Lesson content
Scroll through numbered sections or jump via the outline.
What you'll take away
- Share allotments during year → PAS-3 filed?
- Director changes → DIR-12.
- Charge creation on assets → CHG-1.
- Registered office change → INC-22.
Annual ROC package for Pvt Ltd
AOC-4: financial statements attachment within 30 days of AGM.
MGT-7: annual return with shareholding pattern.
ADT-1: auditor appointment tracking.
DIR-3 KYC: each director annually (DIN active).
Missing these → ₹100–₹500 per day penalties and director disqualification risk.
AGM timeline
First AGM within 18 months of incorporation, then every year within 6 months of financial year end.
Most startups use 31 March FY — AGM by 30 September, filings soon after.
Board approves accounts before AGM; auditor signs financials.
What founders should track
Cap table in MGT-7 must match SHA and PAS records — critical for fundraising.
- Share allotments during year → PAS-3 filed?
- Director changes → DIR-12.
- Charge creation on assets → CHG-1.
- Registered office change → INC-22.
LLP note
LLPs file Form 8 (statement of accounts) and Form 11 (annual return) — different forms, same discipline.
Pro tip
Calendar ROC + GST + ITR in one compliance tracker; Pelago sends deadline reminders tied to your structure.