Every MCA filing,
explained.
India's Ministry of Corporate Affairs runs over a hundred e-forms — but a handful carry the weight of every active company's compliance calendar. AOC-4 and MGT-7 every year, MGT-14 for every special resolution, PAS-3 for every allotment, ADT-1 for the auditor, DIR-3 KYC for every director, DPT-3 for outstanding loans, SH-7 for capital changes. Eight forms; the difference between clean books and a Section 164 disqualification.
Plain-English guides — written for founders, company secretaries, and chartered accountants — grounded in the Companies Act 2013, MCA rules, and the way the ROC actually scrutinises filings.
Annual filings
Forms filed every financial year by every active company.
Filing of Financial Statements
Annual ROC filing of audited financial statements — balance sheet, profit & loss, board's report, and auditor's report.
Section 137 of the Companies Act 2013 read with Rule 12 of the Companies (Accounts) Rules 2014
Annual return of deposits and amounts received that are not considered deposits — covers founder loans, holding-company loans, share application money pending allotment, ECBs, and convertible notes.
Annual return of the company — shareholding pattern, indebtedness, board composition, and statutory disclosures as on the financial year-end.
Event-based filings
Triggered by a specific corporate action (resolution, allotment, change in capital).
Filing of Resolutions and Agreements
Filing of special resolutions, certain board resolutions, and prescribed agreements with the ROC under Section 117.
Section 117 of the Companies Act 2013 read with Rule 24 of the Companies (Management and Administration) Rules 2014
Capital & shareholding
Changes in authorised, issued, or paid-up capital.
Return of Allotment
Return filed with the ROC for every allotment of shares or other securities — equity, preference (CCPS), debentures (CCDs/NCDs), and other instruments.
Sections 39 and 42 of the Companies Act 2013 read with Rule 12 of the Companies (Prospectus and Allotment of Securities) Rules 2014
Audit & auditor filings
Auditor appointments, reappointments, and resignations.
Notice of Appointment of Auditor
Notice to the ROC of the appointment or reappointment of the statutory auditor under Section 139.
Section 139 of the Companies Act 2013 read with Rule 4 of the Companies (Audit and Auditors) Rules 2014
Director KYC & identification
Annual director KYC, DIN issuance and reactivation.
Annual KYC of Directors
Annual identity refresh for every Director Identification Number (DIN) holder — mobile and email OTP verification plus identity documents.
Rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014, introduced by amendment notification dated 5 July 2018
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