ROC & Secretarial Compliance
Ongoing annual and event-based compliance for companies and LLPs — annual filings, statutory registers, and secretarial support that keeps an entity's Registrar records current year after year.
What This Service Covers
Incorporated entities — whether companies or LLPs — carry a set of ongoing compliance obligations that arise after registration and continue for the life of the entity. These are separate from and additional to the tax and GST compliance obligations of the business, and non-compliance can attract additional government fees, financial penalties under the Companies Act, 2013, and in serious cases, disqualification of directors or striking off of the company from the register.
Shivbhavan & Associates assists incorporated entities with their ongoing annual and event-based secretarial compliance, helping maintain accurate and current filings with the Registrar of Companies and ensuring that the entity's statutory records are kept in accordance with the Act.
Requires every company to file an Annual Return with the Registrar within 60 days of its Annual General Meeting.
Compliance That Continues After Incorporation
Registering a company or LLP is only the beginning of its compliance obligations. Annual filings, statutory registers, and event-based disclosures are ongoing legal requirements under the Companies Act, 2013, and missing them can result in escalating additional fees, financial penalties on the entity and its officers, and — in cases of prolonged non-compliance — disqualification of directors under Section 164 or striking off of the company under Section 248.
This information is provided for general awareness. The specific filings applicable to an entity depend on its structure, size, and activity, and should be confirmed directly with the firm.
Who This Typically Applies To
- Private Limited Companies required to file annual returns and financial statements
- LLPs required to file Form 11 and Form 8 each year
- Companies undergoing a change in directors, registered office, or capital structure
- Directors required to complete annual KYC compliance
- Companies required to maintain statutory registers and minutes books
- Entities that have missed prior filings and need to regularise their compliance status
Common Filing Scenarios
First Annual Filing After Incorporation
A newly incorporated company must complete its first Annual General Meeting and file its first set of annual returns and financial statements within the timelines prescribed under the Companies Act, even if the business has not yet commenced substantial operations.
Change in Directors or Capital
Any change in the board of directors, registered office address, or authorised or paid-up share capital triggers a specific event-based filing requirement with the Registrar within a prescribed time limit.
Annual Return & Accounts
LLPs, regardless of business activity during the year, are required to file an Annual Return in Form 11 and a Statement of Accounts and Solvency in Form 8 each financial year.
Compliance for Inactive Entities
A company that is not actively trading still carries annual filing obligations unless it has formally applied for and been granted dormant status under Section 455 of the Companies Act.
What's Included, By Entity Type
Annual Return Filing
Form MGT-7 (companies with paid-up capital below the prescribed limit) and MGT-7A for other companies, filed within 60 days of the AGM under Section 92.
- Annual return form determined based on company category
- Shareholding pattern and director details compiled
- Return filed within 60 days of the Annual General Meeting
- Compliance certificate obtained where required
Financial Statements Filing
Form AOC-4 filing with the Registrar within 30 days of AGM approval, covering the Balance Sheet, Profit & Loss Account, and applicable schedules, as required under Section 137.
- Financial statements finalised and board-approved
- AOC-4 filed within 30 days of AGM approval
- Consolidated financials filed where applicable
- XBRL filing coordinated for companies required to do so
LLP Annual Compliance
Form 11 (Annual Return) and Form 8 (Statement of Accounts) filed within the prescribed periods each year with the Registrar of LLPs.
- Partner and contribution details confirmed for Form 11
- Statement of Accounts and Solvency prepared for Form 8
- Both forms filed within their respective due dates
- LLP Agreement amendments filed where applicable
Director KYC & Other Filings
DIR-3 KYC annual compliance, ADT-1 for auditor appointment, DPT-3 for the return of deposits, and INC-20A for commencement of business where applicable.
- Director KYC completed annually for each director
- Auditor appointment intimated via ADT-1
- Return of deposits filed where applicable
- Other event-triggered forms filed as required
Statutory Registers & Minutes
Maintenance of the Register of Members, Register of Directors, Register of Charges, and Minutes Books as required under the Companies Act.
- Statutory registers updated to reflect current records
- Board and general meeting minutes documented
- Register of Charges maintained for secured borrowings
- Records kept ready for inspection as required
Event-Based Compliance
Change of directors, share transfers, increase in authorised capital, change of registered office, or conversion of entity type — each triggering its own specific Registrar filing.
- Change events identified and applicable form determined
- Filing completed within the statutory time limit
- Supporting board and shareholder resolutions prepared
- Updated records reflected with the Registrar
Form MGT-7 (companies with paid-up capital below the prescribed limit) and MGT-7A for other companies, filed within 60 days of the AGM under Section 92.
- Annual return form determined based on company category
- Return filed within 60 days of the Annual General Meeting
Form AOC-4 filing with the Registrar within 30 days of AGM approval, covering the Balance Sheet, Profit & Loss Account, and applicable schedules, as required under Section 137.
- Financial statements finalised and board-approved
- AOC-4 filed within 30 days of AGM approval
Form 11 (Annual Return) and Form 8 (Statement of Accounts) filed within the prescribed periods each year with the Registrar of LLPs.
- Partner and contribution details confirmed for Form 11
- Both forms filed within their respective due dates
DIR-3 KYC annual compliance, ADT-1 for auditor appointment, DPT-3 for the return of deposits, and INC-20A for commencement of business where applicable.
- Director KYC completed annually for each director
- Auditor appointment intimated via ADT-1
Maintenance of the Register of Members, Register of Directors, Register of Charges, and Minutes Books as required under the Companies Act.
- Statutory registers updated to reflect current records
- Board and general meeting minutes documented
Change of directors, share transfers, increase in authorised capital, change of registered office, or conversion of entity type — each triggering its own specific Registrar filing.
- Change events identified and applicable form determined
- Updated records reflected with the Registrar
The Filing Process
Submit Enquiry
Share your requirement through the website or by phone. The firm reviews it and responds during office hours with next steps.
Document Collection
Relevant documents are collected based on your entity type and income sources, following the checklist confirmed for your specific situation.
Computation & Review
Income is computed under every applicable head, with eligible deductions and exemptions applied before the return is finalised for your review.
Filing & Confirmation
The return is filed within the statutory due date, and the filing acknowledgment along with the computation summary is shared with you.
Verified. Processed. Resolved.
Every filed return moves through e-verification, departmental processing, and — where applicable — refund or query resolution.
After Annual Filings Are Submitted
Once annual filings are submitted, they become part of the public record maintained by the Registrar of Companies and are visible on the MCA portal to anyone conducting due diligence on the entity — including prospective investors, lenders, and business partners. Accurate and timely filings therefore also serve as a signal of the entity's overall compliance discipline.
Where a filing is rejected due to an error, it must be corrected and resubmitted, and where deadlines are missed altogether, additional government fees accrue for each day of delay in most cases, on top of the filing fee itself.
Documents You'll Need
Document requirements vary depending on the specific filing and the entity's structure, but the checklist below covers what's typically required for routine annual compliance. Click each item as you gather it — the tracker above updates as you go. This is a preparation aid only; submitting an enquiry will confirm the exact list applicable to your specific situation before any engagement begins.
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Frequently Asked Questions
What is the due date for filing the annual return after the AGM?
The annual return in Form MGT-7 or MGT-7A must generally be filed within 60 days of the Annual General Meeting.
What is the due date for filing financial statements?
Financial statements in Form AOC-4 must generally be filed within 30 days of the date on which the Annual General Meeting is held or ought to have been held.
What happens if a company misses its AGM deadline?
Missing the AGM deadline can attract additional fees on subsequent filings and, in cases of continued default, can lead to further regulatory action against the company and its officers.
Is annual filing required even if the company had no business activity?
Yes, annual filing obligations apply regardless of whether the company was operationally active during the year, unless the company has formally obtained dormant status.
What is DIR-3 KYC and who needs to file it?
DIR-3 KYC is an annual filing required for every individual holding a Director Identification Number (DIN), confirming their current personal details with the Ministry of Corporate Affairs.
What happens if DIR-3 KYC is not filed on time?
The DIN is marked as deactivated if the KYC filing is not completed by the due date, and can generally be reactivated only after filing with an additional fee.
Can a company be struck off for non-compliance?
Yes, under Section 248 of the Companies Act, the Registrar can initiate striking off a company from the register where it has failed to commence business or has not been carrying on operations, subject to the prescribed procedure.
What is the difference between annual compliance and event-based compliance?
Annual compliance refers to the recurring filings due every financial year regardless of activity, while event-based compliance refers to filings triggered specifically by a change, such as a change in directors, registered office, or capital structure.
Have a Query About ROC Compliance?
Submit an enquiry and the firm will respond during office hours. Engaging the firm for this service begins with a formal engagement following your enquiry.