Annual compliance for a company refers to the set of legal and regulatory requirements that a company must fulfill on an annual basis. These requirements include following:

1. Annual General Meeting – Companies need to hold an AGM each year. During this meeting, important matters such as the approval of financial statements, appointment or removal of directors, dividend declarations, and other significant decisions are discussed and voted upon by shareholders.
2. Filing of Financials – Companies are required to prepare and submit annual financial statements, including balance sheets, income statements, and cash flow statements in Form AOC-4. These statements provide a snapshot of the company’s financial position and performance.
3. Annual Return – Annual return of the company is to be filed in Form MGT-7. It includes the details regarding the changes in the shareholding pattern, changes in directors, number of meetings held during the year etc 
4. Tax Filings – Companies must file annual tax returns, reporting their income, expenses, and other relevant financial information to the tax authorities in ITR-6.
5. Director’s KYC – Companies must file Directors KYC every year before 30th September to ensure the DIN of directors is active.

Annual compliance for a Private Limited Company involves fulfilling various legal obligations and regulatory requirements as per the Companies Act, 2013, and other relevant laws which includes convening Annual General Meeting, Filing of Financials with Registrar of Companies in Form AOC-4, filing of Annual Return in Form MGT-7 and filing applicable tax returns.

Annual ROC compliance includes following:

1. Annual General Meeting – Conducting of Annual General Meeting for approval of financial statements, appointment or removal of directors, dividend declarations, and other significant decisions are discussed and voted upon by shareholders. Annual General Meeting of the company should be conducted within six months from the end of the financial year.
2. Filing of Financials – Form AOC-4 is to be filed within 30 days from the date of the AGM to submit annual financial statements, including balance sheets, income statements, and cash flow statements with ROC.
3. Annual Return – Annual return of the company is to be filed in Form MGT-7 within 60 days from the date of the AGM. 
4. Director’s KYC – Companies must file Directors KYC every year before 30th September to ensure the DIN of directors is active.

1. Prepare the documents: Gather the necessary documents, including financial statements, director’s report, auditor’s report, and other relevant information required for filing MGT-7 and AOC-4.
2. Obtain Digital Signature Certificate (DSC): Ensure that you have a valid Digital Signature Certificate. The DSC is required for digitally signing the forms and documents.
3. Prepare the form AOC -4 and MGT-7:
   a. Visit the Ministry of Corporate Affairs (MCA) portal at www.mca.gov.in.
   b.Log in using your company’s credentials (user ID and password) or register if you are a new user.
   c.Select and download the MGT-7 form from the list of e-forms available for filing.
   d. Fill in the required details, including company information, financial year details, shareholding pattern, director details, etc.
   e. Attach the necessary documents and digitally sign the form using your DSC.
   f. Verify the filled-in form and make any corrections, if required.
   g. Again login to MCA portal and upload the forms and pay the applicable filing fee online.
   
4. Obtain acknowledgment: After successful submission, you will receive an acknowledgment and a unique SRN (Service Request Number) for each form. Keep these numbers for future reference.

Annual Compliances of a Company include below compliances:

1. Convening Annual General Meeting;
2. Filing AOC-4 for submitting Annual Financials Statements;
3. Filing MGT-7 for Annual Return of the Company; and
4. Filing DIR-3 KYC 

Moreover, the company might need to file below event based forms if the same are applicable:

1. MSME-1: To be filed on a half yearly basis if there is any delay of more than 45 days in payment to MSME registered vendors.
2. DPT-3: To be filed before 30th June every year for the companies which are in receipt of any money in any forms i.e loans, advances, deposits etc.
3. ADT-1: To be filed if there is any appointment of auditors. 
4. MGT-14: If any special resolution is passed by the company then it should be reported within 30 days in Form MGT-14.
5. DIR-12: To be filed, in case of any change in directors or KMP’s.
6. PAS-6: Reconciliation of share capital audit report to be filed by unlisted public companies.

1. AOC-4 for submitting Annual Financials Statements;
2. MGT-7 for Annual Return of the Company; and
3. DIR-3 KYC 

1. MSME-1: To be filed on a half yearly basis if there is any delay of more than 45 days in payment to MSME registered vendors.
2. DPT-3: To be filed before 30th June every year for the companies which are in receipt of any money in any forms i.e loans, advances, deposits etc.
3. ADT-1: To be filed if there is any appointment of auditors. 
4. MGT-14: If any special resolution is passed by the company then it should be reported within 30 days in Form MGT-14.
5. DIR-12: To be filed, in case of any change in directors or KMP’s.

Form MGT-7 (Annual return) is a form that needs to be filed every year within 60 (Sixty) days from the date of Annual General Meeting to report to Registrar of Companies (ROC) about the activities of the company in a particular financial year which includes:

1. its registered office, principal business activities, particulars of its holding, subsidiary and associate companies
2. its shares, debentures and other securities and shareholding pattern
3. its members and debenture-holders along with changes therein since the close of the previous financial year
4. its promoters, directors, key managerial personnel along with changes therein since the close of the previous financial year
5. meetings of members or a class thereof, Board and its various committees along with attendance details;
6. remuneration of directors and key managerial personnel;
7. matters relating to certification of compliances, disclosures as may be prescribed.

ADT-1 is a form for intimating the appointment of an auditor by a company under the Companies Act, 2013, in India. It is filed with the Registrar of Companies (RoC) to comply with the statutory requirement of appointing an auditor for the company.

Every Company on appointment/ reappointment of an auditor at the annual general meeting or otherwise in case of casual vacancy shall file a notice of such appointment / reappointment with the Registrar within fifteen days of the meeting in which the auditor is appointed/reappointed.

Further, every newly incorporated company is required to appoint an auditor within 30 days from the date of incorporation.

AOC -4 Form is used for filing financial statements and other related documents by every company registered under Companies Act. This form needs to be filed every year within 30 days from the date of the Annual General Meeting.

MGT-7A form needs to be filed by OPC’s (One Person Company) and Small Companies (Companies having paid up capital and turnover not exceeding rupees four crore and rupees forty crore respectively) for filing of Annual Return in place of form MGT-7.

Every company registered under Companies Act, 2013 or under any previous legislation needs to file its annual return with the Registrar of Companies (ROC) within 60 (Sixty) days from the date of Annual General Meeting.

Both the forms MGT 7 and MGT-7A are used to file the Annual return of the Company.

However, MGT-7A is filed by OPC’s (One Person Company) and Small Companies (Companies having paid up capital and turnover not exceeding rupees four crore and rupees forty crore respectively); while MGT-7 is filed by any other company except OPC and Small Company.

The ADT-3 form is used for filing the intimation of the resignation of an auditor with the Registrar of Companies (RoC) in India, as per the provisions of the Companies Act, 2013. It is filed by the auditor who wishes to resign from their position before the completion of their term. The form must be filed within 30 days from the date of the resignation of the auditor.

Yes, MGT-7 is mandatory for all companies to file their Annual Return with the Registrar of Companies (RoC).

MGT-7 should be filed within sixty days from the date on which the annual general meeting is held or where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held together with the statement specifying the reasons for not holding the annual general meeting.

For example: If the Annual General Meeting is held on 30th September, then MGT-7 should be filed by 29th October of that financial year.

Yes, as per Section 92 of the Companies Act, 2013, annual return of the company should be filed every year.

MGT-7 A (Annual return for OPC and Small Companies) shall be filed within 60 (sixty) days from the date of Annual general meeting.

Yes, every company needs to appoint an Auditor within 30 days from the date of its incorporation and this intimation of appointment shall be filed to Registrar of Companies (ROC) within 15 days of appointment.

Form AOC-4 and MGT-7A should be filed within 30 days and 60 days from the date of Annual General Meeting respectively.

DIR-3 KYC should be filed on or before 30th September of every year.

The cost of filing DIR-3 KYC is NIL if it is filed within prescribed timelines i.e on or before 30th September of every year.

After the due date, a penalty of INR 5,000 is imposed.

Every individual who have been allotted a Director Identification Number (DIN) under the Companies Act, 2013, needs to file DIR-3 KYC on or before 30th September of every year.

Form DIR-3 is an application for allotment of Director Identification Number (DIN) before appointment in an existing company or LLP.

It should be signed by the applicant and certified by the Director or an authorized Signatory of the company in which the appointment of the applicant is being sought.

Form MGT-7 (Annual return) is a form that needs to be filed every year within 60 (Sixty) days from the date of Annual General Meeting to report to Registrar of Companies (ROC) about the activities of the company in a particular financial year which includes:

1. its registered office, principal business activities, particulars of its holding, subsidiary and associate companies
2. its shares, debentures and other securities and shareholding pattern
3. its members and debenture-holders along with changes therein since the close of the previous financial year
4. its promoters, directors, key managerial personnel along with changes therein since the close of the previous financial year
5. meetings of members or a class thereof, Board and its various committees along with attendance details;
6. remuneration of directors and key managerial personnel;
7. matters relating to certification of compliances, disclosures as may be prescribed.

MGT-7A should be filed within 60 days from the date of Annual General Meeting.

1. Aadhar Card
2. PAN Card
3. Passport (if person has the same)
4. Photograph
5. Driving License (Optional)
6. Valid Email Id and Contact

If the KYC is being filed for the first time for a person then following documents are required:

1. Aadhar Card
2. PAN Card
3. Passport (if person has the same)
4. Photograph
5. Driving License (Optional)

Form ADT-3 for the resignation of the auditor shall be filed within a period of 30 (Thirty) days from the date of resignation of the auditor.