Executive Summary
Company compliance is the one area where doing nothing has a running meter attached. MCA late fees accrue at ₹100 per day per form with no upper limit, so a single form left unfiled for two years passes ₹70,000 on its own. Three consecutive years of default disqualifies every director under Section 164(2) - which is not a fine but a bar on holding office, and it reaches the other companies they sit on.
1 Services Under One Engagement
Grouped by the problem they solve, so you can find the one you actually came for.
The Annual ROC Cycle
The filings that carry the running penalty if they slip.
Audit
The independent examination the Companies Act requires of every company.
Board & Governance
The obligations that attach to directors personally rather than to the company.
Related
Where compliance work usually starts, or ends up.
The Only Penalty Here That Has No Ceiling.
Most statutory penalties cap somewhere. The MCA daily fee does not, which is what makes an old unfiled form so expensive.
₹100
Per Day, Per Form, Uncapped
A single form left unfiled for two years passes ₹70,000 on its own. There is no maximum and no relief for reasonable cause.
3 years
Then Directors Are Disqualified
Three consecutive years of default disqualifies every director under Section 164(2) of the Companies Act 2013 - a bar on holding office, not a fine.
Every board
Disqualification Travels
A disqualified DIN affects every company that director sits on, including ones that are entirely compliant. The damage is rarely contained to the defaulting entity.
Struck off
The Company Itself
Sustained non-filing is a ground for the ROC to strike the company off the register, after which restoration is a tribunal application rather than a form.
0.5%
Tax Audit Non-Compliance
Of total sales, or ₹1.5 lakh, whichever is lower, for failing to file a tax audit report where Section 44AB applied.
Blocked
Funding And Tenders
Investors and tender processes both ask for clean MCA records. A default sitting on the public register is visible to anyone who looks.
A Calendar, Not A Scramble.
01
Compliance Audit
A review of what has been filed, what has not, and what it now costs - including any director whose DIN is already at risk.
02
Regularisation
Outstanding forms filed in the correct sequence, penalties quantified up front, and any available amnesty or condonation route used where it applies.
03
The Annual Cycle
Statements prepared, audit coordinated, AOC-4 and MGT-7 filed against the ROC calendar, with director KYC handled before the deadline rather than on it.
04
Board Housekeeping
Minutes, registers and disclosures maintained through the year, so the annual filing is assembly rather than reconstruction.
Who This Is For.
Private Limited Companies
Every company carries these obligations from incorporation, whether or not it has traded. A dormant company still files.
LLPs
Form 11 and Form 8 on their own cycle, with the same uncapped daily penalty for lateness and the same public register.
Companies Carrying Old Defaults
Where forms are outstanding from prior years, the sequence and the condonation route matter more than the speed.
Directors On Multiple Boards
Where a default on one company would put a DIN - and therefore every other directorship - at risk under Section 164(2).