Mandatory Annual Compliance

1. Board Meeting

• First meeting within 30 days.
• Minimum 4 meetings every year.
• Gap between meetings should not exceed 120 days.
• Minutes must be signed and preserved.

2. Annual General Meeting (AGM)

• First AGM within 9 months (no extension).
• AGM within 6 months from end of financial year.
• Must be held during business hours (not on national holiday).

3. Filing of Financial Statements

• File AOC-4 within 30 days from AGM.
• Includes:
  • Balance Sheet
  • Profit & Loss Account
  • Cash Flow Statement (if applicable)
  • Notes to Accounts
  • Audit Report

4. Filing of Annual Return

• Form MGT-7 / MGT-7A.
• Due within 60 days from AGM.

5. Director’s KYC

• DIR-3 KYC by 30th September every year.
• Non-filing may lead to DIN deactivation and late fees.

6. Statutory Auditor

• Appointment for 5 years.
• File ADT-1 within 15 days from AGM.

7. DPT-3 (If Applicable)

• Report deposits, loans, advances.
• Due date: 30th June every year.

8. MSME (If Applicable)

• File MSME-1 for outstanding dues.
• Applicable if payment exceeds 45 days.
• Due dates:
  • 31st October (Apr–Sep)
  • 30th April (Oct–Mar)

9. Statutory Registers

• Register of Members (MGT-1)
• Register of Directors & KMP
• Register of Charges (CHG-7)
• Register of Investments (MBP-2)
• Register of Share Transfer (SH-6)
• Register of Deposits
• Register of Contracts

Event-Based Compliance

1. Change in Director

• File DIR-12 within 30 days.

2. Allotment of Shares

• File PAS-3 within 30 days.

3. Filing of Resolution

• File MGT-14 within 30 days.

4. Incorporation

• File INC-33 (e-MoA) and INC-34 (e-AoA).

5. Charge

• File CHG-1 within 30 days of creation.

Why Compliance is Important?

• Avoid penalties and legal issues.
• Ensure transparency in operations.
• Maintain accurate financial records.
• Provide updated information to stakeholders.
• Ensure smooth business operations.

Proper compliance builds credibility, avoids penalties, and creates trust among investors and partners.