MCA (ROC) compliances for a private limited company
This is a significant milestone. To ensure your company remains compliant with the Ministry of Corporate Affairs (MCA) in India, you need to be aware of various mandatory filings and their due dates.
CA Kamal Kishore
6/26/20251 min read
Here is a comprehensive guide to the MCA compliances for a private limited company, categorized into one-time and annual compliances.
One-Time (Post-Incorporation) Compliances
These compliances are to be fulfilled within a specific timeframe after the company's incorporation.
Annual Compliances
These compliances are mandatory every financial year, regardless of the company's turnover or business activity. The financial year for companies in India is from April 1st to March 31st.
1. General Annual Compliances
2. ROC E-Form Filings
Important Note: The due dates for Forms AOC-4, MGT-7, and ADT-1 are linked to the date of your Annual General Meeting. If you hold your AGM earlier, the due date for these forms will also be earlier.
Event-Based Compliances
These compliances are triggered by specific events in the company's life, such as:
Change in Directorship (Form DIR-12): Filed within 30 days of appointment, resignation, or cessation of a director.
Change in Registered Office (Form INC-22): Filed within 30 days of the change.
Increase in Authorized Share Capital (Form SH-7): Filed within 30 days of passing the resolution.
Allotment of Shares (Form PAS-3): Filed within 30 days of the allotment.
It's highly recommended to consult with a Company Secretary or a Chartered Accountant to ensure all your compliances are met on time and to avoid heavy penalties and prosecution under the Companies Act, 2013.