A sharper filing index for the MCA forms founders actually use.

Useful when the filing sits on the AGM or year-end calendar.

Annual return capturing shareholding pattern, directors, registered office, and corporate structure.

Who files

All companies except OPCs and small companies (which file MGT-7A).

Deadline rule

Within 60 days of the AGM. For FY ending March 31, AGM must be held by September 30, so MGT-7 is due by November 29.

Penalty note

Company: ₹100/day. Officer in default: ₹50/day (max ₹5 lakh under Section 92).

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Abridged annual return for OPCs and small companies. Simplified format with fewer disclosure requirements than MGT-7.

Who files

One Person Companies and small companies (PUC ≤ ₹50 Cr AND turnover ≤ ₹200 Cr as per MCA 2024 amendment).

Deadline rule

Within 60 days of the AGM (or 60 days from December 31 for OPC, since OPC must hold its annual general meeting by December 31).

Penalty note

Company: ₹100/day. Officer in default: ₹50/day. Same penalty structure as MGT-7.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed to report certain board and shareholder resolutions to the ROC — including share capital alteration, auditor appointment, related party transactions, and changes to MOA/AOA.

Who files

Companies passing resolutions listed under Section 117(3) — including special resolutions and board resolutions for borrowing above paid-up capital.

Deadline rule

Within 30 days of passing the resolution.

Penalty note

Company: ₹100/day. Officer in default: ₹100/day (min ₹1 lakh, max ₹25 lakh under Section 117).

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual return certification by a Practising Company Secretary — mandatory for listed companies and companies with paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore.

Who files

Listed companies; companies with PUC ≥ ₹10 Cr or turnover ≥ ₹50 Cr. The CS certifies that the MGT-7 annual return is correct.

Deadline rule

Filed along with MGT-7 (within 60 days of the AGM).

Penalty note

Same as MGT-7 — delay attracts company and officer penalties.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual financial statements filing — balance sheet, profit and loss, cash flow statement, auditor report, and Board's Report. The primary annual accounts form for most companies.

Who files

All companies required to file annual financial statements with MCA under Section 137.

Deadline rule

Within 30 days of the AGM (within 30 days of December 31 for OPC).

Penalty note

Company: ₹100/day. Officer in default: ₹50/day (max ₹5 lakh under Section 137).

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

XBRL (eXtensible Business Reporting Language) version of the financial statement filing. Mandatory for listed companies and larger unlisted companies.

Who files

Mandatory for: (1) listed companies; (2) companies with PUC ≥ ₹5 Cr or turnover ≥ ₹100 Cr; (3) companies required under MCA circular. Others may file AOC-4 (PDF).

Deadline rule

Within 30 days of the AGM.

Penalty note

Same as AOC-4 — ₹100/day company, ₹50/day officer.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filing of consolidated financial statements where the company has subsidiaries, associates, or joint ventures. Filed separately from standalone AOC-4.

Who files

Companies with subsidiaries, associates, or joint ventures required to prepare consolidated accounts under Section 129(3).

Deadline rule

Within 30 days of the AGM, alongside or immediately after the standalone AOC-4.

Penalty note

Same penalty structure as AOC-4 — ₹100/day company, ₹50/day officer.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Salient features of the financial statements of subsidiaries and associate companies, attached as part of the Board's Report in the annual accounts.

Who files

Holding companies with subsidiary or associate companies. Filed as an attachment to AOC-4 / AOC-4 CFS.

Deadline rule

Filed with the consolidated financial statements (AOC-4 CFS) within 30 days of the AGM.

Penalty note

Non-filing treated as non-filing of AOC-4 CFS — ₹100/day company penalty.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Form for disclosing related party contracts and arrangements in the Board's Report under Section 134(3)(h). Lists RPTs that are not at arm's length or are material.

Who files

All companies entering into related party transactions that must be disclosed in the Board's Report under Section 188.

Deadline rule

Filed as an attachment to AOC-4 (within 30 days of AGM).

Penalty note

Non-filing of AOC-2 when required is treated as deficiency in AOC-4 — attracts same penalties.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Statement of cost records maintained under Section 148 — filed by companies subject to cost audit or cost records maintenance rules.

Who files

Companies in specified industries (cement, steel, pharma, power, etc.) meeting turnover thresholds under Companies (Cost Records and Audit) Rules 2014.

Deadline rule

Within 30 days of the cost audit report (CRA-2), typically by January 31 for a March year-end company.

Penalty note

₹100/day company penalty for non-maintenance of cost records. Cost auditor may also report to government.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when a director record, KYC, or appointment changes.

Filed to inform the ROC about appointment or reappointment of the statutory auditor after AGM approval.

Who files

All companies appointing or reappointing a statutory auditor. First auditor must be appointed by the Board within 30 days of incorporation (ADT-1 within 15 days of Board appointment).

Deadline rule

Within 15 days of the AGM or Board appointment (whichever triggers the appointment).

Penalty note

₹100/day for late filing. Auditor appointment without ADT-1 can create compliance issues in subsequent filings.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed by a resigning auditor to the ROC within 30 days of resignation, stating reasons for resignation.

Who files

Statutory auditors resigning before the end of the audit term. The auditor (not the company) is the filer.

Deadline rule

Within 30 days of the date of resignation.

Penalty note

₹50,000 or remuneration (whichever is less) penalty on the auditor for non-filing under Section 140(2).

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed when a company appoints an auditor to fill a casual vacancy (caused by resignation, death, or removal of the previous auditor). The Board appoints; members ratify at the next AGM.

Who files

Companies filling a casual vacancy in the office of auditor under Section 139(8).

Deadline rule

Within 30 days of the Board appointment to fill the casual vacancy.

Penalty note

₹100/day for late filing. Delay can create audit continuity issues.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed by an auditor who detects fraud or suspected fraud in the company. Must be filed with the Central Government within 2 days of the auditor forming that opinion.

Who files

Statutory auditors who detect fraud or suspected fraud involving amounts above the prescribed threshold (₹1 crore for government reporting).

Deadline rule

Within 2 days of the auditor forming an opinion that fraud exists.

Penalty note

₹1 lakh to ₹25 lakh on auditor for failure to report. Criminal liability under Section 143(12).

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed to inform the government about the appointment of a Cost Auditor (a Cost Accountant in practice). Companies in specified regulated industries must appoint a cost auditor annually.

Who files

Companies in regulated sectors (pharma, steel, cement, power, sugar, fertilisers, etc.) meeting turnover thresholds under Companies (Cost Records and Audit) Rules 2014.

Deadline rule

Within 30 days of the Board resolution appointing the cost auditor, typically by April 30 for a March year-end company.

Penalty note

₹100/day for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

The cost audit report filed by the Cost Auditor with the Central Government after completing the cost audit. Includes product-wise/service-wise cost data.

Who files

Companies subject to cost audit under Companies (Cost Records and Audit) Rules 2014. The Cost Auditor files this report.

Deadline rule

Within 180 days from the close of the financial year — by September 27 for a March year-end company.

Penalty note

₹100/day on the company. The Cost Auditor faces ₹1,000/day (min ₹25,000) for delay in submitting the report to the company.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed when a Cost Auditor resigns before completing the audit. The Cost Auditor must file this with the company and the Central Government.

Who files

Cost Auditors (Cost Accountants in practice) resigning before completing the cost audit.

Deadline rule

Within 30 days of resignation.

Penalty note

₹50,000 penalty on the Cost Auditor for non-filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Application for allotment of Director Identification Number (DIN) — a unique lifetime identifier for every director of an Indian company.

Who files

Proposed directors who do not have a DIN. For new incorporations, DIN is typically obtained as part of the SPICe+ process.

Deadline rule

Filed before becoming a director. No recurring deadline — one-time application.

Penalty note

Acting as a director without a valid DIN: ₹50,000 penalty per instance under Section 159.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when a director record, KYC, or appointment changes.

Annual KYC filing for DIN holders who need to update or verify identity and contact details. Used when a director has new or changed details to declare.

Who files

Any DIN holder (director or former director) filing KYC through the e-form route — required when details have changed from the prior year.

Deadline rule

On or before September 30 each year.

Penalty note

₹10,000 late fee after September 30. DIN is marked as "Deactivated due to non-filing" until the KYC (with late fee) is completed.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when a director record, KYC, or appointment changes.

Web-based KYC for DIN holders whose details are unchanged from the previous year. Faster than the e-form route — no digital signature required.

Who files

DIN holders with no changes to mobile number, email, or other details from the prior year's KYC filing.

Deadline rule

On or before September 30 each year.

Penalty note

₹10,000 late fee after September 30 — same as DIR-3 KYC e-form.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed by the resigning director directly with the ROC when the company fails to file DIR-12 on the director's behalf. Protects the director's record from showing active appointment after resignation.

Who files

Directors who have resigned and whose company has not filed DIR-12 to record the resignation. The director files independently.

Deadline rule

Within 30 days of the resignation date.

Penalty note

Late fee of ₹100/day after the 30-day deadline.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed by the company to inform the ROC about appointment, resignation, removal, or change in designation of directors and Key Managerial Personnel.

Who files

All companies when directors are appointed, resign, are removed, or when designation changes (e.g., Independent Director to Whole-Time Director).

Deadline rule

Within 30 days of the board/shareholder resolution approving the change.

Penalty note

₹100/day on company and officer in default. Directors wrongly shown as active due to non-filing can attract personal liability.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Simplified Proforma for Incorporating Company Electronically Plus — the single integrated form for company incorporation, PAN, TAN, GSTIN (via AGILE-PRO-S), EPFO, ESIC, and bank account opening.

Who files

Promoters incorporating a new company in India. Covers Private Limited, Public Limited, OPC, Section 8, Producer Company, and Nidhi Company.

Deadline rule

One-time filing at the time of incorporation. No recurring deadline.

Penalty note

Not applicable — this is the incorporation form itself. Defective filing results in rejection and resubmission.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

MoA defines the company's name, registered office state, objects, liability clause, and authorised share capital. Filed as part of the SPICe+ incorporation process.

Who files

All companies at the time of incorporation. The MoA is a constitutional document.

Deadline rule

Filed simultaneously with INC-32 at incorporation. One-time.

Penalty note

Not applicable — defective MoA results in rejection of the incorporation application.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

AoA defines the internal governance rules of the company — board powers, shareholder meetings, dividend policy, and director appointment procedures.

Who files

All companies at the time of incorporation. Filed with INC-32 and INC-33.

Deadline rule

Filed simultaneously with INC-32 at incorporation. One-time.

Penalty note

Not applicable at incorporation — post-incorporation AoA amendments require MGT-14.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Declaration by each subscriber and first director that they are not convicted of any offence, not declared insolvent, and have not been found guilty of fraud in the last 5 years.

Who files

Every subscriber to the MOA and every first director at the time of SPICe+ incorporation.

Deadline rule

Filed as part of INC-32 at incorporation. One-time.

Penalty note

False declaration: Criminal liability under Section 448 and Section 449 of the Companies Act.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Declaration by the professional (CA, CS, or Cost Accountant) who has verified the incorporation documents that all requirements have been complied with.

Who files

The certifying professional (CA, CS, or Cost Accountant in practice) who certifies the INC-32 SPICe+ application.

Deadline rule

Filed as part of INC-32 at incorporation. One-time.

Penalty note

False certification: Penalty on the professional under Section 448 and Section 449. Professional may also face ICAI / ICSI disciplinary action.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when shares, capital, or post-incorporation status changes.

Post-incorporation declaration that the company has received subscription money from all subscribers and is ready to commence business. Companies cannot commence business or borrow money without filing this.

Who files

Every company incorporated on or after November 2, 2018 with a share capital. No INC-20A required for Section 8 companies and companies incorporated before that date.

Deadline rule

Within 180 days of incorporation.

Penalty note

Company: ₹100/day for each day of default. Officer in default: ₹1,000/day. ROC may also initiate strike-off proceedings under Section 248(1)(c).

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

The ACTIVE form (Active Company Tagging Identities and Verification) was a one-time ROC verification form requiring companies to confirm their registered office details with a photograph. Companies that did not file were tagged ACTIVE-non-compliant.

Who files

Legacy one-time compliance form. Companies already marked ACTIVE-compliant do not need to refile. New companies are compliant by default through SPICe+.

Deadline rule

Legacy filing — the original deadline was April 25, 2019. This is not a recurring form.

Penalty note

₹10,000 late fee for companies that still need to file for restoration of ACTIVE status.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed to record conversion of a Private Limited Company to a Public Limited Company (or vice versa). Requires a special resolution under Section 14 and updated AOA.

Who files

Private Limited companies converting to Public Limited (required before an IPO) and Public Limited companies converting to Private Limited.

Deadline rule

Within 30 days of passing the special resolution (MGT-14 is also filed simultaneously).

Penalty note

₹100/day on company and officer for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed with the ROC to implement the NCLT/Central Government order approving a merger, amalgamation, demerger, or arrangement under Section 230-232. The order is filed to give it legal effect on the register.

Who files

Companies carrying out mergers, amalgamations, demergers, or schemes of arrangement approved by the NCLT or Central Government under Sections 230-232.

Deadline rule

Within 30 days of the NCLT/Central Government order becoming effective.

Penalty note

₹100/day on company for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Application to obtain dormant company status under Section 455. A dormant company has no significant accounting transactions and wants a simplified compliance regime.

Who files

Companies that have no significant accounting transactions or that are formed for a future project and wish to obtain dormant status.

Deadline rule

Filed whenever the company seeks dormant status. Annual return for dormant companies (MGT-9A) is required annually after obtaining status.

Penalty note

₹100/day for non-maintenance of minimum requirements while dormant.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Web-based name reservation service to reserve a company name with MCA before filing SPICe+. The reserved name is valid for 20 days.

Who files

Promoters who wish to reserve a company name before beginning the incorporation process.

Deadline rule

Not a deadline-driven form. Reserved name is valid for 20 days; SPICe+ must be filed within that window or the name is released.

Penalty note

No penalty — but if name reservation lapses, the name must be re-reserved. Re-reservation may not be possible if the name is taken.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when shares, capital, or post-incorporation status changes.

Filed to register a new charge on company assets or modify an existing registered charge. Unregistered charges are void against liquidators and creditors.

Who files

Companies creating a security interest (charge) on their property or undertaking in favour of a lender, or modifying the terms of an existing registered charge.

Deadline rule

Within 30 days of creation or modification. Condonable up to 60 days with additional fee; up to 120 days with a further fee under Section 77(1).

Penalty note

₹100/day. If not registered within 120 days, requires NCLT condonation via CHG-8.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed to record satisfaction (repayment) of a registered charge. Once CHG-4 is accepted, the charge is removed from the Register of Charges.

Who files

Companies that have repaid a loan or otherwise discharged a registered charge on their assets.

Deadline rule

Within 30 days of satisfaction of the charge.

Penalty note

₹100/day for late filing. Failure to record satisfaction keeps a discharged charge visible on the MCA register.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Application to the NCLT for condonation of delay in filing CHG-1 or CHG-4 beyond 120 days from the date of charge creation or satisfaction.

Who files

Companies that missed the 120-day window for charge registration or satisfaction and require NCLT approval to register late.

Deadline rule

Filed when the 120-day condonable period under Section 77(1) has lapsed. NCLT has discretion on timeline.

Penalty note

NCLT filing fees apply. If NCLT declines, the charge remains unregistered and is void against liquidators and creditors.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed by companies or trustees for debenture holders to register a charge securing debentures, including debenture trust deeds.

Who files

Companies that have issued secured debentures. The trustee for debenture holders or the company files CHG-9.

Deadline rule

Within 30 days of the creation of the debenture trust deed or charge.

Penalty note

₹100/day for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

The instrument of transfer for shares in a company. SH-4 must be duly stamped and delivered to the company within 60 days of execution (or within 60 days of the date on which the instrument is presented for stamping).

Who files

Transferor and transferee in a physical share transfer. Demat transfers do not require SH-4 — they are processed through the depository.

Deadline rule

Company must register the transfer within 30 days of receiving the SH-4 and share certificates (or reject and return).

Penalty note

Company: ₹100/day for failure to register the transfer within the statutory period. Stamp duty must be paid at state rates (typically 0.25% of value).

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when shares, capital, or post-incorporation status changes.

Filed to record any alteration to the share capital — including increase of authorised share capital, subdivision, consolidation, conversion of shares into stock, and cancellation of unissued capital.

Who files

Companies passing a shareholders' resolution under Section 61 to alter share capital — most commonly to increase authorised capital before a new funding round.

Deadline rule

Within 30 days of passing the ordinary or special resolution under Section 61.

Penalty note

₹100/day. Late SH-7 delays the ability to make fresh allotments above the authorised capital.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed after completion of a share buyback, reporting the details of shares bought back, the consideration paid, and the extinguishment of those shares.

Who files

Companies that have completed a share buyback under Section 68 (out of free reserves, securities premium, or proceeds of fresh issue).

Deadline rule

Within 30 days of the completion of the buyback.

Penalty note

₹100/day for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Declaration by directors that the company will be able to pay its debts in full and will not be rendered insolvent by the buyback — filed before a buyback from free reserves.

Who files

Companies intending to buy back shares out of free reserves or securities premium under Section 68. Directors file this declaration before the buyback commences.

Deadline rule

Filed before commencement of the buyback offer.

Penalty note

False declaration: Criminal liability on directors. Non-filing prevents the buyback from proceeding lawfully.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed after the NCLT approves a reduction of share capital under Section 66. Certifies the details of the capital reduction and the NCLT order.

Who files

Companies that have received NCLT approval for reduction of share capital — used for returning surplus capital to shareholders, writing off accumulated losses, or simplifying capital structure.

Deadline rule

Within 30 days of NCLT order.

Penalty note

₹100/day for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when shares, capital, or post-incorporation status changes.

Filed after every allotment of shares — including seed rounds, angel rounds, Series A, convertible note conversions, ESOP exercises, and rights issues. Updates the cap table on MCA records.

Who files

All companies allotting shares, convertible instruments, or any other securities to any person.

Deadline rule

Within 15 days of the date of allotment (date of board resolution allotting shares).

Penalty note

₹100/day. Late PAS-3 creates cap table inconsistencies between company records and MCA — which causes problems in due diligence and FEMA filings.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

The offer letter issued to identified persons in a private placement under Section 42. Must be filed with MCA before the offer is made.

Who files

Companies raising funds through private placement to identified investors (not more than 200 in a financial year, excluding QIBs and ESOPs).

Deadline rule

Filed with MCA before the offer letter is issued to investors.

Penalty note

₹100/day. Private placement without PAS-4 filing is void and the company must return all money received.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Application form issued to identified persons for subscribing to securities in a private placement. Each allottee must submit PAS-5 back to the company.

Who files

Investors subscribing to a private placement — each subscriber submits PAS-5 to the company as their application.

Deadline rule

Not an MCA filing — PAS-5 is a company-to-investor document. Retained in company records.

Penalty note

Failure to use PAS-5 in a private placement makes the allotment non-compliant and voids the private placement.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when shares, capital, or post-incorporation status changes.

Half-yearly reconciliation of issued share capital with demat records at NSDL and CDSL for certain public companies. Also required quarterly for listed companies under SEBI LODR.

Who files

Unlisted public companies that are required to dematerialise their shares under Companies (Prospectus and Allotment of Securities) Second Amendment Rules 2023. Listed companies file quarterly under SEBI LODR Regulation 76.

Deadline rule

Within 60 days from the end of each half year (September 30 and March 31).

Penalty note

Non-filing can attract MCA scrutiny and can delay share transfers and demat processes.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Declaration filed by the Significant Beneficial Owner (SBO) to the company. An individual holding ≥ 10% of shares, voting rights, dividend rights, or exercising significant control must file BEN-1 with the company.

Who files

Any individual who is a Significant Beneficial Owner of a company — holds ≥ 10% shares/voting rights/dividend rights or has right to appoint majority of directors.

Deadline rule

Within 30 days of acquiring significant beneficial ownership, or within 30 days of any change.

Penalty note

₹50,000 to ₹2 lakh on the SBO for failure to declare. ₹1,000/day for continuing default.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing touches foreign money, ownership, or reporting.

Filed by the company with the ROC after receiving BEN-1 declarations. Reports all significant beneficial owners to the ROC.

Who files

All companies (except certain exempted entities) that receive BEN-1 declarations from their SBOs.

Deadline rule

Within 30 days of receiving the BEN-1 declaration from the SBO.

Penalty note

₹10,000 company penalty + ₹1,000/day for continuing default. Officers in default: ₹10,000 + ₹1,000/day.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Notice issued by the company to shareholders, members, or debenture holders seeking information on beneficial ownership when the company believes an SBO exists but no declaration has been received.

Who files

Companies investigating beneficial ownership — served on any person the company believes holds significant beneficial ownership without making a declaration.

Deadline rule

Not an MCA filing — BEN-4 is a company-to-person notice. Company must file BEN-2 within 30 days of receiving a response.

Penalty note

Failure to act on BEN-4 can lead to the company seeking NCLT restrictions on rights attached to those shares.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed by companies to transfer unpaid dividend, matured debentures, matured deposits, and other amounts to the Investor Education and Protection Fund after 7 years of remaining unclaimed.

Who files

All companies with unclaimed dividends, matured deposits, or matured debentures that have remained unclaimed for 7 consecutive years.

Deadline rule

Within 30 days of the expiry of the 7-year unclaimed period.

Penalty note

₹1,000/day for failure to transfer to IEPF. Transferred amounts can only be recovered by shareholders through IEPF-5.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual statement filed by the company with IEPF authority listing all unclaimed/unpaid amounts that may become due for transfer to IEPF in the next year.

Who files

All companies with any unpaid dividend, unclaimed debenture principal/interest, or other amounts in their books.

Deadline rule

Within 90 days of the AGM (approximately by December 29 for March year-end companies).

Penalty note

₹1,000/day for non-filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed by shareholders or heirs to claim shares and unclaimed dividends that have been transferred to IEPF. The nodal officer of the company verifies the claim.

Who files

Shareholders (or their heirs / successors) whose shares and unclaimed dividends have been transferred to IEPF and who wish to reclaim them.

Deadline rule

No deadline — claimant can file anytime after transfer to IEPF.

Penalty note

Not penalty-driven. Claims that are incomplete or incorrectly documented will be rejected by the IEPF authority.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual return reporting all receipts of money that are not deposits (including inter-company loans, borrowings from directors, and amounts received from shareholders) as of March 31.

Who files

All companies except government companies. Companies with outstanding borrowings, directors' loans, or shareholder loans must file DPT-3 annually.

Deadline rule

By June 30 every year, for the position as of March 31.

Penalty note

₹100/day for late filing. DPT-3 is a common MCA scrutiny trigger — companies with undisclosed borrowings risk Section 73 non-compliance.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

One-time statement filed by companies that had accepted deposits before commencement of the Companies Act 2013 and were unable to repay them by the due date.

Who files

Companies that accepted deposits before April 1, 2014 and had outstanding deposits that could not be repaid. This was a transitional compliance form.

Deadline rule

Legacy/transitional form — filed within 3 months of the Companies Act 2013 commencement.

Penalty note

Historically, non-filing treated as acceptance of deposits without authority — penalty under Section 73.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Registration of a CSR implementing entity (NGO, trust, society, or Section 8 company) with MCA to become an approved recipient of CSR funds.

Who files

NGOs, trusts, societies, and Section 8 companies that wish to receive CSR funds from companies under Section 135.

Deadline rule

Filed before receiving CSR contributions. The CSR-1 registration is required for every CSR implementing entity from April 1, 2021.

Penalty note

Companies disbursing CSR to an unregistered entity risk the contribution not being counted as valid CSR expenditure.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual CSR reporting form capturing CSR spending, projects, implementing agencies, and unspent amounts. Mandatory for all companies covered by the CSR threshold.

Who files

Companies with net worth ≥ ₹500 Cr OR turnover ≥ ₹1,000 Cr OR net profit ≥ ₹5 Cr in any of the 3 immediately preceding financial years.

Deadline rule

Filed with AOC-4 (within 30 days of AGM), or by March 31 where CSR-2 is filed separately as an addendum.

Penalty note

₹100/day. Unspent CSR amounts must be transferred to PM's Relief Fund or a Schedule VII project within 3 years.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when a director record, KYC, or appointment changes.

Filed when a company appoints or re-appoints a Managing Director, Whole-Time Director, or Manager under Section 196. Requires Central Government approval for certain high-remuneration appointments.

Who files

Companies appointing Managing Directors, Whole-Time Directors, or Managers. Also used when Central Government approval is needed for remuneration in loss-making companies.

Deadline rule

Within 60 days of the board resolution or shareholder approval (whichever comes later).

Penalty note

₹100/day for late filing. Acting as MD/WTD without valid MR-1 creates authority and payroll complications.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual secretarial audit report by a Practising Company Secretary covering compliance with Companies Act 2013, SEBI regulations, FEMA, and other applicable laws. CS-exclusive — a CA cannot sign this report.

Who files

Listed companies (mandatory); Unlisted Pvt Ltd companies with PUC ≥ ₹10 Cr OR turnover ≥ ₹250 Cr OR loans ≥ ₹100 Cr OR deposits ≥ ₹25 Cr (all four thresholds are OR conditions).

Deadline rule

Filed with AOC-4 (within 30 days of AGM).

Penalty note

₹100/day. Non-filing where mandatory is a serious compliance gap — flagged by SEBI for listed companies and by ROC for unlisted.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Half-yearly return reporting amounts due and unpaid to Micro and Small Enterprise vendors for more than 45 days from the date of acceptance or the agreed credit period.

Who files

All companies that purchase goods or services from Micro or Small Enterprises (registered under MSMED Act 2006) and have outstanding payments beyond 45 days.

Deadline rule

By April 30 (for October–March half-year) and October 31 (for April–September half-year).

Penalty note

₹1,000/day for late filing. Companies with large MSME vendor dues face increasing regulatory scrutiny — MCA has flagged MSME-1 as a priority compliance area.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Application by a company to the ROC for voluntary strike-off (closure) under Section 248(2). The company must not have commenced business or must have closed operations and have no assets or liabilities.

Who files

Companies that wish to close voluntarily — either because they were incorporated but never commenced business, or because they have wound down operations and want to be struck off the register.

Deadline rule

Can be filed at any time after meeting the eligibility conditions. AGM is not required if the company has not commenced business.

Penalty note

₹10,000 filing fee. STK-2 is rejected if the company has outstanding filings, unpaid tax dues, or unsatisfied charges.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

General application to the Central Government / Regional Director for approvals, exemptions, or extensions under the Companies Act 2013 that do not have a specific form.

Who files

Companies seeking Central Government or Regional Director approval for matters such as AGM extension, registered office shifting outside state, or other regulatory approvals.

Deadline rule

Filed as and when required — no fixed deadline. Applications for AGM extension must be filed before the AGM deadline.

Penalty note

No standard penalty — but failure to obtain required approval and proceeding without it can attract penalty for the underlying non-compliance.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Used to submit various documents to the Central Government or ROC that accompany applications — including NCLT orders, court orders, and other documents that need to be registered.

Who files

Companies submitting documents, orders, or agreements to the Central Government that are required to be filed under the Companies Act.

Deadline rule

Within the prescribed timeline for the specific underlying order or document (typically 30 days of the order).

Penalty note

₹100/day for late submission of documents.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Registration of a foreign company establishing a place of business in India — including branch offices, project offices, or liaison offices. Filed within 30 days of establishing the place of business.

Who files

Foreign companies establishing any place of business in India under Section 380 of the Companies Act 2013.

Deadline rule

Within 30 days of establishing a place of business in India.

Penalty note

₹100/day on the foreign company and every officer for late registration.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual return filed by a registered foreign company with its place of business in India — covering financial statements prepared under the laws of the country of incorporation and details of the Indian place of business.

Who files

Foreign companies registered under Section 380 with a place of business in India.

Deadline rule

Within 60 days of the last day of the financial year of the foreign company.

Penalty note

₹100/day for late filing. Non-filing by a foreign company branch can affect RBI approvals and tax filings.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing touches foreign money, ownership, or reporting.

RBI reporting for issue of capital instruments (equity shares, compulsorily convertible preference shares, compulsorily convertible debentures) to non-resident investors under the FDI policy.

Who files

Indian companies receiving foreign investment through equity or convertible instruments under the automatic route or Government route.

Deadline rule

Within 30 days of the issue of capital instruments to the non-resident investor.

Penalty note

FEMA delay attracts compounding by RBI under FEMA 1999. Compounding fees can be significant for large investment amounts.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual RBI return for entities that hold foreign investment in India (liabilities) or have made investment abroad (assets). Filed by companies that have received FDI or made ODI.

Who files

Indian entities with outstanding FDI (foreign liabilities) or ODI (foreign assets) as of March 31.

Deadline rule

By July 15 every year.

Penalty note

RBI can impose significant monetary penalties for non-filing or delayed filing under FEMA 1999.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Form for Incorporation of Limited Liability Partnership — the LLP equivalent of SPICe+ for companies. Covers name reservation, partner details, and LLP agreement filing.

Who files

Promoters incorporating a Limited Liability Partnership under the LLP Act 2008.

Deadline rule

One-time filing at the time of LLP incorporation.

Penalty note

Not applicable — defective FiLLiP results in rejection. Incorporation delay is a commercial issue, not a penalty.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed to submit the LLP Agreement (or any amendment to it) with the Registrar of Companies. The LLP Agreement governs the rights and duties of partners.

Who files

Every LLP must file its LLP Agreement within 30 days of incorporation. Amendments to the agreement also require LLP-3 filing.

Deadline rule

Within 30 days of the date of incorporation. Amendments: within 30 days of the change.

Penalty note

₹100/day for late filing. Operating an LLP without a filed agreement exposes partners to the Model LLP Agreement provisions.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Filed to notify the ROC of any change in designated partners or partners — appointment, resignation, removal, or change in details.

Who files

All LLPs when partners or designated partners change.

Deadline rule

Within 30 days of the change.

Penalty note

₹100/day for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Annual Statement of Accounts and Solvency for an LLP — the LLP equivalent of AOC-4 for companies. Must be filed along with LLP Form 11 (Annual Return).

Who files

All LLPs regardless of turnover. There is no threshold exemption for LLP annual accounts filing.

Deadline rule

Within 30 days of the end of 6 months from the close of the financial year — by October 30 for a March 31 year-end LLP.

Penalty note

₹100/day for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Application for voluntary strike-off and dissolution of an LLP. LLP must have no liabilities and must have ceased operations.

Who files

LLPs that wish to be voluntarily dissolved and struck off the register — requires unanimous consent of all designated partners.

Deadline rule

Can be filed at any time after meeting eligibility conditions. All pending LLP annual filings must be cleared before applying.

Penalty note

₹10,000 filing fee. Rejected if the LLP has outstanding filings or unpaid creditors.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.

Useful when the filing sits on the AGM or year-end calendar.

Application by a company to be declared as a Nidhi Company under the Nidhi Rules 2014. Nidhi companies are mutual benefit societies that accept deposits and lend only to their members.

Who files

Companies incorporated as Nidhi Companies or wishing to be declared as Nidhi Companies. Must meet eligibility: 200+ members, ₹10 lakh net owned funds, and the 1:20 ratio of NOF to deposits.

Deadline rule

Filed within 60 days of the end of the year in which the company meets the eligibility criteria.

Penalty note

₹100/day for late filing.

The related forms below are the ones that usually sit next to this filing in a real compliance workflow.