Company’s Annual Filing [AOC-4, MGT-7/7A, DPT-3, Director KYC

  • ✅Compliance with Regulatory Requirements: Ensures your company adheres to the statutory filings required by the Ministry of Corporate Affairs (MCA).
  • ✅Filing Deadlines: Helps meet deadlines for AOC-4, MGT-7/7A, DPT-3, and Director KYC filings, avoiding penalties.
  • ✅Financial Health Transparency: AOC-4 allows transparency of financial statements to shareholders, ensuring trust and proper management.
  • ✅Prevent Penalties: Filing the required documents on time avoids late fees and legal action by the MCA.
  • ✅ Updated Corporate Records: Regular filing helps keep corporate records up to date, fostering smooth operations and transparency.

    Every company in India is required to comply with various annual filing requirements under the Companies Act, 2013. These filings ensure transparency, accountability, and legal compliance, and help maintain the company’s good standing with regulatory authorities. Below are the key forms that companies need to file annually:

    Key Annual Filings:

    1. AOC-4 (Financial Statement Filing)
      • Purpose: AOC-4 is used for filing the company’s financial statements with the Registrar of Companies (RoC). This includes the balance sheet, profit and loss account, and other documents that reflect the company’s financial position.
      • Due Date: The form must be filed within 30 days from the date of the Annual General Meeting (AGM).
      • Applicable For: All companies except One Person Companies (OPC), which file a simplified version (AOC-4 CFS).
    2. MGT-7 (Annual Return)
      • Purpose: MGT-7 is used to file the annual return of the company with the RoC. This includes details of the shareholders, directors, registered office, and other vital information.
      • Due Date: The form must be filed within 60 days from the date of the AGM.
      • Applicable For: All companies, including OPCs, that are required to file their annual return.
      MGT-7A (Simplified Annual Return for OPCs)
      • Purpose: A simplified version of MGT-7 for One Person Companies (OPCs). It provides the same details but is tailored for OPCs.
      • Due Date: Same as MGT-7 – within 60 days from the AGM.
    3. DPT-3 (Return of Deposits)
      • Purpose: DPT-3 is used to file details of deposits accepted by the company, as required under Section 73 of the Companies Act, 2013. This is mandatory for companies that accept deposits.
      • Due Date: The form must be filed by June 30th every year, covering deposits outstanding as of the previous financial year.
      • Applicable For: Companies that accept or have any outstanding deposits during the financial year.
    4. Director KYC (DIR-3 KYC)
      • Purpose: The DIR-3 KYC form is filed by directors to update their KYC (Know Your Customer) details with the Ministry of Corporate Affairs (MCA). This includes personal details and verification.
      • Due Date: The form must be filed by September 30th every year. However, if not filed in time, the director’s DIN (Director Identification Number) will be deactivated.
      • Applicable For: All directors holding a DIN.

    Key Points to Remember:

    • Late Filing Penalties: If these forms are not filed within the stipulated time, the company may incur fines or penalties. Additionally, delayed filings can also affect the company’s credibility with financial institutions and investors.
    • E-filing with MCA: All forms must be filed electronically via the MCA portal. The process involves uploading documents and filling out the necessary details through the prescribed forms.
    • Other Compliance Requirements: Companies must also ensure that other regulatory obligations, such as maintaining statutory registers and conducting annual meetings, are met.

    Trademark Rectification FAQ's

    The key documents include AOC-4 (financial statement filing), MGT-7/7A (Annual Return), DPT-3 (deposit return), and Director KYC (mandatory KYC update for directors).

    Missing the filing deadline can result in late fees, penalties, and potential disqualification of directors. Timely filing is crucial to avoid these issues.

    All directors of a company are required to file their KYC with the MCA. Failure to do so can lead to disqualification and loss of directorship.  

    The filings are annual requirements, with deadlines typically falling within a few months after the end of the financial year (March 31st).

    While you can file these documents yourself through the MCA portal, it's often advisable to consult with a professional to ensure accuracy and timely submission, especially for complex filings like AOC-4 and MGT-7/7A.  

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