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Annual compliance in India is the most deadline-driven of all I-Pro service categories. The [Companies Act 2013](https://www.mca.gov.in/MinistryV2/actsbills.html) requires every company to file AOC-4 (financial statements) within 30 days of the Board adopting them, MGT-7 or MGT-7A (annual return) within 60 days of the AGM, ADT-1 (auditor appointment) within 15 days, DIR-3 KYC for every DIN holder by 30 September, DPT-3 (return of deposits) by 30 June, and MSME-1 (half-yearly return of outstanding dues to MSMEs) by 30 October and 30 April. The [LLP Act 2008](https://www.mca.gov.in/MinistryV2/llpbills.html) requires Form 8 (Statement of Account & Solvency) by 30 October and Form 11 (Annual Return) by 30 May. The [Income-tax Act 1961](https://www.incometaxindia.gov.in/) requires ITR-5 (LLP/AOP) by 31 July or 31 October (audit), and ITR-6 (companies) by 31 October (non-audit) or 30 November (audit). The [CGST Act 2017](https://www.gst.gov.in/) layers monthly GSTR-1, GSTR-3B, and annual GSTR-9/GSTR-9C. I-Pro Solutions operates a flat-fee annual compliance retainer covering all ROC + income-tax + GST + TDS + DIR-3 KYC filings, with proactive deadline alerts 7 days before each due date. The Section 403 ₹100-per-day penalty exposure is eliminated through SLA-guaranteed on-time filing.
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Under Section 403 of the Companies Act 2013, a flat ₹100-per-day penalty accrues on every late MCA filing (AOC-4, MGT-7/7A, ADT-1, DPT-3, MSME-1, DIR-3 KYC) until regularisation, with no upper cap. Additional one-time penalty under Section 450 ranges from ₹1,000 to ₹10,000. For DIR-3 KYC, the late fee is ₹5,000 (increasing to ₹5,000 + ₹100 per day after 90 days).
DIR-3 KYC must be filed by 30 September each year for every individual holding a Director Identification Number (DIN) - whether or not they are currently a director of any company. The filing is on the MCA portal through Form DIR-3 KYC. The government fee is ₹0 if filed by 30 September and ₹5,000 if filed thereafter.
GSTR-9 (annual return) is mandatory under Section 44 of the CGST Act 2017 for every registered taxpayer with aggregate turnover above ₹2 crore in the financial year. Taxpayers with turnover up to ₹2 crore are exempt. GSTR-9C (reconciliation statement with self-certified reconciliation) is mandatory only for taxpayers with turnover above ₹5 crore, post the 1 February 2021 notification.
AOC-4 (financial statements) must be filed within 30 days of the date of the Board meeting adopting the financial statements, plus 30 days from the AGM (whichever is later) - practically within 30 days of the AGM. MGT-7 (annual return for non-small companies) and MGT-7A (for small companies and OPCs) must be filed within 60 days of the AGM. For a Pvt Ltd with AGM on 30 September, AOC-4 is due by 30 October and MGT-7A by 29 November.
For a typical LLP with two designated partners and turnover under ₹40 lakh (no audit required under Rule 24 of LLP Rules 2009), annual compliance - Form 8, Form 11, ITR-5 - typically costs ₹8,000-₹15,000 professional fee plus government fees (Form 8 fee ₹50, Form 11 fee ₹50, ITR-5 fee nil). Audit is mandatory if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.