Introduction
Every company registered under the Companies Act, 2013 whether it’s a Private Limited Company, One Person Company (OPC), Limited Liability Partnership (LLP), or Public Limited Company is legally obligated to file specific annual compliances with the Ministry of Corporate Affairs (MCA).
Annual compliance ensures transparency, accountability, and regulatory adherence, which enhances the company’s credibility and helps avoid hefty penalties.
In 2025, MCA and ROC (Registrar of Companies) have digitized much of the compliance process, introducing AI-powered validation, pre-filled forms, and e-verification, making it easier for companies to stay compliant.
What is Annual Compliance?
Annual compliance refers to the set of mandatory filings and regulatory activities that a company must complete every financial year. It includes filing of financial statements, annual returns, and other statutory documents within specified due dates.
These filings communicate key details like shareholding pattern, financial performance, and directorships to the MCA and stakeholders.
Annual Compliance Checklist for Companies
Here’s a comprehensive checklist of annual compliances required by Indian companies for FY 2024–25:
| Compliance |
Form Name |
Description |
Due Date (FY 2024–25) |
| Financial Statement Filing |
AOC-4 / AOC-4 XBRL |
To file balance sheet, P&L account, auditor’s report |
Within 30 days of AGM |
| Annual Return Filing |
MGT-7 / MGT-7A |
Annual return containing company information |
Within 60 days of AGM |
| Director KYC |
DIR-3 KYC |
Annual KYC for all directors |
30th September every year |
| Income Tax Return |
- |
Filing of company’s income tax return |
31st October (unless extended) |
| Form DPT-3 |
- |
Return of deposits and loan details |
30th June every year |
| Form MSME-1 |
- |
Half-yearly return for MSME payments |
30th April and 31st October |
| Form ADT-1 |
- |
Appointment or reappointment of auditor |
Within 15 days of AGM |
| Board Meetings |
- |
Minimum 4 board meetings per year |
Every quarter |
| Statutory Registers & Minutes |
- |
Maintenance of statutory records |
Continuous |
| AGM (Annual General Meeting) |
- |
Conduct annual meeting of shareholders |
Within 6 months of FY end (by 30th September) |
Annual Compliance Requirements Based on Company Type
Private Limited Companies must file:
- AOC-4 and MGT-7
- Form ADT-1 for auditor appointment
- DIR-3 KYC for directors
- Form DPT-3, if applicable
- Form MSME-1, if dealing with MSME vendors
Failure to file can result in ₹100 per day penalty per form.
OPCs enjoy simplified compliance but still need to file:
- AOC-4 (XBRL) and MGT-7A
- DIR-3 KYC annually
- Conduct at least one board meeting per half-year
- Limited Liability Partnership (LLP)
LLPs must file:
- Form 11 (Annual Return) – Dead by 30 th May
- Form 8 (Statement of Accounts) – 30 th October Due
- ITR Filing – Due by 31st July / 30th October
Public Limited Companies have higher compliance, including:
- MGT-7, AOC-4 (XBRL), MGT-14
- Quarterly board meetings, disclosures, and ROC returns
- Internal audit and CSR reporting (if applicable)
Penalties for Non-Compliance (as per Companies Act, 2013)
Non-compliance with annual filing attracts heavy penalties:
| Default |
Penalty |
| Late filing of AOC-4 / MGT-7 |
₹100 per day (no upper limit) |
| Non-filing of DIR-3 KYC |
DIN marked Deactivated |
| Not holding AGM |
Penalty up to ₹1,00,000 + ₹5,000 per day |
| Non-filing of DPT-3 |
Penalty up to ₹5,000 + ₹500 per day |
