Key Statutory Takeaways
- Every individual holding a DIN as on 31st March must complete DIR-3 KYC / Web-KYC on or before 30th September each year to prevent DIN deactivation.
- Form DPT-3 (Return of Deposits and exempted particulars such as unsecured loans/advances) falls due annually on 30th June.
- Form AOC-4 must be filed within 30 days of the Annual General Meeting (AGM), followed by Form MGT-7 / MGT-7A within 60 days of the AGM.
Timely corporate secretarial filings under the Companies Act, 2013 and Limited Liability Partnership Act, 2008 are vital because late filings attract automatic per-day additional fees without upper ceiling under Section 403, alongside potential director disqualification risks under Section 164(2).
1. Pre-AGM Statutory Filings
Before convening the Annual General Meeting, companies must review outstanding loan/advance balances for Form DPT-3 (due 30th June), half-yearly MSME vendor delay disclosures in Form MSME-1, and Director KYC verification (DIR-3 KYC, due 30th September).
2. Post-AGM Financial & Annual Return Filings
- Form AOC-4 / AOC-4 CFS / XBRL: Filing of audited Balance Sheet, Profit & Loss Account, Board's Report, and Auditor's Report within 30 days from the conclusion of the AGM.
- Form MGT-7 / MGT-7A: Filing of Annual Return detailing shareholding structure, directorships, and meetings within 60 days from the AGM.
- LLP Compliance: Limited Liability Partnerships must file Form 11 (Annual Return) by 30th May and Form 8 (Statement of Account & Solvency) by 30th October every year regardless of turnover.
Prepared by the Research Desk — Tipu & Company, Chartered Accountants
Disclaimer: This briefing is intended solely for general informational guidance and should not be construed as a formal tax or legal opinion on specific facts.
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