MCA Statutory Annual Compliance Checklist for Indian Startups

Annual ROC Compliance Calendar for Private Limited Companies

Failing to meet Ministry of Corporate Affairs (MCA) compliance deadlines results in heavy penalties (up to ₹100 per day per form), disqualification of directors, and loss of active company status on the MCA portal.

Here is the official statutory compliance calendar prepared by Founding Legals Chartered Accountants for Indian companies.

Mandatory Annual ROC Filings

1. Form AOC-4 (Filing Financial Statements)

• Due Date: Within 30 days of holding the Annual General Meeting (AGM) — typically by October 30th.
• Attachments: Audited Balance Sheet, Profit & Loss Statement, Directors' Report, Auditor's Report, and Notes to Accounts.

2. Form MGT-7 / MGT-7A (Annual Return)

• Due Date: Within 60 days of AGM — typically by November 29th.
• Details: Disclosure of shareholding pattern, transfer of shares, board meetings count, and list of members.

3. Form DIR-3 KYC (Director Identification Number Renewal)

• Due Date: September 30th every financial year.
• Applicability: Mandatory for every individual holding a valid DIN, regardless of active directorship status.

4. Form MSME-1 (Half-Yearly Return for Outstanding Payments)

• Due Dates: April 30th (for Oct-Mar period) and October 31st (for Apr-Sep period).
• Applicability: Mandatory if payments to MSME vendors exceed 45 days.

Statutory Board Meetings & Corporate Governance

• First Board Meeting: Must be held within 30 days of incorporation.
• Minimum Annual Board Meetings: At least 4 board meetings per calendar year (with maximum gap of 120 days between consecutive meetings). For Small Companies, a minimum of 2 meetings per year is required.
• Form MBP-1: Every director must disclose interest in other firms at the first board meeting of every financial year.

[!NOTE] Founding Legals CA Desk: Maintain physical and digital minutes books signed by the Chairman to withstand statutory MCA inspections.