MCA Compliance

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MCA Compliance Requirements

MCA Compliance refers to the statutory filings and obligations that companies and LLPs in India must fulfil under the Ministry of Corporate Affairs (MCA), as per the Companies Act, 2013 and LLP Act, 2008.

The table showing MCA compliances for Companies is as follows:

INC-20A (Declaration of Commencement of Business) Within 180 days of incorporation.
Appointment of Auditor (ADT-1) Within 30 days of incorporation.
Maintenance of Statutory Registers Register of members, directors, share transfers, etc.
Holding of Board Meetings & AGMs
  • First Board Meeting: within 30 days of incorporation.
  • Subsequent: Minimum 4 in a year (with 120 days gap).
  • AGM: Within 6 months of financial year end (except OPC & small companies).
Filing of Annual Returns
  • Form AOC-4: Filing of Financial Statements
    Due: Within 30 days of AGM
  • Form MGT-7: Filing of Annual Return
    Due: Within 60 days of AGM
DIR-3 KYC Every Director must update KYC annually by 30th September.
Form DPT-3 Return of deposits, due by 30th June every year.

Some compliances are required to be done under the Companies Act 2013 on occurrence of events. The events are detailed below:

  1. Change in Directors / Key Managerial Personnel (KMP);
  2. Change in Registered Office;
  3. Increase in Authorized Share Capital;
  4. Issue / Allotment of Shares;
  5. Change in Name of the Company;
  6. Change in Object Clause of Memorandum of Association (MOA);
  7. Buy back of shares;
  8. Creation or Satisfaction of Charge;
  9. Related Party Transactions Approval;
  10. Appointment of Auditors etc.

The table showing MCA compliances for LLPs is as follows:

Form 11 (Annual Return of LLP) Due: 30th May every year.
Form 8 (Statement of Accounts & Solvency) Due: 30th October every year.
Event-Based Compliances
  • Addition/Removal of Partner
  • Change in LLP Agreement
  • Change in registered office