Importance of Integrated ROC and GST Compliance
Private limited companies under Companies Act 2013 must maintain dual compliance: ROC (MCA) for corporate governance and GST for tax. Non-adherence attracts INR 100-10L penalties, director disqualification, strikes-off.
FY 2025-26 calendar integrates MCA extensions (AOC-4/MGT-7 to Jan 31, 2026 per Circular 08/2025). GST e-invoicing INR 2Cr+ mandatory Jul 2026. Checklist ensures seamless filings.
ROC Annual Compliance Calendar FY 2025-26
1. Annual General Meeting (AGM)
- Due: 30 Sep 2025 (6m FY-end).
- Agenda: Approve FS, appoint auditor, dividends.
- Penalty: INR 1L +100/day delay.
2. Financial Statements (AOC-4)
- Due: 30 Nov 2025 (180 days FY-end); extended 31 Jan 2026 no fee.
- Attachments: Audited BS/P&L, notes, CARO (if applicable).
- Exempt: OPCs (AOC-4 CFS simplified).
3. Annual Return (MGT-7)
- Due: 29 Nov 2025 (60 days AGM); extended 31 Jan 2026.
- Details: Shareholders, directors, charges.
- Small Cos: MGT-7A simplified.
4. DIR-3 KYC (Director Verification)
- Due: 30 Sep annually.
- Penalty: INR 5K late; DIN inactive.
- **All directors mandatory.
5. DPT-3 (Loans/Deposits)
- Due: 30 Jun 2026 (one-time + annual).
- Disclose: Outstanding loans >Form DPT-4 exempt.
- Penalty: INR 5K-20L.
6. MSME-1 (MSME Dues)
- Due: Half-yearly (Oct 31/Apr 30).
- Report: Payments >45 days to MSME vendors.
- Penalty: 0.1% interest + double damages.
Statutory Audit and Related Compliances
- Mandatory: All Pvt Ltd (even <INR 1Cr turnover).
- Appointment: ADT-1 within 30 days AGM.
- CARO 2020: Turnover >10Cr/borrow >1Cr.
- Cost Audit: Specific industries >35Cr.
MCA Proposal 2026: Micro cos (<1Cr turnover) audit optional—pending.
Other ROC Filings
| Form / Event | Due Date | Purpose |
|---|---|---|
| INC-22A (Active Annual) | 15 Jun | Beneficial ownership |
| FLA (FDI) | 15 Jul | Foreign assets |
| Charge Creation (CHG-1) | Within 30 Days | Loans / Securities |
GST Compliance Checklist for Pvt Ltd Companies
1. Registration and Authentication
- Threshold: INR 20L aggregate TO.
- Aadhaar auth (Rule 10B); DIN optional post-CBIC 249/2025.
- Update address/bank (GST REG-14/15).
2. Monthly/Quarterly Returns
- GSTR-1: 11th (monthly >5Cr TO).
- GSTR-3B: 20/22/24 (state-wise).
- QRMP: Quarterly <5Cr (opt-in).
3. E-Invoicing & E-Way Bills
- Mandatory: >INR 2Cr TO (Jul 2026).
- EWB: >50K interstate.
4. Annual Returns
- GSTR-9: 31 Dec.
- GSTR-9C: >5Cr TO (reconciliation).
5. ITC Reconciliation
- GSTR-2A/2B monthly match.
- Rule 36(4) 100%; reversal 42/43 quarterly.
Integrated ROC-GST Timeline FY 2025-26
| Month | ROC Compliance | GST Compliance |
|---|---|---|
| Mar 31 | FY Close | GSTR-3B |
| Sep 30 | AGM, DIR-3 KYC | GSTR-9C Start |
| Oct 31 | AOC-4 (Extended till Jan) | MSME-1 (H1) |
| Nov 29 | MGT-7 (Extended till Jan) | — |
| Dec 31 | — | GSTR-9 |
Penalties and Consequences
ROC:
- Late AOC-4/MGT-7: INR 100/day (max 10L).
- DIR-3 KYC: INR 5K.
- Strike-off risk chronic defaulters.
GST:
- Late 3B: INR 50/day +18% interest.
- Non-filing 6m: Cancellation u/s 29.
Director disqualification 1yr (ROC defaults).
MSME Classification Benefits
Pvt Ltd <INR 250Cr TO qualify MSME:
- Delayed payments interest waiver.
- MSME-1 exemption if registered.
Practical Checklist Template
Monthly:
- ☑ GSTR-1/3B
- ☑ ITC reconcile
- ☑ E-invoice/EWB
Annual:
- ☑ AGM minutes
- ☑ FS approval
- ☑ Auditor appointment
Recent Updates 2026
- MCA Circular 08/2025: AOC-4/MGT-7 ext Jan 31 no fee.
- CBIC 249/2025: No DIN GST comms.
- GSTAT operational backlog clearance.
Avoiding Common Pitfalls
- Separate ROC/GST calendars.
- DSC validity (2yr).
- Board resolutions attachments.
- Auditor coordination early.
Integrated compliance reduces costs 20-30%, minimizes notices. Track MCA/CBIC portals.
Contact +919034263307.
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