What RoC compliance covers
Every private limited company, One Person Company and LLP registered with the Ministry of Corporate Affairs (MCA) has to file certain forms with the Registrar of Companies (RoC) every year, and some more whenever particular events take place. The RoC for companies registered in Gurugram is the Registrar of Companies for NCT of Delhi and Haryana. Missing these filings does not just attract a late fee. It can lead to disqualification of directors, a frozen bank account and, in the end, removal of the company’s name from the register.
We handle the routine MCA work for small and growing companies and LLPs in Gurgaon, so that founders can focus on the business while the books, the audit and the MCA filings stay in step.
Annual filings for companies
| Form | What it is | When it is due |
|---|---|---|
| AGM | Annual general meeting to adopt accounts (not required for OPCs) | Within six months of the end of the financial year, normally by 30 September; first AGM within nine months of the first year end |
| AOC-4 | Financial statements, with auditor’s and board’s report | Within 30 days of the AGM |
| MGT-7 / MGT-7A | Annual return (MGT-7A for small companies and OPCs) | Within 60 days of the AGM |
| ADT-1 | Intimation of auditor appointment | Within 15 days of the AGM at which the auditor is appointed |
| DPT-3 | Return of deposits, and of outstanding loans not treated as deposits | By 30 June each year |
| MSME-1 | Half-yearly return of dues to micro and small suppliers outstanding beyond 45 days | 31 October and 30 April |
| DIR-3 KYC | KYC of every director holding a DIN | Once in three financial years, by 30 June of the year it falls due |
Most private companies forget DPT-3 and MSME-1, because they do not take deposits or think they have no MSME suppliers. DPT-3 is required for loans from directors and other amounts that are exempt from the definition of deposit, and MSME-1 depends on what your suppliers’ Udyam status says, not on how you classify them.
Director KYC under the amended rules
The MCA amended the director KYC rules with effect from 31 March 2026. The yearly DIR-3 KYC filing has been replaced by a filing once every three financial years. For directors whose KYC was already current, the next one is due by 30 June 2028. Changes in a director’s mobile number, email or residential address are updated through the KYC form within 30 days of the change. A DIN that is deactivated for missing KYC can be reactivated by filing the form with the prescribed fee.
Company basics: board meetings, AGM and registers
Filing forms is only one part of the work. The forms are based on decisions that must be recorded properly.
- Board meetings. The first board meeting is held within 30 days of incorporation. After that, a company normally holds at least four board meetings a year, with not more than 120 days between two meetings. Small companies and OPCs can hold one meeting in each half of the calendar year, with a gap of at least 90 days.
- Minutes. Minutes of board and general meetings are prepared, signed and kept in the minutes book.
- Statutory registers. Register of members, register of directors and KMP and their shareholding, register of charges, register of loans given, investments made and security provided, and register of contracts with related parties.
- Director disclosures. Directors give their interest disclosure (MBP-1) and non-disqualification declaration (DIR-8) at the first board meeting of each financial year.
We prepare these documents in a simple format that your auditor and any future investor or bank can follow.
Event-based forms
Some forms are filed only when something changes. Missing them often surfaces years later, during a bank loan, a due diligence or a GST notice that asks for the list of directors.
| Event | Form | Time limit |
|---|---|---|
| Appointment, resignation or change in designation of a director | DIR-12 | Within 30 days of the change |
| Allotment of shares | PAS-3 | Within 15 days of allotment |
| Increase in authorised share capital | SH-7 | Within 30 days of the shareholders’ resolution |
| Shifting of registered office within the same city | INC-22 | Within 30 days of the change |
| Commencement of business (companies with share capital) | INC-20A | Within 180 days of incorporation |
| Creation or modification of a charge for a bank loan | CHG-1 | Within the time allowed under the Act from creation of charge |
Annual filings for LLPs
| Form | What it is | When it is due |
|---|---|---|
| Form 11 | Annual return with partner and contribution details | By 30 May |
| Form 8 | Statement of account and solvency | By 30 October |
| Form 3 | Changes in the LLP agreement | Within 30 days of the change |
| Form 4 | Appointment or cessation of a designated partner or partner | Within 30 days of the change |
An LLP whose turnover or contribution crosses the limits prescribed in the LLP rules must also get its accounts audited. We check this every year before Form 8 is prepared. If you are planning to set up a new LLP, see our LLP registration page.
Late fees, strike-off and how defaults are regularised
The MCA charges an additional fee for each day a form is late. For AOC-4, MGT-7 and LLP Forms 8 and 11 this is Rs 100 per day, with no cap. Penalties under the Companies Act can be levied on the company and on its officers in default, on top of the additional fee.
When a company does not file its financial statements or annual returns for three consecutive financial years, its directors can be disqualified for five years. A company that has not carried on business for two financial years can also be struck off by the RoC after notice. The bank may freeze the account of a struck-off company. Restoration then needs an application to the NCLT.
Regularising old defaults usually follows this order:
- Status check. We pull the company’s master data and filing history from the MCA portal and list every pending form.
- Books and audit. The missing years’ books are finalised and audited first, because AOC-4 cannot be filed without audited financial statements. Our bookkeeping service handles this.
- Filing in sequence. Pending forms are filed year by year with the applicable additional fee.
- Condonation or compounding, where needed. For some defaults, such as a missed time limit for a charge or certain offences, the route is a condonation application to the Regional Director or compounding. We explain the options and cost first.
The MCA occasionally opens one-time relief schemes. The latest, the Companies Compliance Facilitation Scheme 2026, allowed pending annual forms to be filed at a reduced additional fee and closed on 15 September 2026 after one extension. Defaulting companies should not wait for the next scheme, because the daily fee keeps adding up.
What we need from you
- MCA login details of the company or LLP, or permission for us to work from our login.
- Digital signature of at least one director or designated partner, valid and with you.
- Audited financial statements and auditor’s report for AOC-4 and Form 8.
- Shareholding, director and loan details for the annual return and DPT-3.
- Supplier Udyam details for MSME-1.
Why Gurugram companies work with KSV
- Books, tax and MCA in one place. The same team keeps your accounts, files income tax returns and GST, and files the MCA forms, so the figures match everywhere.
- Clear role. We are an accounting and taxation consultancy. Audits are signed by an associated firm of practising Chartered Accountants, and certifications by independent practising professionals.
- Calendar and reminders. You get a yearly compliance calendar and reminders on WhatsApp ahead of each due date.
We work with companies and LLPs across Gurugram, from Udyog Vihar and Sohna Road to IMT Manesar, and with clients in Delhi and other states. See our pricing page for typical fees, or contact us with your company name for a free filing-status check.
Frequently asked questions
What is RoC compliance?
It is the set of returns, forms and records that a company or LLP must file with the Registrar of Companies through the MCA portal. It includes annual filings such as financial statements and the annual return, director KYC, and forms that must be filed whenever a specific event happens, such as appointing a director or allotting shares.
My company had no business this year. Do I still need to file?
Yes. A company must file its financial statements and annual return every year even if there was no turnover. A company with no significant transactions can consider applying for dormant status, and a company that has no plans to do business can apply for strike-off, but until then the annual filings continue.
Do directors still have to file DIR-3 KYC every year?
No. From 31 March 2026 the rules were amended so that a director holding a DIN files the KYC once every three financial years, by 30 June of the year it falls due. For directors whose KYC was already up to date, the next filing falls due by 30 June 2028. Any change in mobile number, email or residential address must still be updated through the KYC form within 30 days of the change.
What is the additional fee for late filing?
For most company forms such as AOC-4 and MGT-7, an additional fee of Rs 100 for each day of delay is charged on top of the normal filing fee, with no upper cap. LLP Form 8 and Form 11 also attract Rs 100 per day of delay. The cost of a few years of delay can become large, which is why we clear old defaults first.
Can the Registrar strike off my company for not filing?
Yes. Where a company has not carried on business for two immediately preceding financial years and has not applied for dormant status, the Registrar can start strike-off proceedings after issuing notice. Years of missing annual filings are a common trigger for such notices. Once struck off, the company name is removed and the bank account may be frozen. Restoration then needs an application before the NCLT, which takes time and cost.
Is an auditor required for a small private limited company?
Yes. Every company must appoint a statutory auditor, file ADT-1 for the appointment, and get its financial statements audited, whatever its size. The audit is done and signed by a practising Chartered Accountant. KSV prepares the books and the audit support schedules and coordinates with the auditor.
Do you also handle LLP compliance?
Yes. We file LLP Form 11 (annual return) and Form 8 (statement of account and solvency) each year, and event-based forms for changes in partners, contribution or registered office. We also keep the LLP's books so that Form 8 figures tie to the accounts.
What is INC-20A and is it still required?
INC-20A is the declaration that the company has started business. Companies with share capital incorporated on or after 2 November 2018 must file it within 180 days of incorporation, after the subscribers have paid the subscription money into the company's bank account. If it is not filed, the company cannot start business or borrow, and penalties apply.
Mera company ka filing 3-4 saal se pending hai, kya ho sakta hai?
Haan, ho sakta hai. We first check the MCA master data and the company's status, then prepare the pending financial statements and returns year by year, work out the additional fee, and file them in the correct order. Where a past default needs compounding or condonation, we explain that route and its cost before you decide.
Does KSV act as a Company Secretary?
No. KSV is an accounting and taxation consultancy, not a firm of Company Secretaries or Chartered Accountants. We prepare and file routine MCA forms, maintain records and coordinate with professionals. Where a form needs certification by a practising CA, CS or Cost Accountant, it is certified by an independent practising professional.