Annual Compliance in India
The annual ROC pack. AOC-4 files the financial statements within 30 days of the annual general meeting (Companies Act 2013 s.137(1)); an OPC, which holds no AGM, files within 180 days of the close of the financial year. The MGT-7 annual return follows within 60 days of the AGM (s.92(4)), with MGT-7A as the abridged return for OPCs and small companies. ADT-1 notifies the auditor's appointment within 15 days of the meeting that appointed them (Companies (Audit and Auditors) Rules 2014 rule 4(2)), and DIR-3 KYC is due by 30 September each year from every individual who held a DIN as at the preceding 31 March (Companies (Appointment and Qualification of Directors) Rules 2014 rule 12A) — that is a PER-DIRECTOR filing, so a four-director company incurs four of them, and we price it that way. A statutory audit is mandatory for every company whatever its size or turnover (s.139), which is distinct from the turnover-linked tax audit. Where a company has a significant beneficial owner the s.90 BEN-1 and BEN-2 filings apply; their deadlines were NOT verified in the 10-Sep-2026 run and are scoped separately rather than asserted here.
10–20 business days
INR
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Read from the rules as notified in the Gazette of India. Rules are amended over time, so we confirm the final list against your own case before you pay rather than ask you to gather documents twice.
From the company
AOC-4: copy of the balance sheet duly authenticated as per section 134, including the Board's report, the auditors' report and other documents
Companies Act 2013, section 137, read with Companies (Accounts) Rules 2014, rule 12(1); attachment 1 to Form AOC-4
Read at source on 2026-09-13AOC-4: copy of the profit and loss account duly authenticated as per section 134
Companies (Accounts) Rules 2014, Form AOC-4, attachment 7
Read at source on 2026-09-13AOC-4: statement of subsidiaries as per section 129 (Form AOC-1), and details of subsidiary(s) and other entity(s)
Companies (Accounts) Rules 2014, Form AOC-4, attachments 2, 10 and 11; Form AOC-1 under the first proviso to section 129(3) read with rule 5
Read at source on 2026-09-13AOC-4: statement of the fact and reasons for not adopting the balance sheet at the AGM; statement of the fact and reasons for not holding the AGM; approval letter for extension of the financial year or AGM - each where applicable
Companies (Accounts) Rules 2014, Form AOC-4, attachments 3, 4 and 5
Read at source on 2026-09-13AOC-4: supplementary or test audit report under section 143, where applicable
Companies (Accounts) Rules 2014, Form AOC-4, attachment 6
Read at source on 2026-09-13AOC-4: the company's CSR policy and CSR report, where applicable
Companies (Accounts) Rules 2014, Form AOC-4, attachments 8 and 9
Read at source on 2026-09-13MGT-7: the annual return itself, prepared in Form No. MGT-7
Companies Act 2013, section 92, read with Companies (Management and Administration) Rules 2014, rule 11(1)
Read at source on 2026-09-13MGT-7: certificate in Form No. MGT-8 by a Company Secretary in practice - required where the company is listed, or has paid-up share capital of ten crore rupees or more, or turnover of fifty crore rupees or more
Companies (Management and Administration) Rules 2014, rule 11(2)
Read at source on 2026-09-13
From each director
DIR-3 KYC: proof of permanent address (mandatory attachment)
Companies (Appointment and Qualification of Directors) Rules 2014, rule 12A, read with Form No. DIR-3-KYC, attachment 1
Read at source on 2026-09-13DIR-3 KYC: copy of Aadhaar card
Companies (Appointment and Qualification of Directors) Rules 2014, Form No. DIR-3-KYC, attachment 2
Read at source on 2026-09-13DIR-3 KYC: copy of passport
Companies (Appointment and Qualification of Directors) Rules 2014, Form No. DIR-3-KYC, attachment 3
Read at source on 2026-09-13DIR-3 KYC: proof of present address
Companies (Appointment and Qualification of Directors) Rules 2014, Form No. DIR-3-KYC, attachment 4
Read at source on 2026-09-13DIR-3 KYC: the director's own Income-tax PAN, mobile number and email id - verified by OTP; the form must be digitally signed by the applicant
Form No. DIR-3-KYC, note to the form and Verification clauses (ii) and (iii)
Read at source on 2026-09-13
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
For submitting, filing, registering or recording any document by this Act required or authorised to be submitted, filed, registered or recorded (a)... nominal share capital of upto 1,00,000... Rs. 1 crore or more. This is the fee PER DOCUMENT filed, so an annual-compliance engagement pays it once for each e-form (AOC-4, MGT-7/7A, ADT-1, DIR-3 KYC, etc.) — these lines are one-of within a single filing, not a total for the year. The TaxGuru copy is the 01-Apr-2014 text; the additional fee for LATE filing in that copy is the old multiplier table and has since been amended (Rs 100 per day for several forms), so no late-fee line is recorded here.
These are the authority’s published lines. Which of them apply depends on your filing — a schedule by headcount, capital or entity type is one line, not all of them — and the applicable line is confirmed before payment, at cost.
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Financials, minutes and the register of members collected.
Forms Prepared
AOC-4 and MGT-7 / MGT-7A drafted, with ADT-1 where an auditor has been appointed.
Signatures Collected
Director and auditor signatures affixed with their DSCs.
Filed with ROC
Challans and acknowledgements delivered; DIR-3 KYC filed for each DIN holder by 30 September.
What this costs, in full
- Comriq professional feeper year
₹8,999₹7,199- Government fee
- ₹200–₹600 by schedule — 6 published lines; the line that applies to you is confirmed before payment, at cost.
Total from
₹9,199₹7,399
Our fee plus the lowest line of the authority's schedule. The line that applies to you is confirmed before payment.
Launch pricing · 20% off our fee20% off our professional fee until 31 December 2026. Government fees are charged at cost and are never discounted — we collect them on the authority's behalf and cannot charge less than it does.
Government fees are charged at cost, exactly as the authority bills them — we add nothing to them. Where the authority publishes no figure, or publishes a schedule, we confirm the exact amount before you pay, so this total is a minimum: we never substitute a plausible number.
This price is exclusive of GST. GST at 18% is added at checkout on our professional fee. Government fees are collected at cost on your behalf and are not taxed. Clients outside India are zero-rated.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Ministry of Corporate Affairs — Registrar of Companies (ROC) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.