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Annual Filings & ROC Compliance Services in India – AOC-4, MGT-7 / 7A, DPT-3, DIR-3 KYC, MSME-1, Tax Audit, ITR-6, GST Annual Return & Year-Round Statutory Compliance
Every Indian company, LLP, OPC, Section 8 entity, and registered partnership operates under a layered annual compliance calendar driven by the Companies Act 2013, the Income-tax Act 1961, the CGST Act 2017, and a stack of sector-specific laws (FEMA, FCRA, MSMED, DGFT, EPFO / ESIC, Professional Tax). Annual filings are not optional — missing a single AOC-4 / MGT-7 deadline triggers per-day additional fees, can disqualify directors under Section 164(2) for 5 years, lead to strike-off under Section 248, attract prosecution under Sec 92(5), and disqualify the entity from raising capital, bidding on tenders, or claiming statutory benefits. Our annual filings services manage the complete year-round compliance calendar for companies, LLPs, NPOs, and group structures — combining MCA / RoC compliance, income-tax filings, GST annual returns, FEMA / RBI returns, EPFO / ESIC returns, MSME-1 reporting, DPT-3 deposit returns, and director DIN KYC.
We deliver end-to-end annual compliance — AOC-4 / AOC-4 XBRL / AOC-4 NBFC filing of audited financial statements (within 30 days of AGM), MGT-7 / MGT-7A annual return (within 60 days of AGM), Form DPT-3 return of deposits and outstanding loans, Form MSME-1 half-yearly return for outstanding dues to MSEs, DIR-3 KYC / DIR-3 KYC Web for every active director, CRA-2 / CRA-4 cost audit filings (where applicable), BEN-2 (SBO) Significant Beneficial Owner declaration, MR-3 secretarial audit for prescribed companies, MGT-8 annual return certification, board / AGM compliance under Sec 96 / 102 / 173, statutory registers, Form 11 / Form 8 LLP returns, and the parallel income-tax and GST annual stack — ITR-6 / ITR-5 / ITR-7, Form 3CA-3CD tax audit u/s 44AB, Form 3CEB transfer pricing, Form 10B / 10BB for trusts, GSTR-9 and GSTR-9C, and FLA Return to RBI for FDI / ODI entities. Whether you are a single Pvt Ltd, a group with 50 entities, an FPI, an NPO, or a foreign-subsidiary — our team runs a single calendar, single tracker, single point of accountability.
AOC-4
30 Days from AGM
MGT-7
60 Days from AGM
Sec 164(2)
5-Yr DQ Risk
₹100/Day
Additional Fee
Laws & Forms We Work Under
Companies Act 2013
Sec 92 / 96 / 137
Sec 164(2) – DQ
Sec 44AB – Tax Audit
Sec 92E – TP
CGST Sec 35 / 44
FEMA – FLA
MSMED Sec 9
LLP Act 2008
Annual Filings Use Cases We Handle
Pvt Ltd
Private Limited Company
Annual compliance — AOC-4, MGT-7, board meetings (4 / year), AGM, DIR-3 KYC, DPT-3, MSME-1, secretarial registers, and ITR-6 / tax audit.
- AOC-4 / MGT-7
- 4 Board Meetings + AGM
- DIR-3 KYC for directors
- DPT-3 / MSME-1
- BEN-2 (SBO)
- ITR-6 + tax audit
Public Ltd
Public Limited / Listed
Listed-entity compliance — AOC-4 XBRL, MGT-7, MR-3 secretarial audit, MGT-8 certification, SEBI LODR quarterly / annual filings, board / committee compliance.
- AOC-4 XBRL
- MR-3 secretarial audit
- MGT-8 certification
- SEBI LODR
- Board committees
- Disclosures & CG
LLP
Limited Liability Partnership
LLP annual compliance — Form 11 (annual return) within 60 days of FY end, Form 8 (statement of account / solvency) within 30 days of half-year end, ITR-5.
- Form 11 (60 days)
- Form 8 (30 Oct)
- ITR-5 filing
- Tax audit (if applicable)
- DIR-3 KYC for designated partners
- LLP agreement supplemental
OPC
One Person Company (OPC)
Simplified compliance — MGT-7A (instead of MGT-7), AOC-4, sole-director resolutions, DIR-3 KYC, ITR-6, and conversion review on threshold breach.
- MGT-7A (simplified)
- AOC-4 filing
- Sole-director minutes
- Threshold review
- Conversion to Pvt Ltd
- Nominee filings
Section 8 / NPO
Section 8 Company / NGO
NPO compliance — AOC-4 / MGT-7, Form 10B / 10BB, ITR-7, Sec 12AB / 80G renewals, FCRA-4 annual return, donor-disclosure compliance.
- AOC-4 / MGT-7
- ITR-7 + Form 10B / 10BB
- FCRA-4 annual
- 12AB / 80G review
- CSR filings (if applicable)
- Donor disclosures
Foreign Subsidiary
Foreign Subsidiary / FDI Entity
FDI-funded entities — AOC-4, MGT-7, FLA Return to RBI, FC-GPR / FC-TRS reconciliation, BEN-2 SBO, transfer-pricing Form 3CEB, CbCR if part of group.
- FLA Return (RBI)
- FC-GPR / FC-TRS sync
- BEN-2 SBO
- Form 3CEB TP
- Master file (if applicable)
- CbCR Form 3CEAD
Key Annual Filing Deadlines You Must Know
AOC-4
Financial Statement Filing
Form AOC-4 (or AOC-4 XBRL / AOC-4 NBFC where applicable) for filing of audited financial statements — within 30 days of the AGM.
30 Days from AGM
XBRL for listed
MGT-7 / 7A
Annual Return
Form MGT-7 (or MGT-7A for OPC and small companies) — annual return capturing shareholding, directors, indebtedness — within 60 days of the AGM.
60 Days from AGM
MGT-7A small co
DPT-3
Deposit / Loan Return
Annual return of deposits and outstanding loans not treated as deposits — by 30 June each year, covering position as on 31 March of preceding FY.
30 June
Audited Data
MSME-1
MSE Outstanding Dues
Half-yearly return (Apr–Sep due 31 Oct, Oct–Mar due 30 Apr) of outstanding dues to MSEs beyond 45 days — under MSMED Act & Sec 405 Companies Act.
Half-Yearly
31 Oct / 30 Apr
DIR-3 KYC
Director KYC
Annual KYC of every director with DIN — DIR-3 KYC (full form) or DIR-3 KYC Web — by 30 September each year. Default leads to DIN deactivation.
30 September
DIN Deactivation
FLA Return
Foreign Liabilities & Assets
RBI-mandated FLA return for entities with FDI inflows or ODI outflows — by 15 July each year, capturing position as on 31 March of preceding FY.
15 July
FDI / ODI
ITR-6 / Audit
Income Tax Return + Audit
ITR-6 (companies), ITR-5 (LLP / firm), ITR-7 (trust). Tax audit u/s 44AB by 30 Sep; ITR by 31 Oct (audit cases) or 31 Jul (non-audit). TP cases: 30 Nov.
30 Sep – Audit
31 Oct – ITR
GSTR-9 / 9C
GST Annual Return
GSTR-9 annual return + GSTR-9C reconciliation statement by 31 December each year — applicable per turnover thresholds (currently >₹2 Cr / >₹5 Cr).
31 December
9C ≥₹5 Cr
Our Annual Filings Services
AOC-4 / AOC-4 XBRL
Filing of audited financial statements with RoC — AOC-4 for unlisted, AOC-4 XBRL for listed and prescribed companies, AOC-4 NBFC for NBFCs.
MGT-7 / MGT-7A
Drafting and filing of annual return — capturing directors, shareholders, share capital, indebtedness, related parties, and changes during the year.
DPT-3 Deposit Return
Annual return of deposits and outstanding loans not treated as deposits — categorisation, exemption analysis, and audited-data submission by 30 June.
MSME-1 Half-Yearly
Identification of outstanding dues to MSEs > 45 days, MSE-vendor validation against Udyam, and half-yearly MSME-1 filing.
DIR-3 KYC
Annual director KYC by 30 September — DIR-3 KYC (full) for first-timers / change cases and DIR-3 KYC Web for repeat directors.
BEN-2 SBO Filing
Identification and filing of Significant Beneficial Ownership (SBO) declaration in Form BEN-2 — Companies (SBO) Rules 2018 framework.
MR-3 Secretarial Audit
Secretarial audit by Practising Company Secretary for listed and prescribed companies, with MR-3 report annexed to the Board's Report.
LLP Form 11 & Form 8
LLP annual return Form 11 by 30 May and statement of account / solvency Form 8 by 30 October — alongside ITR-5 / tax audit.
Tax Audit & ITR Filing
Tax audit u/s 44AB (Form 3CA-3CD), Form 3CEB transfer-pricing audit, and ITR-6 / ITR-5 / ITR-7 filing with full reconciliations.
GSTR-9 & GSTR-9C
GST annual return GSTR-9 and reconciliation GSTR-9C — GSTIN-wise, including ITC reconciliation, ineligible-credit reversal, and audit-grade defence.
FLA Return to RBI
RBI Foreign Liabilities & Assets return for FDI / ODI entities — by 15 July, with audited / unaudited financials and FEMA reconciliation.
NPO / FCRA-4 Compliance
Form 10B / 10BB for charitable trusts, ITR-7, FCRA-4 annual, donor disclosure, and 12AB / 80G renewal calendar.
When You Need Annual Filings Support
FY-End Closing
FY 2025–26 has closed and the AOC-4 / MGT-7 / DPT-3 / FLA / MSME-1 / DIR-3 KYC stack must be filed in sequence to avoid penalties.
Director Disqualification Risk
Two consecutive years of non-filing disqualifies all directors under Sec 164(2) for 5 years — urgent restoration / catch-up filings required.
Strike-Off Notice (STK-1)
RoC has issued strike-off notice for non-compliance — urgent annual-filing catch-up + objection / restoration application needed.
Backlog Compliance
Multiple years of pending AOC-4 / MGT-7 / DPT-3 — need a structured catch-up plan with additional fees, condonation, and order-of-filing optimisation.
FDI / Investor Reporting
Foreign investor / lender / auditor wants clean MGT-7, audited AOC-4, FLA Return, and FC-GPR / FC-TRS reconciliation as part of annual review.
NPO 12AB / 80G Renewal
NPO 12AB / 80G is up for renewal and the past Form 10B / 10BB / ITR-7 stack needs to be clean and reconciled before filing renewal.
Pre-Fundraise Cleanup
Approaching Series-A / B / IPO due diligence — investor counsel will examine MCA, ITR, GST, FEMA, and FCRA filings in detail.
Group / Multi-Entity Structure
Group of 5–50 entities needs a single calendar, single tracker, and single point of accountability across MCA, ITR, GST, FEMA stacks.
Documents Needed for Annual Filings
Financial & Audit
- Audited financial statements
- Auditor's report
- Trial balance & ledgers
- Tax audit report (3CA-3CD)
- Transfer pricing report (3CEB)
- Bank statements
- Reconciliation working
MCA & Governance
- Board minutes
- AGM / EGM minutes
- Director DSC + DIN
- Shareholding register
- List of debentures / loans
- SBO declarations
- Last year's filings
Tax, GST & FEMA
- GST returns (3B / 1)
- ITR + assessment orders
- Form 26AS / AIS
- FC-GPR / FC-TRS
- FLA worksheet
- Vendor list (MSE)
- Loan register (DPT-3)
Our Annual Filings Engagement Process
1
Compliance Calendar
Build entity-wise / group-wise annual calendar covering MCA, ITR, GST, FEMA, FCRA deadlines.
2
Data & Audit Sync
Coordinate with auditors, finance team, and tax team to lock data, books, and reconciliations.
3
Form Drafting
Draft AOC-4 / MGT-7 / DPT-3 / MSME-1 / DIR-3 KYC / BEN-2 / FLA / GSTR-9 / 9C / ITR with full backup.
4
Sign-Off & Filing
Director / auditor sign-off, DSC application, MCA / ITD / GSTN / RBI submission, and challan / SRN download.
5
Tracker & Records
Filing tracker, statutory register update, dossier handover, and reminders for next-year cycle.
Why Choose Us for Annual Filings
✓
CA / CS-led calendar & filings
✓
MCA, ITR, GST, FEMA, FCRA stack
✓
Group / multi-entity expertise
✓
Backlog & condonation support
✓
Director DQ & restoration defence
✓
XBRL filing for listed / NBFC
✓
Reminder & tracker dashboard
✓
Pre-fundraise / IPO readiness
FAQs on Annual Filings
What are the key annual filings for a Pvt Ltd company?
AOC-4 (within 30 days of AGM), MGT-7 / MGT-7A (within 60 days of AGM), DPT-3 (by 30 June), MSME-1 (half-yearly), DIR-3 KYC (by 30 Sep), and where applicable BEN-2, FLA Return, and CRA-2 / CRA-4 — alongside tax audit and ITR-6.
What is the penalty for non-filing of AOC-4 / MGT-7?
Additional fee of ₹100 per day per form with no maximum cap, plus penalty under Sec 137(3) and Sec 92(5). Two consecutive years of default disqualifies all directors under Sec 164(2) for 5 years and may lead to strike-off under Sec 248.
What is the FLA return and who has to file it?
FLA (Foreign Liabilities & Assets) is an annual RBI return for any Indian entity with FDI inflows or outbound investments — due by 15 July each year, capturing position as on 31 March of preceding FY.
What is DIR-3 KYC and what happens if missed?
DIR-3 KYC is the annual KYC of every active director with DIN, due by 30 September. Missing it leads to DIN deactivation and a ₹5,000 fee for reactivation, blocking signing of all MCA forms.
When is GSTR-9 / 9C due?
GSTR-9 (annual return) is due by 31 December following the relevant FY. GSTR-9C (reconciliation) is required for taxpayers with aggregate turnover above ₹5 crore — same due date.
What annual compliance applies to LLPs?
LLPs file Form 11 (annual return) by 30 May and Form 8 (statement of account / solvency) by 30 October each year. ITR-5 is filed by 31 July (non-audit) or 31 October (tax audit cases).
Can backlog filings still be done with additional fees?
Yes — backlog AOC-4, MGT-7, DPT-3, etc. can be filed with additional fees, subject to RoC acceptance and CFSS / amnesty windows where available. Schemes like LLP Settlement and CFSS have historically allowed catch-up at reduced cost.
Compliant Calendar. Director-Safe. RoC-Ready. Investor-Grade.
Partner with our annual filings specialists for AOC-4 / MGT-7 / DPT-3 / MSME-1 / DIR-3 KYC / BEN-2 / FLA / GSTR-9 / ITR-6 — single calendar, single tracker, single point of accountability.
Talk to an Annual Filings Expert