01
Books and financial statements
Maintain company books and supporting records, close the financial year and prepare financial statements and the Board’s report with applicable disclosures.
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PRIVATE COMPANY • ROC • GOVERNANCE • TAX
Private company compliance, built around a complete annual record.
Coordinate books, statutory audit, Board and shareholder actions, AOC 4, MGT 7, director obligations, tax and event based filings in one controlled sequence.
For active, pre-revenue and growing private limited companies across India, subject to company status, financial year, events and registrations held.
01 • COVERAGEAnnual plus eventsROC, tax and records
02 • CONTROLGovernance ledBoard and members
03 • SUPPORTPan IndiaOnline led coordination
Clarity continues beyond the first step.
The original page-specific roadmap is retained here, with every detail available after the quick enquiry panel.
Annual forms are only part of private company compliance. Board processes, registers, disclosures, statutory audit, tax, share-capital actions and event based filings need their own evidence and timelines.
Compare the obligations PRIVATE COMPANY OBLIGATIONS
Connect governance, accounts and filings.
02
Statutory audit
Coordinate the statutory audit, schedules and resolution of accounting or disclosure points before the annual filing cycle.
03
Board and shareholder governance
Plan meetings, notices, quorum, resolutions, minutes, interest disclosures and statutory registers for the decisions actually taken.
04
AOC 4 filing
File the approved financial statements and prescribed attachments within the applicable statutory timeline.
05
MGT 7 annual return
Prepare the annual return from current member, director, registered office, capital, meeting and other prescribed particulars.
06
Director and event filings
Track DIR 3 KYC and filings for changes in directors, office, auditor, capital or other reportable events.
DECISION TABLE
Separate annual work from incorporation and event filings.
| Obligation | Typical filing or record | Why it matters | Applicability signal |
|---|---|---|---|
| 01Financial statements | AOC 4 with applicable attachments | Places the approved annual financial record on the MCA register | Every financial year, subject to current law |
| 02Annual return | MGT 7 or the form legally applicable to the company | Reports prescribed ownership, governance and company particulars | Every financial year |
| 03Statutory audit | Audited statements and auditor reporting | Supports annual financial reporting and ROC filing | Company audit framework applies |
| 04Governance | Board and shareholder notices, resolutions and minutes | Creates evidence for company decisions and disclosures | Annual calendar and each relevant event |
| 05Director identity | DIR 3 KYC or applicable web route | Keeps covered DIN and contact particulars current | Based on DIN status and current MCA rules |
| 06Commencement | INC 20A where applicable | Declaration linked to commencement for covered companies with share capital | Once after incorporation, not annually |
| 07Event based changes | DIR 12, INC 22, ADT 1, PAS 3, MGT 14 or other applicable forms | Updates the statutory register after reportable events | Only when the relevant event occurs |
| 08Tax and operating laws | Income tax, GST, TDS, payroll and local filings | Connects company records with operating liabilities | Where the separate law applies |
SEPARATE THE COMPLIANCE LAYERS
One company. Several evidence trails.
Annual and event based filings
AOC 4 and the annual return do not replace forms triggered by a director, office, auditor, capital or ownership change.
Board and shareholder actions
A portal filing cannot substitute for valid notices, approvals, resolutions, minutes and statutory registers.
Company and promoter funds
A separate legal entity needs separately recorded banking, expenses, loans, remuneration and related-party transactions.
ROC and income tax
Companies Act filings and the company income tax return have distinct rules, records and consequences.
GST and TDS
These operating-tax obligations arise only where separately applicable and follow their own periodic and event based controls.
Audit and management accuracy
An audit supports statutory reporting but directors remain responsible for complete records, approvals and representations.
DOCUMENT READINESS
Maintain one defensible company file.
Keep the company’s money, decisions and evidence distinct from the member’s personal records.Request a tailored checklist- Certificate of incorporation, memorandum, articles, PAN and TAN
- Member, nominee, director and registered-office records
- Books, trial balance, ledgers, bank statements, invoices and vouchers
- Share-capital, beneficial-ownership and related-party information
- Board and member decisions, disclosures, resolutions and minute-book records
- Prior AOC 4, MGT 7A, DIR 3 KYC and event filing acknowledgements
- Auditor appointment records, audit schedules and signed financial statements
- Income tax, GST, TDS, payroll and other registrations actually applicable
OUR WORKFLOW
Review first. Reconcile next. File with context.
01
Status review
Check MCA master data, incorporation follow-through, prior filings, DINs and reportable events.
02
Year close
Organise books, statements, disclosures, tax records and audit support.
03
Approve
Complete the OPC-specific member and Board decision sequence and obtain required signatures.
04
File and retain
Submit applicable ROC and tax forms and preserve challans, acknowledgements and source workings.
RISK CONTROL
Correct defaults from the actual statutory record.
Additional filing fees, adjudication, director consequences or strike-off exposure depend on the form, period, provision and status. Avoid blanket penalty assumptions.- Dormant activity assumptionNil turnover or no bank movement does not by itself remove annual company filing obligations.
- Personal and company records mixedIntermingled funds and undocumented transactions weaken accounts, audit evidence and limited-liability discipline.
- Event filings missedDirector, nominee, office, auditor or capital changes may trigger forms outside the annual cycle.
- One fee quoted for all defaultsDifferent delayed filings and substantive breaches can follow different additional-fee and penalty provisions.
PRIVATE COMPANY COMPLIANCE QUESTIONS
Answers for directors and growing companies.
Answers are general guidance. Applicability depends on the entity, facts, tax period, records and law in force.Ask an expert question01Is annual compliance required when a private company has no turnover?+
Yes. A registered company continues to have annual Companies Act and income tax obligations even where activity is nil. The exact filing set depends on status, financial year and events.
02Which annual ROC forms commonly apply?+
AOC 4 and the applicable annual-return form are core annual filings. Auditor, director and event based forms are separate and should be mapped from the company’s facts.
03Is INC 20A an annual filing?+
No. INC 20A is an incorporation follow-through filing for covered companies having share capital, subject to the statutory conditions.
04Can delayed filings be regularised?+
Many delayed forms can be filed with applicable additional fees, but the route depends on company status, portal access, the event, limitation and any adjudication or strike-off issue.
05Does filing AOC 4 and MGT 7 complete every obligation?+
No. Governance records, statutory registers, director disclosures, tax filings and event based forms may also be required.
06Can directors be affected by continuing defaults?+
Certain continuing defaults may create consequences for the company and its officers, including director-related consequences where the statutory conditions are met. The actual provision and filing history must be reviewed.
07Should compliance be checked before funding or a loan?+
Yes. Investors, lenders and counterparties commonly review filings, ownership, charges, approvals, contracts, tax records and unresolved notices.
08Can RegisCorp coordinate with our accountant and auditor?+
Yes. Clear coordination between management, accounts, the statutory auditor and filing professionals helps keep the source records and submissions aligned.
PRIMARY REFERENCES