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Once a company is incorporated, the [Companies Act 2013](https://www.mca.gov.in/MinistryV2/actsbills.html) imposes a continuous calendar of filings - AOC-4 (financial statements) within 30 days of board adoption, MGT-7/7A (annual return) within 60 days of AGM, ADT-1 (auditor appointment) within 15 days, DIR-3 KYC annually by 30 September, and DPT-3 (deposits) by 30 June. Missing a filing attracts a ₹100-per-day penalty under Section 403 of the Companies Act 2013, and active-company status is lost after two consecutive years of default under Section 248. The [Income-tax Act 1961](https://www.incometaxindia.gov.in/) adds ITR-6 (companies) / ITR-5 (LLPs and AOPs) by 31 October (non-audit) or 30 November (audit), with the Section 234A/B/C interest cascade and Section 234F late fee up to ₹5,000. The [CGST Act 2017](https://www.gst.gov.in/) layers GSTR-1, GSTR-3B, and annual GSTR-9 by due dates that vary by turnover. I-Pro Solutions operates a 45-service compliance practice led by practising Company Secretaries and Chartered Accountants. We handle the entire ROC + income-tax + GST + TDS calendar as a flat-fee annual retainer, with the option of one-off filings for specific events (director change, capital increase, conversion, dispute). Our proactive calendar flags filings 7 days before the statutory deadline - eliminating the most common cause of penalty exposure.
Common questions about Compliance services and procedures.
Under Section 403 of the Companies Act 2013, a ₹100-per-day per-form penalty accrues until the filing is regularised. After two consecutive financial years of default, the Registrar may strike off the company under Section 248. Directors also risk disqualification under Section 164(2), barring them from directorship in any other company for five years.
For a small private limited company with two directors and turnover under ₹1 crore, all-in annual compliance - AOC-4, MGT-7A, DIR-3 KYC, DPT-3, ADT-1, ITR-6, statutory audit, GST filings (monthly GSTR-1 + GSTR-3B) and TDS returns - typically starts from ₹25,000-₹45,000 professional fees plus government fees at actuals.
Yes. Under Section 139 of the Companies Act 2013, every company - including private limited, OPC, and small company - must appoint a statutory auditor within 30 days of incorporation. The audit exemption that existed for small private companies under the Companies Act 1956 was withdrawn when the 2013 Act came into force on 1 April 2014.
DIR-3 KYC is the annual know-your-customer filing required from every individual holding a Director Identification Number (DIN) under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014. The due date is 30 September each year. The government fee is ₹0 if filed by the due date and ₹5,000 (increasing to ₹5,000 + ₹100 per day after 90 days) if filed late.
Under the QRMP scheme notified on 1 January 2021, taxpayers with annual turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly with monthly payment of tax via Form PMT-06. Taxpayers above ₹5 crore file monthly. GSTR-9 (annual return) is mandatory for taxpayers above ₹2 crore turnover; GSTR-9C (reconciliation) is required only above ₹5 crore.