A private limited company has three annual obligations to the Registrar of Companies, and they fall in a fixed order after the financial year closes. Missing one is not a paperwork problem; it is a penalty that accrues.
This is a general description of the filings. Your company’s own dates depend on its financial year and on whether it is a first year.
AOC-4: the accounts
AOC-4 files the audited financial statements. It is the largest of the three and the one that depends on everything else being finished first, because the accounts have to be audited and adopted by the members before it can be filed.
It carries the balance sheet, the statement of profit and loss, the cash flow statement, the auditor’s report and the board’s report. If the accounts are not ready, this filing cannot be made, which is why the audit timetable determines the ROC timetable.
MGT-7: the annual return
MGT-7 is the annual return. It describes the company rather than its money: the shareholding pattern, the directors and their changes through the year, the transfers of shares, and the details of any holding or subsidiary relationship.
It is filed separately from AOC-4, and it is signed by a director and the company secretary where there is one.
DIR-3 KYC: the directors
DIR-3 KYC is not a company filing. It is each director’s own annual confirmation of their identity and address, filed against their Director Identification Number.
It is due once a year, and a DIN that is not confirmed is deactivated. A deactivated DIN blocks the director from being appointed or continuing, and it blocks the company from filing other forms that need a valid DIN. This is the one that catches companies out, because it belongs to the individual rather than to the company, and no one in the finance function owns it by default.
The order that works
The practical sequence is: close the books, complete the audit, adopt the accounts at the annual general meeting, then file AOC-4 and MGT-7. DIR-3 KYC runs alongside, on its own date, for each director.
Working backwards from the filing dates rather than forwards from the year end is what keeps the sequence from collapsing into a rush.
What to have ready
The trial balance and the finalised accounts, the auditor’s report, the board’s report, the shareholding details for the year, and each director’s own details for DIR-3 KYC.
General information, not advice. Filing requirements depend on your company’s circumstances and the applicable financial year. Talk to us before acting on this.