Companies Act · MCA Compliance

Private Limited Company Annual Compliance Calendar: MCA Forms, Meetings and Records

Finin2min Compliance Desk·June 2026·7 min readROC CALENDAR

A private limited company should not discover ROC compliance only when late fees start. Build the year around statutory meetings, annual forms, director KYC, registers and event-based filings.

Core annual compliance map

Compliance area	Primary law/control	Finance-secretarial evidence
Board meetings	Section 173 governs meetings of Board.	Notice, agenda, attendance, minutes and MBP/disclosure records.
Annual general meeting	Section 96 governs annual general meeting requirements.	AGM notice, proxy records, attendance and minutes.
Financial statement filing	Section 137 covers filing of financial statements with Registrar.	Signed financials, board report, auditor report and AOC-4 working file.
Annual return	Section 92 covers annual return particulars.	Shareholding, directors/KMP, indebtedness and MGT-7/MGT-7A data.
Director KYC	MCA circular introduced web-based DIR-3 KYC verification for eligible cases.	Director mobile/email verification and KYC acknowledgement.

Monthly control checklist

Maintain registers and minutes contemporaneously, not at year-end.
Reconcile paid-up capital and shareholding before annual return.
Track all board/shareholder approvals that may need event-based filing.
Prepare AOC-4 and MGT-7 data before the AGM date is finalised.
Keep MCA challans, SRNs and acknowledgements in one compliance folder.

Finin2min warning

Annual filing is not one form. It is the output of board process, shareholder process, accounts, audit and statutory records.

💼

Build your MCA compliance folderSave signed minutes, registers, attachments, SRNs and challans in one year-wise folder before filing deadlines.

Explore Compliance Guides →

Official sources used

This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.

FAQs

Is ROC annual compliance only AOC-4 and MGT-7? ▾

No. Annual compliance also includes meetings, minutes, registers, director KYC and event-based filings.

Which sections are most important for annual filing? ▾

Sections 92, 96, 137 and 173 are core starting points for annual return, AGM, financial statements and board meetings.

Should compliance be done after audit only? ▾

No. Many records such as board minutes and registers must be maintained during the year.