Annual Compliance for Companies & LLPs in India

Company Law Compliance

Declaration of Commencement of Business

(for applicable company)

INC-20A

Within 180 days from the date of incorporation

Directors KYC

DIR-3KYC

Till the 30^th of Sep

The director discloses his interest in other entities.

Within 30 days of holding the first board meeting

through Form MBP-1

Every Director's  disclosure of non-disqualification

Through form DIR-8, each company director in each financial year must file a non-disqualification report with the company

Every company will appoint an Auditor

File form ADP-1 within 15 days of the meeting in which the auditor is appointed

Every Company shall hold Meetings of its Board of Directors every year

Minimum number of meetings will be 4, in such a manner that the maximum gap between two meetings is not more than 120 days 

company must hold an AGM every year

Within 6 months of the closure of the financial year

Every Small Company must file its Annual Return.

Within 60 days of holding the AGM.

Annual return should be filed via type MGT-7/7A for the period 1 April to 31 March.

Financial Statement: The Company is expected to file in this form their Balance Sheet along with Statement of Profit and Loss Account, Cash Flow Statement, and Directors ' Report.

Annex: Balance sheet, Statement of Profit & Loss Account (including Consolidated Financial Statement), Board of Directors, Auditors ' Board, Statement of Cash Flow, and AGM Notice

Within 30 days of holding the AGM

Through form AOC-4

Initial Return for disclosure of details of outstanding money or loan received by the company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014

Till 30^th June of every financial year, through Form DPT-3

As per Orders 2 and 3 of the Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019, companies must file Form MSME-1 if they default or delay payments to micro and small enterprise suppliers. This requirement is mandated under Section 405 of the Companies Act, 2013, and Section 15 of the MSME Development Act, 2006.

Till 30^th April for the half year (October to March)

Till 31^st October for another half (April to September)

Every individual who becomes a beneficial owner or experiences a change in their beneficial ownership must submit a declaration in Form No. BEN-1 to the reporting company, disclosing their substantial beneficial ownership or any modifications thereto.

Every company must update the Registrar of Companies (ROC) regarding any changes in Significant Beneficial Ownership in compliance with Section 90 of the Companies Act, 2013, and Rule 4 of the Companies (Significant Beneficial Owners) Rules, 2018.

BEN-2 intimating to the ROC regarding the beneficial ownership

Within 30 days from the date of BEN-1

Maintaining Statutory Registers

• Registers of members
• Register of directors and KMP
• Register of Deposit
• Register of Charge
• Minutes book

And others as applicable as per the Companies Act 2013

As per the provisions of section 117 read with 179,

Every public Company is required to file Form MGT-14 with the ROC within 30 days of the approval of the Directors’ Report and the Financial Statement with the ROC.

Appointment of RTA

Every Public company and non–small companies need to appoint an RTA and get securities dematerialised.