ROC compliance is not a once-a-year task. Apart from the annual return, a company must report specific events to the Registrar within fixed time limits, and most penalties arise from these event-based filings being missed.
Use this checklist to see what applies to your company and when.
Three Types of ROC Compliance
| Type | When It Arises | Examples |
| One-time | After incorporation | INC-20A, first auditor appointment |
| Annual / periodic | Every year or half-year | AOC-4, MGT-7, DPT-3, MSME-1 |
| Event-based | When a specific change happens | DIR-12, PAS-3, SH-7, MGT-14, CHG-1 |
- Compliances Right After Incorporation
| Compliance | Time Limit |
| First Board meeting | Within 30 days of incorporation |
| Appointment of first auditor by the Board | Within 30 days of incorporation |
| INC-20A (declaration of commencement of business) | Within 180 days of incorporation |
| Opening of bank account and receipt of subscription money | Before filing INC-20A |
| Issue of share certificates | Within 60 days of incorporation |
- A company cannot start business or borrow until INC-20A is filed.
- Non-filing can lead to the ROC initiating strike-off of the company.
2. Annual and Periodic Filings
| Form | Purpose | Due Date |
| AOC-4 | Financial statements | Within 30 days of AGM |
| MGT-7 / MGT-7A | Annual return | Within 60 days of AGM |
| ADT-1 | Auditor appointment | Within 15 days of AGM |
| DPT-3 | Return of deposits and loans not treated as deposits | 30 June every year |
| MSME-1 | Payments to micro and small enterprises outstanding beyond 45 days | 30 April and 31 October |
| PAS-6 | Reconciliation of share capital (companies with dematerialised shares) | Within 60 days of each half-year end |
| CSR-2 | CSR reporting, where CSR provisions apply | As notified by the MCA for the year |
| DIR-3 KYC Web | Director KYC | Once in three financial years, by 30 June |
DIR-3 KYC has changed. Director KYC is no longer an annual filing. From 31 March 2026:
- KYC is filed once in every three consecutive financial years, on or before 30 June.
- Directors who completed KYC for FY 2025-26 have their next filing due by 30 June 2028.
- Any change in mobile number, email or residential address must be updated through DIR-3 KYC Web within 30 days.
- A missed KYC still results in deactivation of the DIN and a ₹5,000 fee to reactivate it.
3. Event-Based Filings
| Event | Form | Time Limit |
| Appointment, resignation or change in designation of director | DIR-12 | Within 30 days |
| Change of registered office | INC-22 | Within 30 days |
| Increase in authorised share capital | SH-7 | Within 30 days |
| Allotment of shares | PAS-3 | Within 15 to 30 days, depending on the type of issue |
| Special resolutions and specified agreements | MGT-14 | Within 30 days |
| Creation or modification of charge on assets | CHG-1 | Within 30 days |
| Satisfaction of charge (loan repaid) | CHG-4 | Within 30 days |
| Declaration of significant beneficial ownership | BEN-2 | Within 30 days of receiving the declaration |
| Auditor resignation or casual vacancy | ADT-3 / ADT-1 | Within 30 days / 15 days of appointment |
| Change in company name or objects | INC-24 / MGT-14 | As per the approval process |
Event-based forms generally carry an additional fee that rises in slabs, up to 12 times the normal fee, depending on the delay.
4. Compliances That Are Not Filed but Must Be Maintained
These are checked during audit, due diligence and ROC inspection.
- Board meetings: at least four in a year, with not more than 120 days between two meetings. Small companies and OPCs need at least one meeting in each half of the year, with a gap of at least 90 days.
- Director disclosures: MBP-1 (interest in other entities) at the first Board meeting of each financial year, and DIR-8 (non-disqualification).
- Statutory registers: members, directors and KMP, charges, loans and investments, related party contracts.Minutes: Board and general meeting minutes recorded within 30 days.
- Registered office: name board, and company name, CIN and address on letterheads and invoices.
Month-Wise ROC Calendar for a Private Limited Company
| Month | What Falls Due |
| April | MSME-1 (October to March), first Board meeting with MBP-1 and DIR-8 |
| May | PAS-6 for the half-year ended March, where applicable |
| June | DPT-3, DIR-3 KYC Web (in the year it is due) |
| July to September | Accounts finalisation, audit, Board meeting, AGM by 30 September |
| October | ADT-1, AOC-4, MSME-1 (April to September) |
| November | MGT-7 / MGT-7A, PAS-6 for the half-year ended September |
| December to March | Quarterly Board meetings, event-based filings as they arise |
Quick Self-Check for Business Owners
- Has INC-20A been filed?
- Are AOC-4 and MGT-7 filed for every year since incorporation?
- Is every director’s DIN status “Approved” and KYC current? Were all director changes and share allotments reported in time? Are satisfied loans still showing as open charges on the MCA portal?
- Is DPT-3 filed for directors’ and shareholders’ loans?
If the answer to any of these is “not sure”, a compliance health check is worth doing before a bank, investor or the ROC asks the question.
Get a Free ROC Compliance Health Check from Daily Filing
Most companies find out about a missed filing only when a loan or funding round is held up. Daily Filing, Jaipur reviews your company’s MCA records, identifies every pending annual and event-based filing, and manages the full compliance calendar for the year so that nothing is missed.
Book a free consultation and get a clear list of what is filed, what is pending and what needs attention.
Book Your Free Consultation | +91-8561808227 | info@dailyfiling.com
Frequently Asked Questions
1. What are the mandatory ROC compliances for a private limited company?
Every company files AOC-4 and MGT-7/MGT-7A annually and ADT-1 on auditor appointment. DPT-3, MSME-1 and DIR-3 KYC apply depending on the company’s loans, vendor payments and directors, and event-based forms apply whenever a reportable change occurs.
2. Is DIR-3 KYC still required every year?
No. From 31 March 2026, DIR-3 KYC Web is filed once in three consecutive financial years by 30 June. Changes in a director’s mobile number, email or address must still be updated within 30 days.
3. What is the difference between annual and event-based ROC filing?
Annual filings are due every year on fixed timelines linked to the AGM or the financial year.
Event-based filings are triggered only when a specific event occurs, such as a change in directors, share allotment or creation of a charge, and must be filed within the time limit for that event.
