📑 Annual Filing of Company – A Complete Compliance Overview (FY 2024-25)

Updated on: June 8, 2025 | Applicability: Companies registered under Companies Act, 2013 in India

✅ Annual Filing Checklist & Key Forms

Follow this sequential process for seamless compliance:

Stage 1: Pre-Filing Preparation (Apr-June 2025)

• Financial Statement Preparation: Balance Sheet, P&L, Cash Flow Statement (exempt for OPCs/Small Companies), Notes to Accounts compliant with Ind AS
• Director's Report Drafting: Must include CSR details, ESG initiatives, and risk management policies
• Board Meeting: Approve financial statements and fix AGM date (minimum 7 days notice for directors)

Stage 2: AGM & Filings (Jul-Nov 2025)

• Conduct AGM: Latest by September 30, 2025 for FY24-25 (extendable by 3 months via ROC approval)
• File AOC-4: Financial statements within ₹100/day penalty
• File MGT-7/7A: Annual return within ₹100/day penalty (MGT-7A for OPCs/Small Companies)

Stage 3: Post-Filing Compliance (Ongoing)

• ADT-1: Auditor appointment within 14 days of AGM
• DIR-3 KYC: Director verification by September 30, 2025 ₹5,000 penalty
• MSME Form-1: Half-yearly payment disclosures (Apr 30 & Oct 31) ₹20,000 penalty

📋 Mandatory Documents Checklist

🏢 Compliance Requirements by Company Type

Private Limited Companies

Must comply with all standard requirements plus:

• Statutory Registers: Maintain register of members, directors, charges
• Board Meetings: Minimum 4 meetings annually (gap ≤120 days)
• Share Transfer Restrictions: Enforce through Articles of Association

One Person Companies (OPCs) & Small Companies

• Relaxed Requirements: No cash flow statement, 2 board meetings/year
• Abridged Forms: MGT-7A instead of MGT-7
• Thresholds (FY24-25): Paid-up capital ≤ ₹4 crore AND turnover ≤ ₹40 crore

Dormant Companies

• Reduced Filings: Simplified financial statements
• AGM Frequency: Once every two years permitted
• Activation Process: File MSC-4 with ₹10,000 fee

📌 Critical Event-Based Compliances

Triggered within 30 days of occurrence:

💼 Additional Regulatory Compliances

Taxation

• GST Returns: GSTR-1 (monthly/quarterly), GSTR-3B (monthly), GSTR-9 (annual)
• TDS Filings: Quarterly filings (24Q, 26Q, 27Q) by 31st of next month
• Tax Audit: Mandatory if turnover > ₹1 crore (₹10 crore for cash transactions ≤5%)

Employment

• EPF: ECR filing by 15th monthly
• ESI: Half-yearly returns (Apr-Sep by Nov 11; Oct-Mar by May 11)
• Professional Tax: Monthly/quarterly based on state laws

Special Compliances

• MSME Payments: Half-yearly disclosure (Form MSME) with 45-day payment rule
• CSR Reporting: Form CSR-2 for unspent amounts + detailed project report
• FEMA: Annual Return on Foreign Liabilities (FLA) by July 15

⚠️ Consequences of Non-Compliance

📅 ROC Compliance Calendar (FY 2024–25)

*30 days from AGM for AOC-4, 60 days for MGT-7. AGM must be held by Sep 30, 2025.

🛠️ How DisyTax Ensures Seamless Compliance

📈 Best Practices for Compliance Management

• Digital Record Keeping: Use cloud-based systems for document retention (minimum 8 years)
• Compliance Calendar: Implement automated reminders for 90/60/30-day alerts
• Internal Audits: Conduct quarterly compliance health checks
• Director Training: Mandatory workshops on fiduciary duties
• Compliance Dashboard: Real-time tracking of filings and deadlines
• Document Version Control: Maintain audit trails for all statutory documents