Statutory Compliance for All Company Types
From Private Limited companies to Listed conglomerates — complete MCA and ROC compliance under Companies Act 2013, managed by qualified Company Secretaries.
Annual Filing — Private Limited Company
AOC-4 (financial statements with Auditor Report), MGT-7A (annual return for Pvt Ltd) — filed with ROC within 60 and 60 days respectively from the date of AGM.
Annual Filing — Public & Listed Company
AOC-4 with XBRL (iXBRL for listed), AOC-4 CFS (consolidated), MGT-7 (full annual return) — listed companies file XBRL format under MCA XBRL taxonomy.
Director KYC — DIR-3 KYC
Annual DIN KYC filing before 30 September each year. DIR-3 KYC OTP-based for new; DIR-3 KYC Web for existing verified directors. Avoids DIN deactivation and ₹5,000 reactivation fee.
Board Meetings — Full Secretarial Support
Section 173 compliant meeting notices (7 days advance), agenda, minutes, attendance registers, certified extracts, MGT-14 filing for resolutions under Section 117, and all related ROC filings.
Annual General Meeting (AGM)
Complete AGM management — 21-day notice under Section 101, agenda, proxy, e-voting under Rule 20 (for companies with 1000+ shareholders), scrutinizer report, minutes and ROC filings post-AGM.
Company Incorporation
Pvt Ltd, OPC, Public Limited, Sec. 8 (NGO), Producer Company — DSC, DIN, SPICe+ integrated form, AGILE-Pro, MOA, AOA, COI and post-incorporation compliances (commencement of business, bank account etc.).
Director/Shareholder Changes
DIR-12 (director changes), PAS-3 (allotment of shares), SH-4 (share transfer), MGT-14 (special resolutions), INC-22 (registered office change) — all with proper board/shareholder resolutions.
Registered Office Change
Change of registered office within city (INC-22), within state (MGT-14 + INC-23), between states (NCLT petition) — complete regulatory support including publication requirements.
Statutory Registers & Secretarial Audit
Maintenance of all statutory registers under Companies Act 2013 — RoM, RoD, Register of Charges. Secretarial Audit (Form MR-3) for listed and large public companies under Section 204.
MCA / ROC Filing Deadlines — FY 2025–26
All due dates are as per Companies Act 2013 and applicable MCA rules. Delays attract additional fees of ₹100/day per form under Section 403.
* Late filing fees: ₹100/day per form under Section 403 of Companies Act 2013. Additional penal provisions may apply for persistent non-compliance.
MCA / ROC Compliance Questions
What is the late filing fee for ROC forms under Companies Act 2013?+
Under Section 403 of the Companies Act 2013, late filing attracts additional fees based on the delay period: (a) up to 30 days — 2x normal fees; (b) 30–60 days — 4x; (c) 60–90 days — 6x; (d) 90–180 days — 10x; (e) beyond 180 days — 12x normal fees. For certain forms, a flat fee of ₹100/day may apply. Normal fees vary by authorized share capital of the company.
Is Secretarial Audit mandatory? Which companies need it?+
Secretarial Audit (in Form MR-3) is mandatory under Section 204 of the Companies Act 2013 for: (a) every listed company; (b) every public company with a paid-up share capital of ₹50 crore or more; (c) every public company with a turnover of ₹250 crore or more; and (d) every company with outstanding loans or borrowings of ₹100 crore or more. The Secretarial Audit must be conducted by a Company Secretary in Practice (PCS).
What are the requirements for holding a valid Board Meeting?+
Under Section 173 of the Companies Act 2013, a company must hold a minimum of 4 board meetings per year with not more than 120 days gap between two consecutive meetings. Notice of at least 7 days is required. Quorum requires the presence of at least one-third of total strength or 2 directors, whichever is higher. Minutes must be recorded and preserved. Listed companies have additional requirements under SEBI (LODR) Regulations regarding intimation to exchanges.
When is DIR-3 KYC required and what happens if it is missed?+
DIR-3 KYC must be filed annually by 30 September for all directors who have been allotted a DIN on or before 31 March of the preceding financial year. If missed, the DIN is deactivated by MCA. To reactivate, a fee of ₹5,000 is payable along with filing DIR-3 KYC after the deadline. Lawssolute tracks this for all client directors and provides advance reminders.