Annual Compliances of Private Limited Company

A company registered in India as a Private Limited Company must file an annual return and income tax return each year. The annual compliances of a Private Limited Company also include holding an Annual General Meeting at the end of each financial year and filing an annual return with the Ministry of Corporate Affair to maintain compliance. A newly incorporated company can hold its Annual General Meeting within 18 months from the date of incorporation or 9 months from the date of closing of the financial year, whichever is earlier.

The annual return also includes the information pertaining to the balance sheet of the company, compliance certificate, register of members, shares and debentures, registered office address and management of the company. In India, the financial year starts on April 1 and ends on March 31, with September 30 as the due date to file the annual compliances of the company.

Private Limited Company Annual Compliances

Documents required for ROC filing of a Private Limited Company

  1. Statutory Registers
  2. Minutes Book
  3. Books of Accounts
  4. Financial Statements
  5. Register of Directors Attendance at Board/Committee Meetings

Process of filing Annual Compliances of a Private Limited Company

Once the documentation is done, the balance sheet of the company is finalised and legal experts file the Income Tax Return of the company. Notices, resolutions and minutes of the Board meeting or AGM are prepared. After that, the final forms are submitted with the Registrar of Companies.


What is meant by Compliances?
Compliance means adhering to all the laws, rules and regulations laid out by the government in running an organisation.
What are the compliances of a Private Limited Company?
The primary annual compliances of a PLC include annual filing, annual returns, minutes of the meeting, notices and updating the Statutory Register.
Which law governs the Annual Compliances?
The Companies Act, 2013 governs all the compliances to be done by an organisation and its promoters.
Is there any specific compliance for directors?
Yes, the directors have to inform the company about their directorship in other companies every year.
Are Annual Compliances compulsory for all companies?
All the Companies incorporated in India have to compulsorily file various forms, returns and documents with the ROC.
What is the due date for ROC filing of PLC?
Every Private Limited Company must file its annual return within 60 days from the date on which AGM is held. However, in case there is no AGM in a particular year, then the annual compliances must be filed before 30th September.
What are the penalties for non-compliance of ROC filing?
In case of any failure to file the annual compliances, the Private Limited Company and every officer who is in default will be punishable with a fine for the period for which default continues. If there is a delay in any filing, additional fees must be paid that increases with the increase in number of days of non-compliance.
Is Issue of Share Certificate mandatory?
Yes, if the share certificate is not issued, the company can be held liable for punishment.
Is Professional Tax registration mandatory?
Yes, if professional tax registration is not done, the company can be held liable for punishment.
Do I need to physically present for the process?
No, You don't need to be physically present for the process as Legistify can handle you annual compliance filing online.