C.K. GuptaA private limited company is a separate legal person — and like a person, it must file an annual “report card” with the Registrar of Companies (ROC) through the MCA21 portal, even if it did no business all year. Zero-revenue companies file exactly the same forms; “we had no transactions” is not an exemption.
Missing these filings does not go away: fees compound at ₹100 per day per form with no upper cap, directors face DIN deactivation, and repeated defaults can lead to strike-off. Here is the calendar that keeps a company clean.
The annual cycle for a standard private company
| Event / Form | What it is | Deadline (with FY ending 31 March) |
|---|---|---|
| Board meeting for accounts | Approve audited financial statements | At least once in each half of the calendar year; accounts board meeting by September |
| AGM | Annual General Meeting | Within 6 months of FY end — by 30 September |
| AOC-4 (AOC-4 XBRL for qualifying cos) | File financial statements + auditors’ report | Within 30 days of AGM — typically by 29–30 October |
| MGT-7 / MGT-7A | Annual return (MGT-7A is the short form for OPCs & small companies) | Within 60 days of AGM — typically by 28–29 November |
| DPT-3 | Return of deposits / exempt loans & money received | 30 June each year (for the preceding FY) |
| DIR-3 KYC / DIR-3 KYC-WEB | KYC for every director holding a DIN | 30 September each year |
| ADT-1 | Auditor appointment/re-appointment | Within 15 days of the AGM that appoints the auditor |
First-year companies: the first AGM is due within 9 months of the first financial year’s end. The clocks above assume the normal March year-end; companies with different FY ends shift every date accordingly.
What missing each form costs
- AOC-4 / MGT-7: normal fee + additional fee of ₹100 per day, per form, no cap — a year of delay means ₹73,000 on just these two forms.
- DIR-3 KYC: ₹5,000 one-time fee to restore each non-compliant director’s DIN, and the DIN is marked “deactivated” until paid.
- DPT-3: ₹100/day + the company risks being treated as holding illegal deposits.
- Continuous default: directors become ineligible for fresh directorships, and the company can be struck off under Section 248.
Compare that with compliance: for a dormant small company the annual filings typically cost a few thousand rupees in professional fees. Strike-off and DIN revival cost multiples of that.
LLPs are lighter — but not exempt
- Form 11 (annual return of LLP): by 30 May each year.
- Form 8 (statement of account & solvency): by 30 October each year.
- Form 11 late fee: ₹100/day per form (no cap). LLPs with business income also file an income-tax return by 31 July (or audit date), and audit applies beyond ₹40 lakh turnover / ₹25 lakh contribution limits.
A director's five-minute quarterly habit
- April: confirm auditor re-appointment needs; book the audit; file DPT-3 by 30 June.
- July: hold the accounts board meeting; ensure DIR-3 KYC is done by 30 September for every director.
- September: hold the AGM by 30 September; prepare AOC-4 attachments (financials, board & audit reports).
- October–November: file AOC-4 within 30 days of the AGM and MGT-7/MGT-7A within 60 days.
- Ongoing: keep board minutes, register of members and statutory registers updated — they are annexure-ready when forms ask.
One more non-MCA deadline companies forget: the company’s income-tax return is mandatory every year regardless of profit (31 October if audited), and ITR-6 is filed even for loss or nil income. ROC and IT compliance are separate tracks — both run annually.
Frequently Asked Questions
My company had zero business. Do I still file AOC-4 and MGT-7?
Yes. Dormant or inactive private companies still file, or should apply for dormant status under Section 455. Strike-off is the only clean exit from the filing cycle.
Which form applies to my company — MGT-7 or MGT-7A?
MGT-7A (short form) applies to One Person Companies and small companies (paid-up capital ≤ ₹4 crore or turnover ≤ ₹40 crore as per current thresholds). Everyone else files MGT-7.
Can late AOC-4/MGT-7 be "compounded" to reduce fees?
The ₹100/day additional fee has no cap and cannot be waived; compounding applies to the offence of late filing under Section 92/137, which is a separate cost. The only true saving is filing on time.
Who can sign these ROC forms?
A director and the company secretary/manager where applicable; financial forms also need the practising CA/CS/CMA professional’s attestation where prescribed. Digital signatures (DSC) of authorised signatories are mandatory.
Sources & Official References
ITR, GST returns, notices and registrations — fixed fees, human support, on-time filing.
Fact-checked on 2025-09-25 • Content library version 2025.09.1
Disclaimer: This article is for general awareness only and is not legal, tax or professional advice. Tax rules change — always confirm current rates, limits and due dates with the official government portals listed above, or consult a qualified chartered accountant or tax practitioner before acting.
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