Question 1

What annual ROC filings must a private company make?

Accepted Answer

A private company must file Form AOC-4 (financial statements) within 30 days of the AGM and Form MGT-7/7A (annual return) within 60 days of the AGM, hold at least four board meetings a year, and ensure each director completes DIR-3 KYC annually. Non-filing attracts daily additional fees and can lead to director disqualification.

Question 2

What is a secretarial audit and who needs it?

Accepted Answer

A secretarial audit (Form MR-3) is an independent check of compliance with the Companies Act and other applicable laws, conducted by a practising Company Secretary. It is mandatory for listed companies and for public companies meeting prescribed paid-up capital (₹50 crore) or turnover (₹250 crore) thresholds.

Question 3

How long does it take to incorporate a private limited company?

Accepted Answer

With documents in order, incorporation through the MCA's SPICe+ form typically completes in about 7–10 working days, including name reservation, DSC/DIN, PAN, TAN and the certificate of incorporation. GST and other registrations follow separately.

Question 4

What is the difference between strike-off and winding-up?

Accepted Answer

Strike-off (Form STK-2) is a simpler exit for a defunct company with no liabilities, removing its name from the register. Winding-up is the formal liquidation process — voluntary or through the NCLT/IBC — involving realisation of assets, settlement of creditors and distribution, with an appointed liquidator.

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