Startup & MCA Regulatory Compliance Schedule: ROC Due Dates

स्टार्टअप एवं कंपनी मंत्रालय (MCA) अनुपालन कैलेंडर

Comprehensive guide to corporate secretarial and tax compliance deadlines for Indian startups under the Companies Act 2013 and MCA rules: INC-20A within 180 days, DIR-3 KYC by 30th September, annual AGM by 30th September, Form AOC-4 (30 days post AGM), and Form MGT-7 (60 days post AGM).

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27 (AY 2027-28))

Form INC-20A: Must be filed within 180 days of company incorporation certifying receipt of subscribed capital from promoters (mandatory before commencing commercial operations).

Form DIR-3 KYC: Due by 30th September annually for every individual director holding an active DIN.

Annual General Meeting (AGM): Must be convened on or before 30th September following the close of the financial year (first AGM within 9 months from close of first FY).

Form AOC-4 (Financial Statements): Due within 30 days of AGM (typically 30th October).

Form MGT-7 / MGT-7A (Annual Return): Due within 60 days of AGM (typically 29th November).

Who is Eligible & When Does it Apply?

Applicability #1

All Private Limited Companies, OPCs, and Limited Liability Partnerships.

Step-by-Step Procedure & Compliance Roadmap

File Form INC-20A within 180 Days

Deposit share capital into company bank account and submit bank statement with CA certification on MCA portal.

Complete DIR-3 KYC by 30th September

Submit OTP-based KYC for all directors on MCA V3 portal.

Conduct AGM & Approve Audited Accounts

Circulate notice to shareholders and adopt audited Balance Sheet and P&L.

File MCA Annual Returns (AOC-4 & MGT-7)

Submit forms with Class 3 DSC of Director and practicing Company Secretary / Chartered Accountant.

Mandatory Documents Checklist

Audited Balance Sheet, Profit & Loss A/c, Directors' Report, List of Shareholders, DIN KYC verification

Common Mistakes & Compliance Risks to Avoid

•Commencing business without filing INC-20A (attracts ₹50,000 company penalty and ₹1,000/day director fine).

•Missing AOC-4/MGT-7 filings incurring ₹100/day per form.

Frequently Asked Questions

What is the consequence of not filing DIR-3 KYC by 30th September?

The director's DIN is marked 'Deactivated due to non-filing of DIR-3 KYC', preventing the director from signing any company forms on the MCA portal until reactivated with a ₹5,000 late fee penalty.

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27 (AY 2027-28). We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.