ROC Compliance for a Private Limited Company

The AGM is the single point of failure — and the single point of leverage

For a private limited company, three of the most consequential filings — AOC-4, MGT-7 and ADT-1 (when applicable) — all cascade from one date: the AGM. Get the AGM date right in your calendar, and all three follow automatically at their correct 30/60/15-day offsets. Track them independently against a generic 30 September/30 October/29 November calendar instead, and any company whose AGM deviates from the standard date will have every one of those three filings tracked incorrectly.

Beyond the AGM-relative set, a private limited company also carries the fixed-date DPT-3 obligation, plus conditional ones like MSME-1 (if payments to MSME vendors run overdue) and MGT-14 (if it passes qualifying resolutions during the year). DIR-3 KYC is a separate, director-level obligation tied to the DIN rather than the company — it sits outside this company-level calendar entirely.

What to check every year, not just at incorporation

Two applicability questions are worth re-checking annually rather than assuming they carry forward unchanged: whether the company now crosses the AOC-4 XBRL threshold (paid-up capital ≥ ₹5 crore or turnover ≥ ₹100 crore), and whether it now qualifies as a 'small company' (paid-up capital ≤ ₹10 crore, turnover ≤ ₹100 crore) and should be filing MGT-7A instead of MGT-7. Both thresholds can be crossed in either direction as a company grows or contracts.