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Advisory Update Published: 06 August 2026 • By Advisory Panel

Secretarial Filings Checklist: ROC Compliance Guidelines for Private Companies

Secretarial compliance ensures that active private limited entities, LLPs, and public boards operate within the rules set by the Companies Act. These filings involve submitting annual financials, shareholder registers, and reporting structural transitions like director updates or capital shifts.

Key Annual Filings:

  • Form AOC-4: Submission of audited balance sheets, profit and loss logs, and auditor reports (Due: 30 days from AGM).
  • Form MGT-7: Annual return listing shareholders, board meetings, and share transfers (Due: 60 days from AGM).
  • DIR-3 KYC: Annual credential updates for directors holding a DIN.

Event-Based Secretarial Actions:

Changes in share capital, changes of address, board appointments, or loan approvals require filing specialized e-forms like SH-7, INC-22, or DIR-12 within 30 days of the board resolution.

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