Corporate Compliance Services in India — ROC & MCA Filing Experts
Corporate compliance services ensure your company meets all statutory filing obligations with the Registrar of Companies (ROC) and Ministry of Corporate Affairs (MCA) under the Companies Act, 2013. Late filings attract penalties of ₹100/day per form — we ensure you never miss a deadline.
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What is Corporate Compliance for Companies in India?
Corporate compliance refers to the mandatory adherence to laws, regulations, and filing obligations imposed by the Ministry of Corporate Affairs (MCA) on every company registered in India. The Companies Act, 2013 requires all companies to submit annual returns, financial statements, and event-based disclosures to the Registrar of Companies (ROC).
The primary objective of corporate compliance is to maintain transparency, accountability, and good corporate governance. Non-compliance attracts penalties starting from ₹100 per day per form with no maximum cap, director disqualification under Section 164(2), and potential strike-off of the company under Section 248.
ROC compliance and MCA compliance are not separate obligations — they are interconnected. The Registrar of Companies (ROC) operates under the Ministry of Corporate Affairs (MCA). Every statutory filing goes through the MCA's V3 portal and is processed by the jurisdictional ROC office.
Types of Corporate Compliance Under the Companies Act, 2013
Annual Compliance
Mandatory yearly filings required under the Companies Act, 2013. Applicable to every registered company irrespective of business activity. Includes AOC-4 (financial statements), MGT-7 (annual return), DIR-3 KYC (director verification), and ADT-1 (auditor appointment).
Event-Based Compliance
Filings triggered by specific business events — appointment or resignation of directors (DIR-12), allotment of shares (PAS-3), change in registered office (INC-22), increase in authorized capital (SH-7), and creation of charge (CHG-1). Must be filed within 30 days of the event.
ROC Compliance (Statutory Filings)
All filings submitted to the Registrar of Companies through the MCA portal. ROC compliance ensures company records are updated, financial health is disclosed, and governance standards are maintained as per the Companies Act, 2013.
Board Meeting Compliance
Every company must hold minimum 4 board meetings per year with a gap not exceeding 120 days between two meetings. Small companies and OPCs require minimum 2 meetings per year. Proper notice, quorum, minutes, and attendance records are mandatory.
Mandatory ROC & MCA Filings for Companies in India
| Form | Purpose | Due Date | Applicability |
|---|---|---|---|
| AOC-4 | Filing of financial statements (Balance Sheet, P&L) | Within 30 days of AGM | All companies |
| MGT-7 / MGT-7A | Annual return (shareholding, directors, compliance) | Within 60 days of AGM | All companies (7A for small/OPC) |
| DIR-3 KYC | Annual KYC verification of every director holding DIN | 30th September every year | Every person with DIN |
| ADT-1 | Appointment or reappointment of statutory auditor | Within 15 days of AGM | All companies |
| DPT-3 | Return of deposits and exempted deposits | 30th June every year | Companies with loans/deposits |
| MSME-1 | Outstanding payments to MSMEs beyond 45 days | Within 30 days of half-year end | Companies with MSME vendors |
| DIR-12 | Appointment/resignation of directors | Within 30 days of event | Event-based |
| PAS-3 | Allotment of shares | Within 30 days of allotment | Event-based |
| SH-7 | Increase in authorized share capital | Within 30 days of resolution | Event-based |
| INC-22 | Change of registered office address | Within 30 days of change | Event-based |
| MGT-14 | Filing of board/special resolutions | Within 30 days of passing | Event-based |
| CHG-1 | Creation or modification of charge (loan security) | Within 30 days of creation | Event-based |
Annual Compliance Calendar 2026-27 for Companies
| Month | Compliance Due | Form |
|---|---|---|
| April | First board meeting of the financial year; MBP-1 disclosure | Board Resolution |
| June | DPT-3 filing (return of deposits); Second board meeting | DPT-3 |
| September | Annual General Meeting (AGM); Director KYC deadline; Third board meeting | DIR-3 KYC / KYC-WEB |
| October | AOC-4 filing (within 30 days of AGM); ADT-1 (within 15 days of AGM) | AOC-4, ADT-1 |
| November | MGT-7/7A filing (within 60 days of AGM); MSME-1 (half-yearly) | MGT-7, MSME-1 |
| December | Fourth board meeting of the year | Board Resolution |
| Ongoing | Event-based filings within 30 days of any corporate event | DIR-12, PAS-3, SH-7, INC-22, MGT-14 |
Penalties for Non-Compliance with MCA & ROC
The Ministry of Corporate Affairs imposes strict penalties for non-compliance with filing obligations under the Companies Act, 2013. These penalties apply to both the company and its officers in default (directors, Company Secretary).
| Non-Compliance | Applicable Section | Penalty |
|---|---|---|
| Late filing of AOC-4 (financial statements) | Section 137 | ₹100/day per form (no cap) |
| Late filing of MGT-7 (annual return) | Section 92(5) | ₹100/day per form (no cap) |
| Non-filing of DIR-3 KYC | Rule 12A, Directors Rules | DIN deactivation + ₹5,000 reactivation fee |
| Non-filing of ADT-1 (auditor appointment) | Section 139 | ₹25,000 + ₹100/day (max ₹5 lakh) |
| Non-filing of DPT-3 | Rule 16A, Deposits Rules | ₹5,000 + ₹500/day (max ₹2 lakh) |
| Non-holding of board meetings | Section 173 | Company: ₹25,000; Director: ₹5,000 |
| 3 years consecutive non-filing | Section 164(2) | Director disqualification for 5 years |
| Company struck off by ROC | Section 248 | Company dissolved; directors barred |
Which Companies Need ROC & MCA Compliance?
Private Limited Companies
Annual filings (AOC-4, MGT-7A), board meetings (min 4/year), DIR-3 KYC, and all event-based forms. Most common entity type requiring full compliance.
One Person Companies (OPC)
Simplified compliance — AOC-4, MGT-7A, DIR-3 KYC, minimum 2 board meetings per year. Reduced compliance burden compared to Private Limited.
Limited Liability Partnerships (LLP)
Form 8 (Statement of Account & Solvency by 30th October), Form 11 (Annual Return by 30th May), and income tax audit if turnover exceeds ₹40 lakh.
Public Limited Companies
Full compliance including secretarial audit (Section 204), LODR compliance (if listed), CSR reporting (Section 135), and quarterly board meetings.
Section 8 Companies (Non-Profit)
Annual filings similar to Private Limited, plus specific governance requirements. No exemption from ROC compliance despite non-profit status.
NBFCs & Financial Companies
Dual compliance — MCA/ROC filings plus RBI regulatory returns. Includes NBS returns, ALM reports, and scale-based governance requirements.
Our Corporate Compliance Services
Annual ROC Filing
Complete preparation and filing of Form AOC-4 (financial statements) and MGT-7/7A (annual return) with the Registrar of Companies within statutory deadlines.
Director KYC Management
Annual DIR-3 KYC / KYC-WEB filing for all directors before the 30th September deadline. Prevents DIN deactivation and ₹5,000 penalty.
Board Meeting Compliance
Agenda preparation, notice drafting, minutes recording, attendance registers, and statutory register updates for all board and general meetings.
Event-Based Filings
Director changes (DIR-12), share allotment (PAS-3), office change (INC-22), capital increase (SH-7), charge creation (CHG-1), and all other event-triggered MCA forms.
Compliance Health Check
Comprehensive review of past filings, pending obligations, and compliance gaps. We identify issues and create a remediation roadmap before penalties escalate.
Deadline Tracking & Reminders
Proactive compliance calendar with advance reminders for every due date. We track and alert you 30 days before each filing deadline — no last-minute rush.
Why Choose Deepa Sharma & Associates for Corporate Compliance
Qualified CS Professionals
ICSI-registered Practicing Company Secretary with Certificate of Practice and 10+ years of hands-on expertise in ROC compliance, MCA filings, and corporate governance across diverse industries.
Zero-Penalty Approach
We file before deadlines, not after. Our proactive tracking system ensures no client has ever faced penalties for late filings. Your compliance calendar is our responsibility.
End-to-End Ownership
From document collection to filing confirmation — we manage the entire compliance lifecycle. No back-and-forth, no confusion about responsibilities.
Transparent & Affordable
Clear pricing with no hidden charges. Annual compliance packages designed for startups, SMEs, and growing companies. You always know what you're paying for.
Compliance Requirements by Company Type
| Compliance | Private Limited | OPC | LLP | Public Limited |
|---|---|---|---|---|
| Annual Return | MGT-7A | MGT-7A | Form 11 | MGT-7 |
| Financial Statements | AOC-4 | AOC-4 | Form 8 | AOC-4 |
| Director KYC | DIR-3 KYC | DIR-3 KYC | DIR-3 KYC | DIR-3 KYC |
| Board Meetings (min/year) | 4 meetings | 2 meetings | Not mandatory | 4 meetings |
| AGM Required | Yes | No (exempted) | No | Yes |
| Secretarial Audit | If capital ≥ ₹50 Cr | No | No | Yes (Section 204) |
| Auditor Appointment | ADT-1 | ADT-1 | Separate process | ADT-1 |
| Statutory Registers | Mandatory | Mandatory | Limited | Mandatory + LODR |
Related Compliance Resources
Annual Compliance Checklist
Complete checklist of annual filings for Private Limited companies with due dates and forms required.
Penalties for Non-Filing
Detailed guide on penalties, late fees, and consequences of missing ROC filing deadlines.
Secretarial Audit Services
Secretarial audit under Section 204 of the Companies Act, 2013 — applicability, process, and Form MR-3.
Annual Compliance Management
Our comprehensive annual compliance management services for companies of all sizes.
Company Secretary Services
Full range of company secretarial services from our ICSI-registered practicing CS firm.
NBFC Compliance (RBI)
Specialized compliance services for Non-Banking Financial Companies under RBI regulations.
Frequently Asked Questions About Corporate Compliance
What is ROC compliance?
ROC compliance refers to the mandatory statutory filings that every registered company must submit to the Registrar of Companies (ROC) under the Companies Act, 2013. This includes annual returns (MGT-7), financial statements (AOC-4), Director KYC (DIR-3), and event-based forms for changes in company structure. Non-compliance attracts penalties of ₹100 per day per form.
What is MCA compliance?
MCA compliance refers to adherence to all rules, regulations, and filing obligations set by the Ministry of Corporate Affairs for companies registered in India. It encompasses annual filings, event-based compliances, board meeting requirements, and maintaining statutory records as prescribed under the Companies Act, 2013. The MCA V3 portal is used for all electronic filings.
How much does corporate compliance cost in India?
Annual corporate compliance costs for a Private Limited company range from ₹15,000 to ₹50,000 depending on the number of filings, company size, and complexity. Government filing fees start from ₹200 per form. Professional fees cover preparation of forms, board meeting management, statutory registers, and advisory. We offer customized packages based on your specific requirements.
What is the ROC annual compliance fee?
ROC government filing fees depend on the authorized capital of the company. For companies with up to ₹1 lakh capital, the normal filing fee is ₹200 per form. For ₹5 lakh to ₹25 lakh capital, it is ₹300 per form. Late filing attracts additional fees of ₹100 per day per form with no maximum cap — this can accumulate to lakhs if ignored.
Is ROC filing mandatory every year?
Yes, ROC filing is mandatory every year for all registered companies in India — Private Limited, OPC, Public, and Section 8. This applies regardless of whether the company has conducted business activity. Even dormant companies must file annual returns. The two primary annual filings are AOC-4 (within 30 days of AGM) and MGT-7 (within 60 days of AGM).
What are the penalties for non-compliance with MCA?
Penalties include: ₹100 per day per form for late filing (no maximum cap), ₹5,000 for missed Director KYC with DIN deactivation, ₹25,000 for non-filing of auditor appointment, director disqualification under Section 164(2) for 3 consecutive years of non-filing, and company strike-off under Section 248. Directors of struck-off companies cannot hold directorships for 5 years.
What are the three types of corporate compliance?
Corporate compliance under the Companies Act, 2013 is classified into: (1) Annual Compliance — mandatory yearly filings like AOC-4, MGT-7, DIR-3 KYC submitted to the Registrar of Companies; (2) Event-Based Compliance — filings triggered by corporate events like director changes, share allotment, or office relocation; (3) Ongoing Compliance — continuous obligations including board meetings, statutory registers, and corporate governance requirements.
What happens if I miss the MCA filing deadline?
Missing the MCA filing deadline results in additional fees of ₹100 per day per form with no upper cap. For DIR-3 KYC, the DIN gets deactivated with a ₹5,000 reactivation charge. If a company fails to file annual returns for 3 consecutive financial years, the Registrar of Companies can strike off the company under Section 248. Directors face disqualification under Section 164(2).
Which companies need ROC and MCA compliance?
All companies registered with the Registrar of Companies must comply with MCA filing requirements — Private Limited Companies, One Person Companies (OPC), Public Limited Companies, Section 8 Companies, and LLPs. Compliance is mandatory from the date of incorporation, regardless of business activity or revenue. Even companies with zero turnover must file annual returns.
Can I do compliance myself or do I need a professional?
While directors can file some forms themselves through the MCA portal, engaging a Practicing Company Secretary is recommended. Many forms require professional certification (e.g., MGT-7 for companies with ₹10 crore+ capital needs CS certification under MGT-8). A CS firm ensures accuracy, timeliness, proper documentation, and statutory register maintenance — reducing risk of rejections and penalties.
Don't Risk Penalties — Get Your Compliance on Track
Late ROC filings cost ₹100/day per form. Let our experienced CS team manage your annual compliance, board meetings, and statutory filings — so you can focus on growing your business.