MCA COMPLIANCE

MCA compliances are mandatory rules, filings, and meetings that every registered business in India must follow under the Ministry of Corporate Affairs. Keeping up with these forms keeps your business in good legal standing and builds trust with investors. 

The most essential Ministry of Corporate Affairs (MCA) compliance requirements are organized below.

Compulsory Annual Filings

Every company must file its financial health and management details once a year. 

• Form AOC-4: This is used to submit your financial statements. It is due within 30 days of your Annual General Meeting (AGM).

• Form MGT-7 or MGT-7A: This form discloses your shareholding patterns. Large firms use MGT-7, while small businesses use the shorter MGT-7A. It is due within 60 days of the AGM.

• Form DIR-3 KYC: This form updates and verifies the personal contact details of directors. The hard deadline is 30th September every year.

• Form DPT-3: This return tracks outstanding loans or deposits. It must be filed by 30th June every year. 

Mandatory Meetings

• Board Meetings: The first meeting must happen within 30 days of incorporating. After that, companies must hold at least 4 board meetings every calendar year. The gap between two consecutive sessions cannot exceed 120 days.

• Annual General Meeting (AGM): This is a yearly meeting for shareholders. It must take place within 6 months from the closing of the financial year. 

Post-Incorporation & Event-Based Compliances

These forms are only submitted after starting up or when specific corporate actions occur. 

• Form INC-20A: This is a mandatory declaration to commence business operations. It must be submitted soon after incorporation.

• Form ADT-1: This form notifies the MCA about the appointment of your first or subsequent statutory auditor.

• Changes in Management: You must file specific forms, like Form DIR-12, whenever a director is appointed or resigns. 

Current Compliance Relaxations (2026)

If your company has fallen behind on filings, the MCA has rolled out a special relief initiative called the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). Running from 15 April 2026 to 15 July 2026, this three-month window allows companies to clear their backlog of old filings on the MCA portal while waiving 90% of the normal accumulated late fees