prescribed thresholds.

Event-Based MCA Filings

All event-based MCA filings arising during the year — director appointments and resignations, share allotments, registered office changes, charge creation.

GST and TDS Compliance

Monthly or quarterly GST return filing and TDS deduction, deposit, and quarterly return filing for the company.

Our Process

Annual Compliance Calendar

At the start of each year, we map all due dates — AGM, board meetings, AOC-4, MGT-7, DIR-3 KYC, ITR-6, GST returns — and issue a calendar to the company.

Board Meeting and AGM Coordination

We prepare and issue all notices, agendas, and draft minutes for board meetings and the AGM, ensuring compliance with Companies Act timelines and quorum requirements.

Accounts and Statutory Audit

We coordinate with the statutory auditor for the annual audit — providing account schedules, responding to audit queries, and finalising the auditor's report.

AOC-4 and MGT-7 Filing

Financial statements and annual return are filed on the MCA portal within the prescribed deadlines, with all required annexures and DSCs.

ITR-6 Filing

The company's income tax return is prepared with the tax computation, Form 3CA/3CD audit report, and all required schedules, and filed by October 31.

Why It Matters

✓AOC-4 filed within 30 days of AGM — financial statements on MCA on time

✓MGT-7 or MGT-7A filed within 60 days of AGM with all disclosures

✓Board meeting notices, agendas, and minutes drafted and maintained

✓AGM conducted within 6 months of year-end — September 30 deadline met

✓DIR-3 KYC for all directors filed before August 31 — DINs kept active

✓ITR-6 filed with tax audit by October 31 — no late filing penalty

✓Secretarial audit (Form MR-3) by practising CS for applicable companies

✓Event-based MCA filings — director changes, allotments — handled promptly

Frequently Asked Questions

A private limited company must hold board meetings (minimum 4 per year for larger companies), conduct an AGM within 6 months of year-end, file AOC-4 (financial statements) within 30 days of the AGM, file MGT-7A (small companies) or MGT-7 within 60 days of the AGM, complete DIR-3 KYC for all directors by August 31, and file ITR-6 by October 31.

AOC-4 is the form for filing a company's annual financial statements (balance sheet, profit and loss, cash flow, directors' report, and auditor's report) with the MCA. It must be filed within 30 days of the date of the AGM, or within 30 days of the date by which the AGM should have been held if no AGM was conducted.

DIR-3 KYC is the annual KYC filing that every director holding a Director Identification Number (DIN) must complete by August 31 each year. A director who fails to file DIR-3 KYC has their DIN deactivated — meaning they cannot sign MCA forms or be a director of any company until the KYC is filed and the DIN is reactivated (on payment of a late fee).

Secretarial audit is mandatory for: every listed public company; every unlisted public company with paid-up capital of INR 50 crore or more or turnover of INR 250 crore or more; and every company that is a holding company or subsidiary of a listed company (subject to thresholds). Secretarial audit is done by a practising Company Secretary in Form MR-3.

Late filing of AOC-4 or MGT-7 attracts an additional fee of INR 100 per day of delay per form — with no upper cap under the current penalty structure. Beyond the additional fee, the company and its officers can also be prosecuted for non-compliance under the Companies Act, with penalties of INR 10,000 to INR 1 lakh per officer.

A private limited company must hold a minimum of 2 board meetings each year (for small companies) or 4 board meetings (for companies other than small companies), with not more than 120 days between two consecutive meetings. One-person companies and dormant companies have relaxed requirements.

Need to manage your company's annual compliance?

We handle AOC-4, MGT-7, DIR-3 KYC, board meetings, ITR-6, and all event-based MCA filings — a complete company compliance solution managed by qualified CAs and CSs.