Company Annual Compliance Checklist — AOC-4, MGT-7A, ADT-1 & DIR-3 KYC Due Dates
Annual compliance for a Private Limited Company or OPC isn't one filing — it's a small sequence of forms, each with its own deadline, all triggered by your Annual General Meeting. Here's the full checklist.
The annual compliance cycle
| Form | Purpose | Due Date | Penalty for Delay |
|---|---|---|---|
| AGM | Annual General Meeting — financial statements adopted | Within 6 months of financial year-end (9 months for first AGM) | Additional fees and knock-on delays to AOC-4/MGT-7A |
| ADT-1 | Auditor appointment/reappointment intimation | Within 15 days of AGM | ₹100/day, no upper limit |
| AOC-4 | Audited financial statements filed with ROC | Within 30 days of AGM | ₹100/day, no upper limit |
| MGT-7A / MGT-7 | Annual return (MGT-7A for Small Companies & OPCs) | Within 60 days of AGM | ₹100/day, no upper limit |
| DIR-3 KYC | Annual KYC for every director with a DIN | By 30th September | Flat penalty plus DIN deactivation until filed |
What each filing actually covers
AOC-4 carries your audited Balance Sheet, Profit & Loss statement and the Board's Report — essentially your company's full financial picture for the year, filed with the Registrar.
MGT-7A (or the full MGT-7 for larger companies) is your annual return — a snapshot of your shareholding pattern, directors, and registered office as of year-end.
ADT-1 is a short administrative filing confirming who your statutory auditor is for the year.
DIR-3 KYC is unrelated to the company's own filings — it's a personal annual KYC requirement for every individual holding a Director Identification Number, regardless of how many companies they're a director in.
Why this matters more than it looks
The ₹100-per-day penalty with no upper cap is what makes late annual filings expensive in a way that catches people off guard — a filing that's a year overdue can rack up over ₹36,000 in late fees on its own, on top of the original filing fee. Beyond the money, continued default over multiple consecutive years puts directors at risk of disqualification from holding directorships in any company, not just the one that defaulted.
The practical takeaway
Because every deadline in this cycle is calculated from your AGM date, the single highest-leverage thing you can do is hold your AGM on time — everything else follows a predictable clock from there.