Form AOC-4 (financials), MGT-7A (annual return), DIR-3 KYC. Board meetings + AGM mandatory. Statutory audit. ₹100/day late penalty + director disqualification risk.
ROC = Registrar of Companies. Companies Act 2013 ke under, Pvt Ltd + Public Ltd companies ko annually multiple forms file karne hote. KEY MANDATORY: (1) Form AOC-4 — Financial Statement (balance sheet + P&L). (2) Form MGT-7A — Annual Return. (3) Statutory audit by CA. (4) Board meetings 4 per year. (5) AGM (Annual General Meeting). (6) DIR-3 KYC (directors). NON-COMPLIANCE: ₹100/day late + ₹1L+ penalties + director disqualification.
DEADLINES (FY 2025-26 example): (1) AGM: by 30 SEPTEMBER 2026 (within 6 months of FY end). (2) Form AOC-4 (Financials): by 29 OCTOBER 2026 (within 30 days of AGM). (3) Form MGT-7A (Annual Return): by 28 NOVEMBER 2026 (within 60 days of AGM). (4) Form ADT-1 (Auditor appointment): within 15 days of AGM if changed. (5) DIR-3 KYC (each director): by 30 SEPTEMBER 2026 annually.
FORM AOC-4: Financial Statements + Board Report + Audit Report. (1) Balance sheet. (2) P&L statement. (3) Cash flow. (4) Notes to accounts. (5) Auditor's Report. (6) CA's certifications. FORM MGT-7A: (1) Director details + shareholder list. (2) Indebtedness + charges. (3) Annual return certification. (4) Statutory compliance status. (5) Foreign investment details if any. AUTO-FILED via SPICe+ portal for small companies.
PENALTY STRUCTURE: (1) Form AOC-4 late: ₹100/DAY (no cap traditionally; capped at ₹10L now). (2) Form MGT-7 late: ₹100/DAY. (3) Form DIR-3 KYC late: ₹5,000 ONE-TIME. (4) AGM not held: ₹1L for company + ₹1K per day continuing penalty. (5) BOARD MEETINGS short: ₹25K per defaulting director. (6) DIRECTOR DISQUALIFICATION: 5 years if AOC-4 or MGT-7 not filed for 3 consecutive years. SERIOUS implications.
SMALL COMPANY (Section 2(85)) definition: (1) Paid-up capital ≤ ₹4 crore. (2) Turnover ≤ ₹40 crore. EXEMPTIONS: (1) Form MGT-7A (simpler) instead of MGT-7. (2) Cash flow statement NOT mandatory. (3) Auditor not required to verify internal controls. (4) Simplified Board reports. (5) Mandatory CSR exempt. STARTUP COMPANY: similar simplified compliance + tax holiday combo. SCALE UP RECOMMENDATIONS: as growth happens, transition compliance + engage Company Secretary.