Every company incorporated under section 8 of the Companies Act 2013 owes the same annual filings as any other company, whether it ran three programmes last year or sat dormant. Nil activity buys no exemption. What it does not owe is the reporting a public trust or a registered society carries in Maharashtra, which goes to a different office on a different clock. So if your Pune nonprofit is a company, the calendar below is yours in full. If it is a trust that also owns a Section 8 company, you are running two calendars and only one of them sits on this page.
Which year and which approvals do you settle first?
Three questions decide the year, and the registrar is none of them.
The first is your annual general meeting date, because both ROC deadlines hang off that meeting rather than off 31 March. Financial statements in AOC-4 go within thirty days of it. The annual return in MGT-7 or MGT-7A goes within sixty days.
The second is which of those two return forms your company falls in. MGT-7A is the shorter annual return MCA allows to a defined class of companies, and filing the wrong one means doing it twice.
The third is whether your income tax approvals are alive. A Section 8 company holding 12A and 80G files ITR-7 against those approvals. A lapse there costs your donors their deduction long before it costs you a late fee.
What documents does a Pune Section 8 company have to put together?
Documents come before dates here, because every item below has held up a filing at some point.
- Audited financial statements with the auditor's report, adopted at the annual general meeting.
- Minutes of every board meeting in the year, with notice and attendance. The Act wants at least two, no more than ninety days apart.
- DIN and DIR-3 KYC status for each director, since one deactivated DIN blocks the signature on AOC-4.
- Statutory registers of members, directors and charges, written up to the year end rather than reconstructed in November.
- The 12A and 80G approval numbers, the last ITR-7 acknowledgement, and your FCRA position if you take foreign contributions.
- The company's PTEC enrolment number, and the PTRC record for the year if you pay salaries from Pune.
If the registered office moved during the year, add proof of the new address. In Maharashtra a leave and licence agreement is compulsorily registrable, so it is the registered copy the file needs.
What does Section 8 annual compliance cost in Pune?
The professional fee is fixed. What sits around it moves with your paid up capital and your payroll, so we quote the two separately.
| Cost head | What it covers | Amount |
|---|---|---|
| LegalX India fee | AOC-4, MGT-7 or MGT-7A, ADT-1 and DIR-3 KYC prepared, reviewed and filed | ₹10,499 |
| MCA filing fees | The statutory fee on each form, set by paid up capital | Billed at actuals |
| PTEC | Profession tax the company owes in its own name, due 31 March | ₹2,500 |
| PTRC | Tax you deduct from each salary above the slab and deposit | ₹200 a month, ₹300 in February |
| Statutory audit | Your own auditor's fee for the audit and the report | Quoted by the auditor |
| Late filing | Additional fee that starts the day after a due date | ₹100 a day for each form |
The last row is the one that ruins budgets. It runs on each form separately, so two forms three months late is a bill nobody planned for.
What does the year look like from the status pull to the last challan?
- The MCA portal comes first. We pull what was last filed, which DINs are still active, and whether a notice or an open SRN sits against the company.
- You upload the audited accounts, the minutes and the registers. We tie the figures to the trial balance and take the gaps back to your auditor before drafting anything.
- We draft the notice, the board report and the minutes, then fix the annual general meeting date so the thirty and sixty day windows land where you can meet them.
- Forms are signed digitally and uploaded, and the challan and SRN for each come back to you the same day.
- We close the year by dating the next one: the PTEC payment, the PTRC returns and the renewal on your Shops Act certificate, all on one sheet.
After you upload, whose desk does a Pune file reach?
Nothing goes to a counter. AOC-4, the annual return and the rest are filed on the MCA portal, and the office that reviews them for a company registered in Pune is ROC Pune.
Pune and the districts around it stay with ROC Pune. When the February 2026 restructuring listed districts, it named them for the other three Maharashtra registrars only, and ROC Pune was left untouched. Nothing was asked of Pune companies at the time, and nothing changed in the CIN, which still carries the state code MH. We confirm the registrar for your specific address before filing.
MCA lists ROC Pune under the Regional Director, Western Region Directorate II at Navi Mumbai. A restoration after strike off, or a petition, is heard by the NCLT Mumbai Bench. If you also run a public trust or a registered society beside the company, that is a separate calendar. Changes there are reported to the Deputy or Assistant Charity Commissioner under the Maharashtra Public Trusts Act 1950, within ninety days of the change.
What else does a Pune Section 8 company owe through the year?
The company calendar is not the whole calendar. Three Maharashtra items sit beside it, and none of them appears on the MCA portal.
PTEC is the company's own profession tax. Its Schedule I entry sets ₹2,500 for the year, payable by 31 March. A charitable object does not remove it. PTRC is the separate certificate you need the moment there is payroll. Under it you deduct ₹200 a month, with ₹300 in February, from each salary above the slab, and a woman earning up to ₹25,000 a month is exempt.
Establishments under the Maharashtra Shops and Establishments Act 2017 include a charitable or other trust and a registered society. The Facilitator inside the state Labour Department is who that filing reaches. Maharashtra raised the registration threshold to twenty workers with effect from 1 October 2025, and below that an establishment gives an intimation instead. You ask for the validity period you want and ten years is the ceiling. Apply for renewal with at least thirty days still left before the certificate expires.
One further item sits with employers. The Maharashtra Labour Welfare Fund Act 1953 asks a small contribution twice a year, part from the company and part from each employee, and we date it on the same sheet.
Which Pune organisations are on this calendar right now?
- A Talegaon warehousing and logistics group whose driver training and road safety arm is a Section 8 company, with a CSR funder asking to see that arm's filing record.
- That same group a year on, filing MGT-7A for the Section 8 arm while the operating company files its own annual return.
- An NGO founder at Camp holding a public trust and a Section 8 company together, who wants one sheet showing which filing belongs to which entity.
- A Section 8 company at Aundh that has not filed since incorporation and wants the backlog priced before it applies for CSR-1.
Who holds the Section 8 calendar once you hand it over?
The hard part of a Section 8 year is not any single form. It is holding the ROC dates, the income tax approvals and the Maharashtra items on one calendar, so a lapse in one does not surface only when a funder asks for the file. A CA and CS team runs that calendar online, out of Yashwant Nagar, Near Bharatiya Samajseva, Yerwada, Pune 411006. Sit across a table with them if you would rather, though nothing here requires it. Our team is 50 plus experts with 10 plus years across MCA, income tax and Maharashtra state filings, and you get a callback within 30 minutes of the first enquiry. For the forms, dates and exemptions as they apply across the country, read the national Section 8 annual compliance guide. This page keeps to what changes in Pune: the office that reviews your file, and what the state adds around it.