MCA Compliance After Company Registration: Annual Filing Checklist 2026
Dealintax has been managing MCA compliance for companies with deep expertise: 30+ years of watching penalties mount when founders treat annual filings as optional. The Certificate of Incorporation is not the finish line; it is the starting gun. From the moment your company is registered, a series of statutory deadlines begins ticking. Miss them, and the penalties are severe and uncapped. This 2026 guide gives you a complete MCA compliance checklist for private limited companies and OPCs: every form, every deadline, every penalty you need to know.
Why MCA Compliance Is Non-Negotiable
Under the Companies Act, 2013, non-compliance attracts penalties that run from ₹100 per day to ₹50,000 per instance: with no upper cap on several filings. Directors can be personally prosecuted, and repeat defaulters can be disqualified from holding directorships in any company for up to 5 years. The MCA has been actively sending notices and striking off non-compliant companies since 2017.
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| Form / Requirement | Deadline | Penalty for Non-Compliance |
|---|---|---|
| First Board Meeting | Within 30 days of incorporation | ₹25,000 for company; ₹5,000 per officer in default |
| ADT-1: Appointment of Auditor | Within 30 days of incorporation | ₹300/day, minimum ₹60,000 |
| INC-20A: Commencement of Business | Within 180 days of incorporation | ₹50,000 for company; ₹1,000/day for officers; company cannot commence business until filed |
| DIR-3 KYC: Director KYC | 30 September each year | ₹5,000 per director if filed after due date |
Annual Compliance Calendar (Pvt Ltd / OPC)
| Form | Purpose | Due Date | Late Fee |
|---|---|---|---|
| AOC-4 / AOC-4 XBRL | Filing of Financial Statements (Balance Sheet, P&L, etc.) | Within 30 days of AGM (small companies: within 180 days of financial year end) | ₹100/day, no cap |
| MGT-7 / MGT-7A | Annual Return | Within 60 days of AGM | ₹100/day, no cap |
| ADT-1 | Auditor Appointment / Reappointment | Within 15 days of AGM | ₹300/day, min ₹60,000 |
| DIR-3 KYC / KYC Web | Director KYC (annual) | 30 September | ₹5,000 if filed after due date |
| DPT-3 | Return of Deposits | 30 June | ₹5,000/day during default |
| MSME-1 | Statement of Outstanding Payments to MSMEs | 31 October (April–September) / 30 April (October–March) | ₹20,000 to ₹3,00,000 |
Board Meeting Requirements
Under Section 173 of the Companies Act, 2013:
- All companies (except OPC and small companies): Minimum 4 Board Meetings per year, with no gap exceeding 120 days between meetings
- OPC and small companies: Minimum 2 Board Meetings per year, with at least 90 days between them
- Notice of every Board Meeting must be given at least 7 days in advance
- Minutes of every Board Meeting must be recorded, signed, and maintained in the Minutes Book within 30 days of the meeting
Annual General Meeting (AGM)
- Every company except OPC must hold an AGM within 6 months from the end of the financial year (i.e., by 30 September for companies with March 31 year-end)
- First AGM must be held within 9 months from the end of the first financial year
- OPCs are exempt from holding an AGM
Income Tax Compliance (Linked to MCA)
- ITR-6: Income Tax Return for companies: due by 31 October (for companies requiring audit under Income Tax Act) or 30 November (for companies with international transactions)
- Tax Audit (Form 3CA-3CD): Mandatory for companies with turnover exceeding ₹1 crore (₹10 crore for digital transactions)
- Advance Tax: Payable in 4 instalments: 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%)
- TDS Returns: Quarterly returns (Form 24Q, 26Q, 27Q) within 31 days of end of each quarter
GST Compliance (If GST Registered)
- GSTR-3B: Monthly summary return (due 20th of the following month)
- GSTR-1: Outward supplies (monthly by 11th, or quarterly by 13th under QRMP scheme)
- GSTR-9: Annual return (due 31 December)
- GSTR-9C: Reconciliation statement for turnover above ₹5 crore (due 31 December)
For a complete guide to GST compliance, read our GST registration and compliance guide.
Director Disqualification: The Risk Founders Underestimate
Under Section 164(2) of the Companies Act, a director is automatically disqualified if a company in which they are a director fails to file annual returns or financial statements for 3 consecutive financial years. Disqualification means: the director cannot be appointed as a director of any company for 5 years, existing directorships in all other companies are also vacated, and DIN is deactivated.
This is not hypothetical: the MCA disqualified over 3 lakh directors in 2017 and has conducted similar exercises since. Dealintax’s compliance monitoring service ensures you never reach this point.
Compliance for LLPs
| Form | Purpose | Due Date | Late Fee |
|---|---|---|---|
| Form 11 | Annual Return of LLP | 30 May | ₹100/day, no cap |
| Form 8 | Statement of Accounts & Solvency | 30 October | ₹100/day, no cap |
| ITR-5 | Income Tax Return for LLP | 31 July (non-audit) / 31 October (audit) | Interest + penalty |
Frequently Asked Questions
What is the penalty for not filing AOC-4 on time?
The late fee for AOC-4 is ₹100 per day per form, with no upper cap. A delay of 100 days costs ₹10,000 just in government late fees, on top of additional professional fees for the late filing. Multiple missed years can accumulate lakhs in penalties.
Is AGM mandatory for all companies?
No. OPCs are exempt from conducting AGMs. All other private limited companies must hold an AGM within 6 months of the financial year end (i.e., by 30 September for a March 31 year-end company).
What is DIR-3 KYC and why is it important?
DIR-3 KYC is an annual KYC filing that every director must complete by 30 September. If not filed, the director’s DIN is deactivated, which means they cannot sign any MCA forms until the KYC is filed with a ₹5,000 penalty. A deactivated DIN can hold up urgent compliance filings.
Can I handle MCA compliance myself without a CA?
Technically, a director can file some forms directly. However, financial statements must be audited and certified by a Chartered Accountant, and the complexity of MCA V3, XBRL filings, and the coordination between Income Tax and MCA deadlines makes DIY compliance risky for most founders. The cost of errors far exceeds the professional fee.
Never Miss a Compliance Deadline: On the Dot!
Dealintax has been managing MCA compliance with deep expertise. Our 30+ years of experience means proactive deadline tracking, early filing, and zero penalty surprises. Let us manage your annual compliance so you can focus on growing your business.
Call us: +91-95531-30070
Email: hello@dealintax.com
Get it done “On the Dot!”: contact Dealintax today for an annual compliance package.
