Miss the AOC-4 date and MCA adds ₹100 for every day of delay, per form, until the form is filed. No notice arrives first. Let three financial years pass without AOC-4 and MGT-7 and every director on that board is disqualified for five years under section 164(2). Annual compliance is the work that keeps a private limited company out of that position. Here it runs on two tracks at once: the MCA forms that ROC Pune sees, and the Maharashtra registrations that came with incorporation.
Does annual compliance apply to your company, and for which year?
Every company on the MCA register files, every year, from the year it was incorporated. Turnover does not decide it and neither does activity. A Pune company that has raised no invoice since registration still owes an audited balance sheet, an annual return and a director KYC for that year.
The financial year is the one ending 31 March. A company incorporated part way through a year gets a longer first period, because its first annual general meeting falls within nine months of the close of that first financial year. Every AGM after it comes within six months of the close.
Two things get mixed into this cycle and should not be. INC-20A, the declaration of commencement of business, is a one time filing due within 180 days of incorporation. The Shops Act registration your office took is a state Labour Department matter with its own renewal date, and it never touches the ROC calendar.
Size changes the form, not the duty. A small company, judged on paid up capital and turnover, files MGT-7A in place of MGT-7. It still files.
What has to reach your CA before the AGM?
The audit is the long pole, so the inputs that feed it come first. For a company here the list is short and specific.
- The trial balance for the year with bank statements, plus closing ledgers for loans, related party balances and any director current account.
- The auditor position, meaning the ADT-1 that fixed the current five year term, or the resignation papers where the auditor changed.
- Every movement in share capital during the year, so the annual return matches the register of members and not the founders' memory.
- A DSC that will still be valid on the filing date, with the DIN, mobile number and email each director wants used for DIR-3 KYC.
- Your PTEC challan for the year and, where you run payroll from a Pune office, the PTRC returns already filed.
Where a director's DSC expires between the AGM and the upload, we say so in week one rather than in November.
What sits on the compliance calendar for a private limited company?
Work back from the AGM, because most of the ROC calendar hangs off that single date.
- Statutory audit signed before the AGM, since AOC-4 carries the auditor's report with it.
- AGM by 30 September where the financial year ended on 31 March.
- AOC-4 within 30 days of the AGM, and MGT-7 or MGT-7A within 60 days.
- ADT-1 within 15 days of the AGM in any year the auditor is appointed or reappointed.
- DIR-3 KYC by 30 September, filed separately for each director.
- ITR-6 by 31 October where the company's accounts are audited.
Two half yearly forms catch Pune manufacturers in particular. DPT-3 reports money the company holds that is not treated as a deposit, and it is due by 30 June. MSME-1 reports amounts owed to a micro or small supplier for more than 45 days, and it goes in twice, by 30 April and 31 October. A Pimpri unit paying its vendors on 90 day terms files that one as a matter of course.
One state date belongs on the same calendar. Maharashtra levies profession tax under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, and the company's own PTEC of ₹2,500 falls due on 31 March. PTRC is the separate employer certificate, and its return dates moved forward by fifteen days in 2026. Both run on mahagst.gov.in.
The board meeting count is its own obligation: four meetings across the year, with no more than 120 days between any two of them.
What does a late or missed filing actually cost?
An additional fee is not a fine a registrar chooses to levy. It is arithmetic, applied by the portal at the moment of upload.
| Default | What it costs | Who carries it |
|---|---|---|
| AOC-4 or MGT-7 filed after its window | ₹100 for each day of delay, uncapped | The company and its officers in default |
| DIR-3 KYC missed | ₹5,000 per director, with the DIN deactivated until it is paid | Each director in person |
| ITR-6 filed after 31 October | ₹5,000 under section 234F, plus interest on unpaid tax | The company |
| Three financial years with neither AOC-4 nor MGT-7 | Disqualification for five years under section 164(2) | Every director on that board |
The last row is the one that ends companies. A disqualified director cannot be appointed anywhere else either, so one neglected Pune company can take a founder's other boards down with it.
How the filing runs from signature to SRN
- The CA closes the books and the statutory auditor signs, which fixes the numbers every later form has to repeat.
- The board approves the accounts and the board report, and the AGM is held on the date carried in the notice.
- Each form is filled on the MCA portal, signed with the director's DSC and the professional's, and paid against a fee challan.
- The portal returns an SRN for every form, and that number, not the acknowledgement email, is the proof the filing exists.
- ROC Pune reviews what was filed. Where a form is marked for resubmission the original due date does not move, so we treat that notice as same week work.
- The ITR-6 goes in, the year is closed, and you get a calendar with the next AGM date already fixed on it.
Which Pune companies get caught by this?
- A family manufacturing business in Pimpri that converted from a partnership, whose books were kept for tax and now have to close in Schedule III form.
- An independent consultancy in Kothrud that incorporated to win larger contracts. One director, no staff, few transactions, and a full ROC year regardless.
- A software company in Hinjawadi with foreign shareholding, where the annual return and the audited accounts must agree on the holding pattern.
- A services office in Kharadi that changed auditors mid year and never filed ADT-1, so the appointment has to be regularised before AOC-4 can go up.
Which office reviews the filing once it is uploaded?
Company filings are made online on MCA's portal and no office visit is needed. What is local is the reviewing office. ROC Pune is the registrar for Pune and the districts around it. The February 2026 restructuring named districts only for ROC Mumbai-I, ROC Mumbai-II and ROC Nagpur; it left ROC Pune untouched, so a Pune company stays with ROC Pune exactly as before. We confirm the registrar for your specific address before filing.
There is an office above the registrar. Pune sits under the Regional Director, Western Region Directorate II, headquartered at Navi Mumbai, and MCA's own page lists ROC Pune under that directorate. Its confirmation is what a company needs to move a registered office out of the registrar's area, because the proviso to section 12(5) calls for a special resolution and Form INC-23.
The NCLT Mumbai Bench's published jurisdiction is State of Maharashtra, State of Goa, so a Pune company's petitions, restorations and share transfer disputes are heard there. A company struck off after years of unfiled returns comes back through that bench. The identifier itself does not move, because a Maharashtra company's CIN carries the Maharashtra state code, and the code tracks the state rather than the registrar.
Why hand the Pune filing to LegalX India?
We work the year rather than the deadline week. A CA and a CS sit on the same file, so the audited numbers, the board report and the annual return say one thing when ROC Pune opens them.
The engagement is online from end to end. Documents come in digitally, forms are signed with your DSC, and you hold the SRN and the challan for every submission. Our Pune office is at Yashwant Nagar, Near Bharatiya Samajseva, Yerwada, Pune 411006, and you can sit with the team there, though no part of the filing needs it. Jurisdiction follows your registered address, never ours.
The annual cycle starts at ₹10,499. For the statutory background before you commit, read the national annual compliance guide, then call us for the dates that apply to your address. An expert calls back within 30 minutes.