Key facts
- Board meetings
- Minimum 4/year, gap ≤ 120 days
- AOC-4 due
- 30 days from AGM
- MGT-7/7A due
- 60 days from AGM
- DIR-3 KYC
- 30 September each year
- ITR-6 due (audit)
- 31 October
Every Private Limited Company must hold at least 4 board meetings a year with a maximum gap of 120 days. An AGM is mandatory within 6 months of FY-end (by 30 September). Small companies (paid-up ≤ ₹4 crore and turnover ≤ ₹40 crore) get relaxed thresholds.
Annual ROC filings: Form AOC-4 (financials) within 30 days of AGM; Form MGT-7 / MGT-7A (annual return — 7A for OPC/small companies) within 60 days. Form DPT-3 (deposits) by 30 June and Form MSME-1 (dues > 45 days) half-yearly are commonly missed.
Directors must complete DIR-3 KYC by 30 September annually — non-filing deactivates the DIN with a ₹5,000 reactivation fee. Statutory registers (members, charges, board minutes) must be maintained at the registered office.
Income-tax: Pvt Ltds file ITR-6 by 31 October (audited) and pay advance tax in 4 instalments.
FAQs
What is the penalty for late AOC-4?
₹100 per day per form with no upper cap. A delay of 365 days = ₹36,500 per form, in addition to potential prosecution of directors under Section 137.
Do dormant companies need to file?
Yes. Dormant companies file Form MSC-3 annually instead of AOC-4/MGT-7, with a ₹5,000 fee. Skipping it removes dormant status and triggers full filing penalties.
Last updated: 05 Apr 2026