Question 1

What annual filings are mandatory for a Private Limited Company?

Accepted Answer

Every Private Limited Company must file MGT-7 (Annual Return) within 60 days of the AGM and AOC-4 (Financial Statements) within 30 days of the AGM. The AGM must be held within 6 months of the financial year end (i.e., by 30th September). DIR-3 KYC for all directors is also required annually.

Question 2

What is the penalty for missing ROC filing deadlines?

Accepted Answer

Late filing attracts additional fees — ₹100 per day per form with no upper cap. For MGT-7 and AOC-4, delays of even a few months can result in penalties of thousands of rupees. Directors can also be disqualified under Section 164(2) if a company misses filings for three consecutive years.

Question 3

What is DIR-3 KYC and when must it be filed?

Accepted Answer

DIR-3 KYC is an annual compliance requirement where every director with a DIN (Director Identification Number) must verify their details with the MCA. It must be filed by 30th September each year. Failure to file results in deactivation of the DIN, which blocks the director from signing any company forms.

Question 4

Do LLPs have the same compliance requirements as companies?

Accepted Answer

LLPs have fewer requirements. They must file Form 11 (Annual Return) by 30th May and Form 8 (Statement of Accounts) by 30th October each year. LLPs with turnover above ₹40 lakh or contribution above ₹25 lakh also require audit. Non-filing attracts ₹100 per day per form.

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