Statutory Compliance for All Company Types
From Private Limited companies to Listed conglomerates — complete MCA and ROC compliance under Companies Act 2013, managed by qualified Company Secretaries.
- ✓AOC-4 (financial statements with Auditor Report)
- ✓MGT-7A (annual return for Pvt Ltd)
- ✓AOC-4 with XBRL (iXBRL for listed)
- ✓AOC-4 CFS (consolidated)
- ✓MGT-7 (full annual return)
- ✓Annual DIN KYC filing before 30 September each year
- ✓Section 173 compliant meeting notices (7 days advance)
- ✓Agenda
- ✓Minutes
- ✓Attendance registers
- ✓Certified extracts
- ✓MGT-14 filing for resolutions under Section 117
- ✓21-day notice under Section 101
- ✓Agenda
- ✓Proxy
- ✓E-voting under Rule 20 (for companies with 1000+ shareholders)
- ✓Scrutinizer report
- ✓Minutes
- ✓DIR-12 (director changes)
- ✓PAS-3 (allotment of shares)
- ✓SH-4 (share transfer)
- ✓MGT-14 (special resolutions)
- ✓INC-22 (registered office change)
- ✓Change of registered office within city (INC-22)
- ✓Within state (MGT-14 + INC-23)
- ✓Between states (NCLT petition)
- ✓RoM
- ✓RoD
- ✓Register of Charges
MCA / ROC Filing Deadlines — FY 2025–26
All due dates are as per Companies Act 2013 and applicable MCA rules. Delays attract additional fees of ₹100/day per form under Section 403.
* Late filing fees: ₹100/day per form under Section 403 of Companies Act 2013. Additional penal provisions may apply for persistent non-compliance.
MCA / ROC Compliance Questions
What is the late filing fee for ROC forms under Companies Act 2013?+
Under Section 403 of the Companies Act 2013, late filing attracts additional fees based on the delay period: (a) up to 30 days — 2x normal fees; (b) 30–60 days — 4x; (c) 60–90 days — 6x; (d) 90–180 days — 10x; (e) beyond 180 days — 12x normal fees. For certain forms, a flat fee of ₹100/day may apply. Normal fees vary by authorized share capital of the company.
Is Secretarial Audit mandatory? Which companies need it?+
Secretarial Audit (in Form MR-3) is mandatory under Section 204 of the Companies Act 2013 for: (a) every listed company; (b) every public company with a paid-up share capital of ₹50 crore or more; (c) every public company with a turnover of ₹250 crore or more; and (d) every company with outstanding loans or borrowings of ₹100 crore or more. The Secretarial Audit must be conducted by a Company Secretary in Practice (PCS).
What are the requirements for holding a valid Board Meeting?+
Under Section 173 of the Companies Act 2013, a company must hold a minimum of 4 board meetings per year with not more than 120 days gap between two consecutive meetings. Notice of at least 7 days is required. Quorum requires the presence of at least one-third of total strength or 2 directors, whichever is higher. Minutes must be recorded and preserved. Listed companies have additional requirements under SEBI (LODR) Regulations regarding intimation to exchanges.
When is DIR-3 KYC required and what happens if it is missed?+
DIR-3 KYC must be filed annually by 30 September for all directors who have been allotted a DIN on or before 31 March of the preceding financial year. If missed, the DIN is deactivated by MCA. To reactivate, a fee of ₹5,000 is payable along with filing DIR-3 KYC after the deadline. Lawssolute tracks this for all client directors and provides advance reminders.