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Every company registered under the Companies Act, 2013 — whether actively trading or dormant — must fulfil annual compliance obligations with the Ministry of Corporate Affairs (MCA). Failure to file within prescribed deadlines leads to escalating penalties, director disqualification, and even company strike-off. Understanding the complete.
Every company registered under the Companies Act, 2013 — whether actively trading or dormant — must fulfil annual compliance obligations with the Ministry of Corporate Affairs (MCA). Failure to file within prescribed deadlines leads to escalating penalties, director disqualification, and even company strike-off. Understanding the complete cost structure helps you budget effectively and avoid unnecessary penalties. In this detailed guide, we cover every cost component of annual company compliance from ROC fees to audit charges.
Before we discuss costs, let us understand all mandatory annual compliance requirements for a private limited company in India.
| Filing/Compliance | Form/Document | Deadline | Authority |
|---|---|---|---|
| Financial Statements | AOC-4 / AOC-4 XBRL | Within 30 days of AGM | ROC (MCA) |
| Annual Return | MGT-7 / MGT-7A | Within 60 days of AGM | ROC (MCA) |
| Annual General Meeting | AGM proceedings | Within 6 months from FY end (30th September) | Internal |
| Income Tax Return | ITR-6 | 31st October (audit cases) | Income Tax Department |
| Tax Audit Report | Form 3CA-3CD / 3CB-3CD | 30th September | Income Tax Department |
| Statutory Audit | Audit Report | Before AGM | Companies Act |
| Director KYC | DIR-3 KYC | 30th September annually | ROC (MCA) |
| Commencement of Business | INC-20A (one-time) | Within 180 days of incorporation | ROC (MCA) |
The MCA prescribes nominal filing fees for ROC forms, but these escalate dramatically for late filings. Here is the fee structure.
| Form | Normal Fee (Share Capital up to ₹1 Lakh) | Fee (Share Capital ₹1-5 Lakh) | Fee (Share Capital ₹5-25 Lakh) |
|---|---|---|---|
| AOC-4 | ₹200 | ₹300 | ₹400 |
| MGT-7 / MGT-7A | ₹200 | ₹300 | ₹400 |
| DIR-3 KYC | NIL (if filed on time) / ₹5,000 (if late) | ||
| ADT-1 (Auditor appointment) | ₹200 | ₹300 | ₹400 |
This is where costs escalate dramatically. Under the Companies (Registration of Offices and Fees) Amendment Rules, 2022, additional fees for late filing are:
| Delay Period | Additional Fee (per form) |
|---|---|
| Up to 30 days | 2x the normal fee |
| 31 to 60 days | 4x the normal fee |
| 61 to 90 days | 6x the normal fee |
| 91 to 180 days | 10x the normal fee |
| Beyond 180 days | 12x the normal fee |
Additionally, under Sections 137 and 92 of the Companies Act, the company and every officer in default are liable to a penalty of ₹100 per day of delay, subject to maximum caps. For a company that misses both AOC-4 and MGT-7 deadlines by 6 months, total penalties can exceed ₹1,00,000.
Every company, regardless of turnover, must get its accounts audited by a Chartered Accountant. Audit fees vary based on company size, complexity, and location.
| Company Size (Annual Turnover) | Statutory Audit Fee | Tax Audit Fee (if applicable) |
|---|---|---|
| Dormant / NIL turnover | ₹5,000 – ₹10,000 | N/A |
| Up to ₹40 lakh | ₹10,000 – ₹20,000 | N/A (below threshold) |
| ₹40 lakh – ₹1 crore | ₹15,000 – ₹30,000 | ₹10,000 – ₹15,000 |
| ₹1 crore – ₹10 crore | ₹25,000 – ₹60,000 | ₹15,000 – ₹25,000 |
| ₹10 crore – ₹50 crore | ₹50,000 – ₹1,00,000 | ₹25,000 – ₹50,000 |
| Above ₹50 crore | ₹1,00,000 – ₹5,00,000+ | ₹50,000 – ₹1,00,000+ |
Here is a realistic total cost estimate for annual compliance, broken down by company tier.
| Cost Component | Amount (₹) |
|---|---|
| Statutory audit | 10,000 – 25,000 |
| ROC filing (AOC-4 + MGT-7A) — professional fee | 5,000 – 10,000 |
| ROC government fees | 400 – 800 |
| Income tax return (ITR-6) preparation & filing | 5,000 – 10,000 |
| DIR-3 KYC (per director, 2 directors assumed) | 1,000 – 2,000 |
| Minutes preparation & register maintenance | 3,000 – 5,000 |
| Total annual cost | 24,400 – 52,800 |
| Cost Component | Amount (₹) |
|---|---|
| Statutory audit | 30,000 – 1,00,000 |
| Tax audit (3CA-3CD) | 15,000 – 50,000 |
| ROC filing (AOC-4 + MGT-7) — professional fee | 10,000 – 25,000 |
| ROC government fees | 600 – 1,200 |
| ITR-6 preparation & filing | 10,000 – 25,000 |
| DIR-3 KYC, board meeting minutes, compliance registers | 10,000 – 20,000 |
| Total annual cost | 75,600 – 2,21,200 |
We have designed all-inclusive annual compliance packages that provide certainty of cost and peace of mind. No hidden charges, no surprise billings.
| Package | Annual Fee | Best For | Includes |
|---|---|---|---|
| Starter | ₹15,999/year | Dormant / NIL-activity companies | Statutory audit, AOC-4, MGT-7A, ITR-6, DIR-3 KYC, minutes, compliance calendar |
| Growth | ₹35,999/year | Active companies (turnover up to ₹2 Cr) | Everything in Starter + tax audit, TDS compliance, GST annual return support, quarterly review |
| Professional | ₹75,999/year | Companies (turnover ₹2-25 Cr) | Everything in Growth + monthly bookkeeping review, event-based filings (up to 3), dedicated relationship manager |
| Enterprise | Custom pricing | Large companies (turnover ₹25 Cr+) | Full-scope compliance, unlimited event-based filings, board meeting support, secretarial audit |
Choose the right package for your company. View detailed pricing or book a free consultation to discuss your requirements.
Beyond annual filings, certain events during the year trigger additional MCA filings, each carrying its own cost.
| Event | Form | Professional Fee |
|---|---|---|
| Change of director | DIR-12 | ₹3,000 – ₹7,000 |
| Change of registered office | INC-22 | ₹3,000 – ₹5,000 |
| Increase in authorised capital | SH-7 | ₹5,000 – ₹15,000 |
| Allotment of shares | PAS-3 | ₹5,000 – ₹15,000 |
| Change in MOA/AOA | MGT-14 | ₹5,000 – ₹10,000 |
| Charge creation/modification | CHG-1 | ₹5,000 – ₹10,000 |
| Auditor appointment | ADT-1 | ₹2,000 – ₹5,000 |
Non-filing of annual returns for 3 consecutive years results in:
Reviving a struck-off company involves:
Companies with well-maintained books of accounts require less audit time and effort, directly reducing audit fees by 20-30%.
Late filing penalties can exceed the entire professional fee for timely compliance. A ₹400 ROC fee becomes ₹4,800 with a 6-month delay.
Bundled packages from firms like Virtual Auditor cost 15-25% less than engaging different professionals for each compliance task separately.
AI-powered firms with automated compliance tracking deliver faster turnaround at lower costs. Our digital infrastructure allows us to serve clients across India without geographic cost markups.
A quarterly check (included in our Growth and Professional packages) identifies and resolves issues before they compound into costly penalties at year-end.
A small private limited company (turnover up to ₹2 crore) can expect to pay ₹25,000 – ₹55,000 annually for all compliance including statutory audit, ROC filings, income tax return, and director KYC. Our Growth package at ₹35,999/year covers all of these requirements in a single, predictable payment.
Late filing attracts additional ROC fees (2x to 12x the normal fee depending on the delay) plus a statutory penalty of ₹100 per day of default for the company and every officer in default, subject to maximum caps prescribed under Sections 92 and 137 of the Companies Act, 2013. For a 6-month delay on both forms, total penalties can easily exceed ₹1,00,000.
Yes, every company registered under the Companies Act, 2013 must get its financial statements audited by a Chartered Accountant, regardless of turnover. This is different from the tax audit requirement which applies only when turnover exceeds the prescribed threshold. Even dormant and NIL-activity companies need a statutory audit.
Yes, the same CA firm can handle both statutory audit and ROC filings. In fact, this is more efficient and cost-effective as the auditor already has full knowledge of your financial affairs. At Virtual Auditor, our comprehensive packages bundle audit, filing, and compliance services under one engagement.
If annual returns have not been filed for 3 consecutive financial years, all directors of the company face disqualification under Section 164(2) for a period of 5 years. Additionally, ROC may initiate company strike-off under Section 248. Revival requires an NCLT application and filing of all pending returns with penalties — costing ₹1,00,000 – ₹3,00,000+. Contact us immediately if you are in this situation.
A dormant (non-active) company still needs to file AOC-4, MGT-7A, ITR-6, and conduct a statutory audit. The minimum cost is approximately ₹12,000 – ₹20,000 per year. Our Starter package at ₹15,999 covers all dormant company compliance requirements comprehensively.
Yes, all ROC filing fees, professional charges for compliance, statutory audit fees, and related expenses are fully deductible as business expenses under Section 37 of the Income Tax Act, 1961. This effectively reduces the net cost by your applicable tax rate (25-30% for most companies).
The MCA prescribes nominal filing fees for ROC forms, but these escalate dramatically for late filings. Here is the fee structure.
Every company, regardless of turnover, must get its accounts audited by a Chartered Accountant. Audit fees vary based on company size, complexity, and location.
Here is a realistic total cost estimate for annual compliance, broken down by company tier.
We have designed all-inclusive annual compliance packages that provide certainty of cost and peace of mind. No hidden charges, no surprise billings.