What ongoing compliances apply after incorporation?

Short answerA company must, each year, hold an AGM and board meetings, get a statutory audit, file AOC-4 (financials) and MGT-7 (annual return), complete director DIR-3 KYC, file DPT-3, maintain statutory registers, and file its income-tax return. These apply regardless of turnover — even a dormant company must comply.

The recurring company compliances

A registered company carries a fixed annual cycle: at least the statutory minimum of board meetings and one AGM; a statutory audit of accounts; and ROC filings — AOC-4 (financial statements) and MGT-7 (annual return). Each director also files DIR-3 KYC, and DPT-3 reports loans/deposits.

Don't forget tax and registers

Beyond ROC, the company files its income-tax return (and tax audit if applicable), keeps statutory registers and minutes updated, and meets GST, TDS and payroll obligations if relevant. All of this applies even with no revenue — the duties attach to the company existing, not trading. Confirm the current forms and due dates.

Why it matters — an example

Example: a founder who incorporates and then goes quiet still owes the audit, AOC-4, MGT-7, DIR-3 KYC and an ITR every year. Skip them and daily penalties accrue and directors risk disqualification. A simple compliance calendar from day one prevents this. This is the recurring counterpart to your one-time setup. Our team can run your annual compliance.

Talk to CA Vijay R Singh

Want your company's annual compliance handled? You can message him directly, or book a short call to talk through your situation.

This answer is general information for founders, not tax or legal advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

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