The short version
- Late MCA forms attract an additional fee of ₹100 a day each, with no upper limit.
- Directors of a company that has not filed for 3 years in a row can be disqualified.
- Pre-revenue companies must still hold an AGM and file their annual forms.
The yearly cycle
Every year, a company keeps its books, holds board meetings, has its accounts audited, holds an AGM and files its financial statements and annual return with the MCA.
Usual dates for a company with a March year end
Most of these depend on when your AGM (annual general meeting) is held:
- 30 April and 31 October: MSME-1, if the company owes money to MSME suppliers for more than 45 days.
- 30 June: DPT-3, the return of deposits and outstanding loans.
- 30 September: last date for the AGM, and DIR-3 KYC for directors.
- Within 30 days of the AGM: AOC-4, the financial statements.
- Within 60 days of the AGM: MGT-7 or MGT-7A, the annual return.
This guide is general information, not legal or tax advice. Rules and fees change often, so check with an advisor before you file anything.