A CA firm for annual compliance handles a company's yearly legal and tax duties: finalising accounts, statutory audit, the AGM, ROC forms AOC-4 and MGT-7, auditor filing ADT-1, director KYC, the income tax return and TDS. For a March year-end, the AGM is due by 30 September, with AOC-4 and MGT-7 following within 30 and 60 days.
Key takeaways
- Every company must file annual ROC forms and an income tax return, even with no sales or profit.
- For a March year-end, the AGM is due by 30 September, AOC-4 within 30 days of the AGM and MGT-7 within 60 days.
- The additional fee for a late ROC form is 100 rupees per day per form, with no upper cap.
- MCA General Circular 05/2026 reportedly eases the FY 2025-26 AOC-4 and MGT-7 dates, but the AGM date is unchanged.
01Who this guide is for
This guide is for directors, founders and finance heads of Private Limited, One Person and other companies in Delhi NCR who want to know what must be filed each year, by when, and what a CA firm for annual compliance does on their behalf. It also suits first-year founders who have just incorporated and are asking what comes next. LLPs have a different set of forms, covered in our guide to LLP annual compliance.
02What is annual compliance for a company?
Annual compliance is the set of recurring filings and meetings a company must complete every financial year under the Companies Act, 2013, income tax law and, where registered, GST law. It does not depend on turnover. A company that did no business still has to file its financial statements, annual return and income tax return. Missing them leads to additional fees, penalties on the company and its directors, and in serious cases action to strike the company off the register. For a checklist focused on Private Limited companies, see our annual compliance checklist for Private Limited companies.
03What does a CA firm for annual compliance do?
A CA firm for annual compliance turns a long list of dates into one managed calendar. In practice it covers six jobs.
- Books and accounts: reconciles bank, GST and TDS data and prepares the balance sheet and profit and loss account. See accounting and bookkeeping.
- Audit coordination: arranges the statutory audit and, where limits are crossed, the tax audit.
- Company law meetings: drafts board notices, minutes, the AGM notice and resolutions.
- ROC filings: files AOC-4, MGT-7 or MGT-7A, ADT-1 and event forms. See annual compliance for Private Limited companies and ROC and MCA compliance.
- Tax returns: files the company's income tax return, TDS returns and, if registered, GST returns.
- Reminders and records: keeps a due-date tracker and a record of every acknowledgement.
04Which annual compliances does a company have to complete?
The table assumes a financial year ending 31 March. It is a summary, so confirm dates for your own year-end and check for any extension notification.
| Compliance | Form or action | Usual due date |
|---|---|---|
| Board meetings | Notice and minutes | At least four a year with no more than 120 days between meetings; small companies and One Person Companies need one in each half year |
| Annual General Meeting | Notice, minutes | Within six months of year-end, so 30 September |
| Financial statements | AOC-4 | Within 30 days of the AGM |
| Annual return | MGT-7 (MGT-7A for small companies and One Person Companies) | Within 60 days of the AGM |
| Auditor appointment | ADT-1 | Within 15 days of an appointment or reappointment |
| Director KYC | DIR-3 KYC Web | Every third financial year by 30 June under the 2026 amendments, and within 30 days of a change in contact details |
| Deposits and loans return | DPT-3 | 30 June |
| Dues to micro and small enterprises | MSME-1 | Half-yearly, by 30 April and 31 October, where such payments are outstanding beyond 45 days |
| Tax audit report | Where applicable | Usually 30 September |
| Income tax return | ITR-6 | Usually 31 October of the assessment year |
| TDS returns | 24Q and 26Q | Quarterly, by 31 July, 31 October, 31 January and 31 May |
| GST annual return | GSTR-9, if applicable | 31 December |
Hold the AGM early, as the AOC-4 and MGT-7 clocks both start on the AGM date.
05What changed for annual compliance in 2026?
Three updates matter for a company filing this year. Details below are as reported in October 2026, so read the original notice on mca.gov.in before you rely on them.
- Filing relief: MCA General Circular No. 05/2026 dated 24 October 2026 is reported to allow AOC-4 forms for FY 2025-26 up to 31 December 2026 and MGT-7 or MGT-7A up to 31 January 2027 without additional fees. The time for holding AGMs is not extended, and a filing made after the extended dates attracts the additional fee counted from the original due date.
- Director KYC: DIR-3 KYC has moved to a three-year cycle with a 30 June date. A late filing, or one made to reactivate a DIN, carries a fee of 5,000 rupees, and changes in a director's mobile number, email or address must be updated within 30 days.
- Small company limits: from 1 December 2025 a small company can have paid-up capital up to 10 crore rupees and turnover up to 100 crore rupees, under notification G.S.R. 880(E). Holding and subsidiary companies and Section 8 companies are excluded. Small companies file MGT-7A and need fewer board meetings.
06How does the yearly compliance cycle work?
- Close the books after 31 March: reconcile bank, GST, TDS and payables, and fix any accounting gaps.
- Complete the statutory audit and, if applicable, the tax audit, using the closed accounts.
- Hold a board meeting to approve the financial statements, the director's report and the AGM date.
- Hold the AGM by 30 September with proper notice, then record the minutes and resolutions.
- File AOC-4, MGT-7 or MGT-7A and, if an auditor was appointed, ADT-1 on the MCA portal.
- File the income tax return and keep TDS and GST filings reconciled with the books.
07What are the fees and penalties for annual compliance?
There are two kinds of cost: the government fee and the professional fee. As of November 2026 the main government-side items are:
| Item | Amount or rule |
|---|---|
| ROC filing fee for AOC-4 and MGT-7 | Depends on the company's authorised capital, so check the current fee table on the MCA portal |
| Additional fee for late ROC forms | 100 rupees per day per form, with no upper limit |
| Late or reactivation DIR-3 KYC | 5,000 rupees |
| Non-filing of financial statements or annual return | Penalties on the company and officers in default under the Companies Act |
Professional fees vary with turnover, the number of transactions, audit needs and the number of directors, so we do not quote a range here. Ask for a written scope that lists each filing, keeps government fees separate and states what is not included.
08What are the most common annual compliance mistakes?
The costliest error is waiting for an extension and missing the AGM date, because the 2026 relief does not extend the AGM.
- Treating a dormant company as exempt from filing, when it still has to file every form.
- Counting AOC-4 and MGT-7 dates from year-end instead of the AGM date.
- Forgetting ADT-1 when an auditor is appointed or reappointed.
- Letting a director's DIN lapse through missed KYC, which blocks that director's filings.
- Filing financial statements that do not match the income tax return or GST data.
09Worked example: a Noida Private Limited company
This is an illustration, not a real client. A Private Limited company in Noida has a 31 March 2026 year-end and holds its AGM on 30 September 2026. Its original due dates are 30 October 2026 for AOC-4 and 29 November 2026 for MGT-7. If the circular dates hold, it can file AOC-4 by 31 December 2026 and MGT-7 by 31 January 2027 without the additional fee. If it also appointed an auditor at the AGM, ADT-1 was due within 15 days, which is 15 October 2026. Had it not held the AGM at all, the clock would run from the last date the AGM should have been held.
10Annual compliance checklist for a company
| Task | Done when |
|---|---|
| Books closed and reconciled | Trial balance matches bank, GST and TDS data |
| Auditor appointed and audit finished | Signed audit report received |
| Board and AGM held | Minutes signed and registers updated |
| AOC-4, MGT-7 or MGT-7A filed | SRN and acknowledgement saved |
| ADT-1 filed if needed | Acknowledgement saved |
| Director KYC current | Every DIN active |
| Income tax, TDS and GST returns filed | Acknowledgements saved |
11How do I choose a CA firm for annual compliance?
Ask for a written scope, a named contact and a due-date calendar. Check that the firm is registered with the Institute of Chartered Accountants of India (ICAI) and that audit reports carry a UDIN. A firm should explain what each filing means, not only file it. Our guides on how to choose the best CA firm and on a top CA firm in Noida give a fuller checklist. Keep the master list of dates in our compliance calendar, and see important due dates for doing business in India.
12How Deo and Associates helps as your CA firm for annual compliance
Deo and Associates is a firm of Chartered Accountants established in 2010, with offices at 1015, Tower B, iTHUM, Sector 62, Noida (CA firm in Noida) and at Landmark Cyber Park, Sector 67, Gurugram (CA firm in Gurgaon). We prepare a yearly compliance calendar, close the books, coordinate the audit, draft board and AGM papers, file the ROC forms and tax returns, and track every acknowledgement. Our approach is a written scope, early reminders and no guaranteed outcomes.
13Next steps
- Note your year-end and AGM date, and list the forms due after it.
- Check each director's KYC status and the auditor's appointment record.
- Ask a CA firm for a written scope and fee, with government fees separate.
- Agree a calendar with reminders at least 15 days before each date.
If you would like a Chartered Accountant to review your company's compliance position, book a .
Frequently asked questions
What does a CA firm for annual compliance do?
A CA firm for annual compliance closes your books, coordinates the audit, drafts board and AGM papers, files AOC-4, MGT-7 or MGT-7A and ADT-1 with the ROC, files the income tax and TDS returns, and keeps a due-date calendar. It cannot guarantee outcomes, because the filings depend on accurate records from the company.
What are the annual compliance requirements for a Private Limited company?
A Private Limited company must hold board meetings and an AGM, get its accounts audited, file AOC-4 and MGT-7 with the ROC, keep director KYC current, file ADT-1 when an auditor is appointed, and file its income tax return. Other filings such as DPT-3 and MSME-1 apply depending on the company's transactions.
What is the due date for AOC-4 and MGT-7?
AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days. For FY 2025-26, MCA General Circular 05/2026 is reported to allow AOC-4 up to 31 December 2026 and MGT-7 up to 31 January 2027 without additional fees. Confirm the circular on the MCA website before relying on it.
What is the penalty for late annual filing with the ROC?
The additional fee is 100 rupees per day per form, with no upper limit, on top of the normal filing fee. The Companies Act also provides penalties on the company and officers in default for not filing financial statements or the annual return, so late filing becomes costly over time.
Do I need to file annual compliance if my company has no business?
Yes. A company with nil turnover must still hold its meetings, get its accounts approved, file AOC-4 and MGT-7 and file an income tax return. Dormant status is a separate process under the Companies Act and does not remove the yearly filings.
How much does a CA firm charge for annual compliance?
Fees depend on turnover, the number of transactions, audit needs and the number of directors, so there is no single figure. Ask for a written scope that lists each filing, keeps government fees such as the ROC filing fee separate and states what is not included.
What is DIR-3 KYC and when is it due?
DIR-3 KYC is the yearly identity and contact verification of every director holding a DIN, now reported to run on a three-year cycle with a 30 June date under the 2026 amendments. A late or reactivation filing carries a 5,000 rupee fee, and changes in contact details must be updated within 30 days.
This guide is general information based on the Companies Act, 2013, income tax law and MCA notices as understood in November 2026. Last reviewed 1 November 2026. Rules, fees and due dates change and some details above are as reported, so confirm current requirements on the official MCA and income tax portals with a qualified Chartered Accountant before you act. It is not professional advice.