Corporate compliance

The financial statements in AOC-4 within 30 days of the AGM, the annual return in MGT-7 or MGT-7A within 60 days of the AGM, and director KYC, which is required once every three years from 31 March 2026. Other filings such as DPT-3, MSME-1 and ADT-1 apply depending on the company's situation.

At least four a year, with no more than 120 days between two meetings. Small companies, one person companies and dormant companies need only one meeting in each half of the calendar year, at least 90 days apart.

The MCA charges an additional fee for each day of delay. If a company does not file its financial statements or annual returns for three continuous financial years, its directors can be disqualified from being directors of any company.

The first AGM must be held within 9 months from the end of the company's first financial year. After that, the AGM must be held within 6 months from the end of each financial year, with no more than 15 months between two AGMs. One person companies do not hold an AGM.

Listed companies, public companies with paid-up capital of ₹50 crore or more or turnover of ₹250 crore or more, and companies with outstanding borrowings from banks or public financial institutions of ₹100 crore or more.

Private companies that are not small companies must issue securities only in demat form, and their shareholders must hold shares in demat form before transferring them or subscribing to new ones. Small companies, currently those with paid-up capital up to ₹10 crore and turnover up to ₹100 crore, are exempt.