Annual MCA compliance is a non-negotiable obligation for every company incorporated in India. Missing a deadline does not just attract late fees — it can deactivate DINs, trigger strike-off proceedings and expose directors to personal liability under the Companies Act, 2013.
This checklist covers every recurring and event-based filing a private limited company must complete for FY 2025-26.
Annual Compliance Filings
1. Board Meetings
Hold at least 4 board meetings per financial year, with no more than 120 days between two consecutive meetings. Every meeting must be preceded by written notice to directors at least 7 days in advance. Minutes must be finalised and signed within 30 days.
2. Annual General Meeting (AGM)
The AGM must be held within 6 months of the end of the financial year — by 30 September 2025 for FY 2024-25. The first AGM of a newly incorporated company must be held within 9 months of the financial year end. Financial statements must be adopted at the AGM before they can be filed.
3. DIR-3 KYC (All Directors)
Due date: 30 September 2025
Every director who holds a Director Identification Number (DIN) must file DIR-3 KYC annually — even if they are not currently a director on any active company. Missing the deadline results in the DIN being marked as Deactivated. The late fee to reactivate a deactivated DIN is ₹5,000 per DIN.
4. AOC-4 (Financial Statements)
Due date: 29 November 2025 (60 days after AGM, assuming AGM on 30 September)
File the audited financial statements — Balance Sheet, Profit & Loss Account, Cash Flow Statement and the Board's Report — with the Registrar of Companies. Companies with subsidiaries must also file AOC-4 CFS for consolidated accounts.
5. MGT-7A (Annual Return — Small Companies)
Due date: 28 November 2025 (60 days after AGM)
Small companies and OPCs file MGT-7A (the simplified annual return form). All other private limited companies file MGT-7. The annual return covers the company's shareholders, directors, charges and key financial data as of the end of the financial year. See our detailed guide on MGT-7A vs MGT-7 — which form to file to confirm which applies to your company.
6. ADT-1 (Auditor Appointment)
Due date: 15 days after AGM
File ADT-1 within 15 days of the AGM at which the auditor was appointed or reappointed. Under Section 139 of the Companies Act, an auditor must be appointed for 5 years and the appointment must be intimated to the ROC via ADT-1.
7. DPT-3 (Return of Deposits)
Due date: 30 June 2025
DPT-3 is mandatory for every company that has outstanding loans, advances or deposits from directors, shareholders or the public as of 31 March. Even companies with no deposits must file if they had any exempt deposits (such as director loans) outstanding. See our full DPT-3 filing guide for who must file and what to report.
8. MSME Form 1
Due dates: 30 April and 31 October
Half-yearly return required if the company has any outstanding payments to MSME suppliers that have been due for more than 45 days. File the April return for October–March and the October return for April–September.
Event-Based Filings
These filings are triggered by specific corporate events and must generally be filed within 30 days of the event.
| Event | Form | Deadline |
|---|---|---|
| Director appointment or resignation | DIR-12 | 30 days from event |
| Change in registered office | INC-22 | 30 days from change |
| Increase in authorised share capital | SH-7 | 30 days from resolution |
| Allotment of shares | PAS-3 | 30 days from allotment |
| Creation or modification of charge | CHG-1 | 30 days (extendable to 60) |
| Satisfaction of charge | CHG-4 | 30 days from satisfaction |
| Change in company name | INC-24 | On approval of name |
Consequences of Non-Compliance
- Late fees: 2x to 12x the normal government fee depending on delay duration
- DIN deactivation: Automatic for missed DIR-3 KYC; ₹5,000 to reactivate
- Director disqualification: Under Section 164(2), directors of companies that fail to file annual returns and financial statements for 3 consecutive years are disqualified for 5 years across all their boards
- Strike-off: The ROC can initiate strike-off proceedings under Section 248 against companies with a sustained history of non-filing
- Personal liability: Directors can be held personally liable for penalties under the Companies Act
How to Stay on Top of MCA Compliance
The most common cause of missed filings is manual tracking — spreadsheets and shared calendars across a portfolio of companies that no one owns end-to-end. Leagully automates the compliance calendar, sends deadline reminders before every due date and prepares each form from live MCA data — so your team files on time, every year, without the last-minute scramble.