Registering a company is the easy part. The harder part is staying compliant, year after year, with the Ministry of Corporate Affairs (MCA). Many first-time founders learn about annual filings only after receiving a notice or paying a late fee. This guide gives a plain-English checklist of the yearly filings for a private limited startup, explains the logic behind the deadlines and tells you where to confirm the dates for your own company. We deliberately avoid listing fixed calendar dates, because the due dates depend on your financial year and your AGM date, and MCA has sometimes extended them.
Quick facts
- Main yearly filings: financial statements (Form AOC-4), annual return (Form MGT-7, or MGT-7A for small companies), auditor appointment (Form ADT-1) and director KYC (DIR-3 KYC)
- Deadline logic: financial statements within 30 days of the AGM (Section 137) and the annual return within 60 days of the AGM (Section 92), as cited in an ICSI letter to MCA
- Small company status is determined on the date of filing the relevant form, according to MCA’s FAQ
- Where to file: the MCA portal, mca.gov.in
- Last checked: 26 October 2026 against MCA FAQ pages and an ICSI communication to MCA, as returned by search; small company limits re-checked on 9 November 2026 against reports of notification G.S.R. 880(E)
Why Annual Compliance Matters
A company that does not file its returns can face additional filing fees, penalties on the company and officers, and, over time, action by the Registrar. Directors who do not complete their KYC can have their Director Identification Number deactivated. Investors and banks check filing history during due diligence, so a clean record helps when you raise money. If you are still at the incorporation stage, see our guide to registering a private limited company.
The Core Yearly Filings
1. Auditor appointment (Form ADT-1)
A company appoints an auditor for the statutory audit and informs the Registrar using Form ADT-1. The MCA FAQ on annual filing explains that one approved ADT-1 can cover several financial years, and the SRN of an ADT-1 filed for multiple years can be entered in the AOC-4 form. It also says the financial year end date should fall within the period entered in the ADT-1. The practical point: keep the ADT-1 acknowledgement and make sure it covers the year you are filing.
2. Financial statements (Form AOC-4)
After the books are audited and the board approves the financial statements, the company files them with the Registrar in Form AOC-4. An ICSI letter to MCA cites Section 137 of the Companies Act, 2013, which requires financial statements to be filed within thirty days of the annual general meeting (AGM).
3. Annual return (Form MGT-7 or MGT-7A)
The annual return records details such as shareholders, directors and meetings. The ICSI letter cites Section 92, which requires the annual return to be filed within sixty days of the AGM. Small companies use a shorter form, MGT-7A. Under MCA notification G.S.R. 880(E) of 1 December 2025, the limits for a small company are paid-up capital of up to Rs 10 crore and turnover of up to Rs 100 crore. MCA’s FAQ says small company status is determined as on the date of filing the form. Check MCA for the full definition and any exclusions, such as holding and subsidiary companies.
4. Director KYC (DIR-3 KYC)
Every director holding a Director Identification Number has to complete KYC periodically. MCA notices say that DINs of directors who do not file are marked “Deactivated due to non-filing of DIR-3 KYC”. A deactivated DIN can block the director from signing other filings, so do not let it lapse. Check the MCA notice for the current due date and any late fee.
Other Regular Duties (Check the Law and the Portal)
Annual MCA forms are only part of the picture. A private limited company also needs to:
- Hold board meetings and keep minutes
- Hold an AGM and keep statutory registers
- File income tax returns and, where registered, GST returns
- Maintain accounts and supporting records
- File event-based forms when something changes, such as a director appointment, a change of registered office or an allotment of shares
Whether and when each applies depends on your facts. A company secretary or chartered accountant can turn this into a calendar for you.
How to Build Your Own Compliance Calendar
1. Write down your financial year end. Most deadlines flow from it.
2. Fix your AGM date with the board and the auditor. The 30-day and 60-day windows run from the AGM date.
3. Add the filing windows for AOC-4 and MGT-7 or MGT-7A to your calendar from that date.
4. Add DIR-3 KYC reminders for every director.
5. Add income tax and GST dates from the respective portals.
6. Check MCA notices every quarter for extensions or new rules.
7. Keep an evidence folder with acknowledgements, board minutes and audit reports.
Extensions Are Not Guaranteed
The ICSI communication shows that professional bodies have asked MCA for fee-free extensions in past years, including for FY 2023-24 filings. Those were requests, not rules. Do not assume an extension will apply to your filing year. Plan to file on time, and treat any extension as a bonus.
What About DPIIT-Recognised Startups?
Recognition gives a startup self-certification for certain labour and environmental laws (see our DPIIT benefits list), but it does not remove annual company-law filings. Check the specific relaxations in the Companies Act and MCA notifications for startups, and do not assume exemptions.
Common Mistakes
- Not holding the AGM on time, which affects every filing that depends on its date.
- Forgetting ADT-1 or filing it for the wrong years.
- Letting DIR-3 KYC lapse and then finding a DIN deactivated at an important moment.
- Choosing the wrong form between MGT-7 and MGT-7A.
- Treating a dormant company as compliance-free. Filing duties usually continue.
- Hiring a professional only at the last minute. Fees and late charges rise when you rush.
- Mixing up company and tax deadlines. They are separate.
Frequently Asked Questions
What is the deadline for AOC-4 and MGT-7?
According to the ICSI letter citing the Companies Act, financial statements are due within 30 days and the annual return within 60 days of the AGM. The AGM date depends on your company, so confirm the dates for your year on MCA.
Do small companies file the same annual return?
Small companies can file MGT-7A. MCA’s FAQ gives the size limits and says status is decided on the date of filing.
What happens if I miss a deadline?
You can face additional fees and penalties. Check the MCA portal for the amounts in force and speak to a professional promptly.
Where to Go Next
Browse the Startup India guides hub and learn how startups can get tax benefits in our Section 80-IAC guide.
Last checked: 26 October 2026 against MCA annual filing FAQ pages and a communication from the Institute of Company Secretaries of India to MCA. This is general information, not legal, tax or financial advice. Due dates, fees and forms change, so confirm on mca.gov.in or with a company secretary.
