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Annual Compliance Services for Public Limited Companies
Stay Compliant. Stay Listed. Stay Protected — Every Financial Year, Without Exception.
Running a Public Limited Company means legal obligations that never pause — no matter how busy the boardroom gets.
From ROC filings and board meetings to SEBI disclosures and financial statement preparation, public limited company compliance is broader, stricter, and more consequential than for private entities. CAAFT manages the complete compliance calendar for public limited companies — so leadership stays focused on the business while every regulatory obligation is met accurately and on time.
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500+ Companies Managed
Across India
SEBI & ROC Compliance Covered
Listed & Unlisted
100% Data Confidentiality
Strictly Protected
What is Public Limited Company Compliance?
Public Limited Company compliance refers to the mandatory legal and regulatory obligations that companies must fulfil under the Companies Act, 2013 and applicable regulations — including filing financial statements, submitting annual returns, conducting board meetings, maintaining statutory registers, and meeting reporting obligations under SEBI, FEMA, and income tax law.
Unlike private companies, public limited companies must follow stricter corporate governance practices because they raise funds from the public and carry a larger, more diverse shareholder base. Maintaining annual compliance ensures transparent operations, protects shareholder interests, and keeps the company legally compliant with MCA, SEBI, and income tax authorities.
Who Needs Public Limited Company Annual Compliance Services?
Annual compliance is mandatory for every Public Limited Company — regardless of whether it is listed, unlisted, large, or newly incorporated:
Newly incorporated Public Limited Companies establishing their compliance framework for the first time
Listed enterprises managing SEBI LODR obligations alongside standard ROC and tax compliance
Unlisted Public Limited Companies with complex shareholder structures and multi-state operations
Companies with foreign investment requiring FEMA, FC-GPR, and RBI reporting alongside domestic compliance
Businesses preparing for IPO where a clean, documented compliance history is a prerequisite
Companies that have received MCA or SEBI notices and need immediate remediation of compliance gaps
Leadership teams that want a single, specialist partner managing the full compliance calendar — not multiple uncoordinated vendors
Types of Public Limited Company Compliance
Registrar of Companies (ROC) Filings
| Form / Filing | Purpose | Due Date |
|---|---|---|
| MGT-7A / MGT-7 | Annual Return of the Company | Within 60 days of AGM |
| AOC-4 / AOC-4 XBRL | Filing of Financial Statements | Within 30 days of AGM |
| ADT-1 | Appointment of Auditor | Within 15 days of AGM |
| DIR-12 | Changes in Directors / KMP | Within 30 days of change |
| MGT-14 | Filing of Board / Special Resolutions | Within 30 days of passing resolution |
| PAS-3 | Return of Allotment (if shares issued) | Within 30 days of allotment |
| CHG-1 | Creation/Modification of Charge | Within 30 days (extendable to 60 days) |
| GNL-2 | General purpose filings | As applicable |
Non-Registrar Compliance Obligations
| Compliance Area | Requirement | Frequency |
|---|---|---|
| Income Tax Return | Filing of ITR (Form ITR-6) | Annually by 30th October |
| Tax Audit | Under Section 44AB of Income Tax Act | Annually (if turnover threshold met) |
| GST Returns | GSTR-1, GSTR-3B, GSTR-9 filings | Monthly / Quarterly / Annual |
| TDS Returns | Quarterly TDS/TCS filing (Forms 24Q, 26Q) | Quarterly |
| SEBI Compliance | Quarterly / Annual disclosures (listed companies) | As per SEBI LODR Regulations |
| FEMA Compliance | FC-GPR, FC-TRS, FLA Return (if FDI involved) | As applicable |
| EPF / ESI Filings | Monthly contribution returns | Monthly |
| RBI Reporting | For companies receiving foreign investment | As applicable |
Annual Compliance Services — What Gets Delivered
Compliance audit and calendar preparation
Company profile reviewed and a tailored compliance calendar prepared for the full financial year.
Financial statement preparation
CA-led preparation of audited financials including XBRL tagging where applicable — audit-ready and accurately structured.
Board meeting management
Notices, agendas, minutes, and resolution documentation prepared and maintained in line with Companies Act requirements.
AGM and EGM documentation
End-to-end preparation and documentation of Annual General Meetings and Extraordinary General Meetings.
ROC filings
AOC-4, MGT-7, ADT-1, MGT-14, DIR-12, and all applicable statutory returns filed with MCA within prescribed timelines.
Income tax, GST, and TDS returns
All direct and indirect tax filings managed accurately and on time.
SEBI compliance
Quarterly and annual disclosures under SEBI LODR Regulations managed for listed companies.
FEMA and RBI reporting
FC-GPR, FC-TRS, and FLA returns managed for companies with foreign investment.
Statutory register maintenance
Registers of Members, Directors, Charges, and other statutory records maintained and audit-ready.
Year-end compliance report
A comprehensive compliance summary delivered to the board with proactive advisory for the next financial year cycle.
Board Meetings and Shareholder Meeting Compliance
Board Meetings
- Minimum 4 meetings annually (max 120-day gap)
- 7 days' notice required
- Quorum: 1/3 of directors or 2 (whichever higher)
- Minutes signed within 30 days
- Resolutions filed in MGT-14 within 30 days
Annual General Meeting (AGM)
- Held annually by 30 September (within 6 months of FY end)
- 21 days' notice to shareholders
- Covers financials, dividends, auditor and director appointments
- Minutes must be recorded and maintained
Extraordinary General Meeting (EGM)
- For urgent/special matters outside AGM
- 21 days' notice (can be shortened with 95% consent)
- Proper documentation required
Step-by-Step Process
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Compliance Audit and Calendar Preparation
The company profile is reviewed and a tailored compliance calendar is prepared — covering every filing, every meeting, and every deadline for the financial year.
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Document Collection and Verification
A structured checklist is shared and all documents are collected and verified for completeness and accuracy before any filing begins.
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Financial Statement Preparation
Financial statements are prepared by qualified CAs — including XBRL tagging where applicable — ensuring full audit-readiness before the AGM.
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Board Meeting and AGM Documentation
Notices, agendas, minutes, and resolutions are drafted and maintained by the secretarial team in compliance with Companies Act requirements.
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ROC Filing — AOC-4, MGT-7, and Others
All statutory returns are filed with MCA well within prescribed timelines — with every form verified before submission.
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Income Tax, GST, and TDS Returns
All direct and indirect tax filings are completed accurately — covering ITR-6, GSTR-1, GSTR-3B, GSTR-9, and quarterly TDS returns.
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SEBI and FEMA Compliance
For listed companies and those with foreign investment, all SEBI LODR disclosures, FEMA filings, and RBI reporting obligations are managed by the advisory team.
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Compliance Report and Advisory Summary
A comprehensive year-end compliance report is delivered to the board — along with proactive advisory for the upcoming compliance cycle.
Documents Required for Public Limited Company Compliance
Company and Governance Documents
- Certificate of Incorporation and MOA / AOA
- PAN Card and TAN of the company
- Digital Signature Certificates (DSC) of directors
- Details of directors, shareholders, and share capital structure
- Minutes of Board Meetings and General Meetings held during the year
- Statutory Registers — Register of Members, Directors, and Charges
Financial and Regulatory Documents
- Audited Financial Statements of the previous year
- Bank statements and ledger accounts
- Details of any changes in directors, registered office, or share capital
- Details of related party transactions for disclosure in financial statements
- GST registration certificate and filing history
- TDS challans and quarterly return acknowledgements
Annual Compliance Checklist for a Public Limited Company
| Compliance Requirement | Form / Section / Details |
|---|---|
| Annual Return Filing | MGT-7 |
| Financial Statements Filing | AOC-4 / AOC-4 XBRL |
| Appointment of Statutory Auditor | ADT-1 |
| Conduct of Minimum 4 Board Meetings | Section 173, Companies Act |
| Annual General Meeting (AGM) | Section 96, Companies Act |
| Director KYC | DIR-3 KYC on MCA portal |
| Income Tax Return Filing | ITR-6 |
| Tax Audit (if applicable) | Form 3CA / 3CB + 3CD |
| Quarterly TDS Returns | Form 24Q / 26Q |
| Monthly & Quarterly GST Returns | GSTR-1, GSTR-3B |
| Annual GST Return | GSTR-9 / GSTR-9C |
| Resolution Filing (if applicable) | MGT-14 |
| Statutory Registers Update | As per Companies Act, 2013 |
| SEBI Disclosures (for listed companies) | SEBI LODR Regulations |
| FEMA / RBI Reporting (if applicable) | FEMA 1999 |
Public Limited Company Compliance Calendar
| Month | Key Compliance Activity | Applicable Form / Regulation |
|---|---|---|
| April | TDS Return for Q4 (Jan–Mar) of previous year | Form 26Q / 24Q |
| May | Annual Auditor Appointment confirmation | ADT-1 (if AGM held) |
| June | AGM (for companies with Dec year-end) | TDS Return Q1 due | Sec. 96 / Form 26Q |
| July | TDS Return for Q1 (Apr–Jun) | GST Annual Return (prev year) | Form 26Q / GSTR-9 |
| September | AGM (for companies with Mar 31 year-end) | Sec. 96, Companies Act |
| October | Income Tax Return Filing | Tax Audit | AOC-4 Filing (within 30 days of AGM) | ITR-6 / AOC-4 |
| November | MGT-7 Annual Return Filing (within 60 days of AGM) | MGT-7 / MGT-7A |
| December | Director KYC (DIR-3 KYC) | TDS Return Q2 | Board Meeting | DIR-3 KYC / 26Q |
| January | TDS Return for Q3 (Oct–Dec) | Form 26Q / 24Q |
| February | Review of Statutory Registers | Preliminary audit discussions | Companies Act, 2013 |
| March | Advance Tax Payment | Year-end Board Meeting | Pre-AGM planning | Sec. 208 IT Act |
| All Year | Monthly GST Returns (GSTR-1 + GSTR-3B) | EPF / ESI | TDS deposits | Ongoing |
Penalties for Non-Compliance
Non-compliance carries serious financial and legal consequences for both the company and its directors:
- ₹100/day
Late filing of MGT-7 (Annual Return)
₹100 per day with no upper cap. Officers in default face additional personal liability.
- ₹100/day
Late filing of AOC-4 (Financial Statements)
₹100 per day of delay on the company. Officers in default face additional fines.
- Up to ₹1L+
Failure to hold AGM
Fine of up to ₹1 lakh plus ₹5,000 per day of continuing default.
- ₹5L risk
Non-appointment of Auditor
Company fined up to ₹5 lakh. Officers in default face up to ₹1 lakh.
- ₹3L risk
Non-maintenance of Statutory Registers
Fine of up to ₹3 lakh on both the company and officers.
- ₹5L risk
Failure to file MGT-14
Company fined ₹5 lakh. Officers in default liable for up to ₹1 lakh.
- Up to ₹25Cr
SEBI LODR non-compliance (listed companies)
Monetary penalties up to ₹25 crore. Trading in securities may be suspended.
- Up to 300%
Income Tax non-compliance
Penalties under Sections 270A and 271B can reach up to 300% of tax evaded.
- 18% interest
GST non-filing
Late fees plus interest at 18% per annum on outstanding tax.
- 5-year ban
Director Disqualification
Defaulting director disqualified from all directorships for 5 years under Section 164.
Common Public Limited Company Compliance Challenges CAAFT Solves
Most public limited companies seek specialist compliance support when facing one or more of these:
- AGM not held by 30 September — cascading into late AOC-4 and MGT-7 filings and multiplying total penalty exposure.
- XBRL tagging of financial statements not completed correctly — causing MCA filing rejection.
- SEBI LODR disclosure deadlines missed by listed companies — attracting monetary penalties and trading suspension risk.
- FEMA and RBI reporting gaps for companies with foreign investment — creating regulatory exposure that surfaces during audits.
- Board meeting minutes not documented correctly — creating governance gaps that affect due diligence during fundraising or M&A.
- Directors with deactivated DINs due to missed DIR-3 KYC — preventing any MCA filing until reactivation is completed.
- Companies not maintaining statutory registers — creating penalties and audit findings during ROC inspections.
CAAFT's structured, calendar-driven approach addresses each of these — ensuring every filing is accurate, every deadline is met, and every governance requirement is properly documented throughout the year.
Benefits of Public Limited Company Compliance
Protects directors and officers — Protects directors and officers from personal liability under the Companies Act and SEBI regulations.
Regulatory standing — Maintains good standing with MCA, SEBI, and income tax authorities — preventing notices, penalties, and enforcement actions.
Investor confidence — Strengthens investor confidence — essential for listed companies and those planning an IPO or institutional fundraise.
Funding access — Enables faster access to credit facilities, capital markets, and institutional funding.
Smoother due diligence — Ensures smooth M&A due diligence — clean compliance records reduce transaction timelines and costs significantly.
Avoids disqualification — Avoids director disqualification — protecting every individual director's ability to hold directorships across other entities.
Transparent governance — Supports transparent governance — attracting institutional investors, foreign partners, and large enterprise clients.
Documented compliance trail — Provides a documented compliance trail for future fundraising, SEBI scrutiny, or regulatory inspection.
Why Choose CAAFT
Businesses trust CAAFT for accurate ROC compliance, timely statutory filings, and dependable secretarial support that grows with their business needs
Dedicated compliance manager
A single point of contact manages every client company — knowing its history, obligations, and risk areas without repeated briefings or dropped responsibilities between team members.
CA-led financial statement preparation
Accuracy, XBRL compliance, and audit-readiness are built into every set of financial statements prepared — with proper XBRL tagging, director report drafting, and auditor coordination included as standard.
Proactive compliance calendar
Actions are initiated ahead of every deadline. Timely alerts ensure nothing becomes urgent — missed deadlines simply do not happen across any filing or meeting obligation.
Board and AGM secretarial services
Professional notices, minutes, and resolution documentation prepared and preserved in line with Companies Act requirements — with proper filing of MGT-14 where applicable.
SEBI and FEMA advisory
Critical for listed companies and those with foreign investment. Advisors stay current on SEBI LODR regulatory changes, FEMA amendments, and RBI reporting requirements so clients always remain compliant.
Key Facts & Figures
14,000+
The MCA struck off 14,000+ companies in FY 2023-24 due to non-compliance — confirming that regulatory inaction leads directly to company deregistration, not just financial penalties.
₹25 crore
SEBI can impose penalties of up to ₹25 crore for LODR violations by listed companies — and can suspend trading in securities.
15,000+
Over 15,000 active public limited companies operate in India as of 2024 — with proactive, structured compliance forming the governance foundation for growth.
Take Compliance Off the Plate — Permanently
Public Limited Company compliance covers more ground, carries heavier penalties, and demands greater precision than any other corporate structure. Whether managing routine ROC filings, SEBI disclosures for a listed entity, FEMA obligations with foreign investment, or preparing for an IPO — CAAFT delivers the full spectrum of annual compliance with the precision of a CA firm and the responsiveness of a dedicated partner.
Frequently Asked Questions
Yes. The Companies Act, 2013 provides no exemption from annual compliance based on operational status for public limited companies. AGM, AOC-4, MGT-7, board meetings, and director KYC are mandatory regardless of turnover or activity. Dormant company status under Section 455 reduces — but does not eliminate — compliance obligations.
AOC-4 is the standard form for filing financial statements with the ROC. AOC-4 XBRL is required for companies meeting specific criteria — including listed companies and those with paid-up capital or turnover above prescribed thresholds — where financial data must be tagged in XBRL format for machine-readable regulatory reporting. Incorrect format selection causes filing rejection.
Listed companies must comply with SEBI LODR Regulations — covering quarterly financial results disclosure, board composition requirements, related party transaction disclosures, shareholding pattern filings, and annual report submission. Non-compliance can result in monetary penalties up to ₹25 crore and trading suspension — making SEBI compliance a distinct and high-priority obligation.
The company and its officers face a fine of up to ₹1 lakh plus ₹5,000 per day of continuing default. A Regional Director extension can be applied for before the deadline — not after. Missing the AGM also cascades into late AOC-4 and MGT-7 filings, significantly multiplying total penalty exposure across multiple forms.
Yes. For companies with inbound FDI or outbound investments, CAAFT manages FC-GPR filings for share allotments to non-residents, FC-TRS for share transfers involving non-residents, and FLA returns for foreign liabilities and assets — ensuring full FEMA compliance alongside standard ROC and tax obligations.