The annual filing calendar is the backbone of a company’s compliance. The three principal filings are the financial statements in Form AOC-4, the annual return in Form MGT-7, and the director’s KYC in Form DIR-3 KYC. Each has a different due date, and each attracts a different penalty for default.
AOC-4
The financial statements must be filed within thirty days of the annual general meeting. For a company whose AGM is held on 30 September, the due date is 30 October. The failure to file attracts an additional fee of ₹100 per day, and the company and its officers are liable to penalty.
MGT-7
The annual return must be filed within sixty days of the annual general meeting. For a company whose AGM is held on 30 September, the due date is 29 November. The failure to file attracts an additional fee of ₹100 per day, and the directors may be disqualified if the default continues for three years.
DIR-3 KYC
Every director who holds a DIN must file the DIR-3 KYC by 30 September of each financial year. The failure to file results in the deactivation of the DIN, and the director cannot be appointed in any company until the KYC is filed.
The Calendar
A company should maintain an annual compliance calendar that lists the due dates, the responsible persons, and the documents required. The calendar should be reviewed at the beginning of each financial year, and the filings should be completed well before the due dates to avoid the last-minute rush and the risk of rejection.
Call to Action
Anuj Desai & Associates advises companies on the annual filing calendar—from the AOC-4 and MGT-7 deadlines to the DIR-3 KYC and the penalty for default. If your annual filings are due, we can help you prepare and file them on time.
📧 office@anujdesaiassociates.com
📞 9619456656
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