# Annual Filings: 14 MCA procedures

- [Annual Return Filing](https://www.oncompliance.ai/learn/annual-return-filing): File MGT-7 Annual Return
- [Financial Statements Filing (S.137)](https://www.oncompliance.ai/learn/financial-statements-filing-s-137): File AOC-4 / AOC-4 XBRL / AOC-4 CFS within 30 days of AGM
- [Auditor Appointment / Rotation](https://www.oncompliance.ai/learn/auditor-appointment-rotation): Appoint statutory auditor: first auditor by Board within 30 days, subsequent at AGM, 5-year term
- [Cost Audit (S.148)](https://www.oncompliance.ai/learn/cost-audit-s-148): Appoint cost auditor, conduct cost audit, file CRA-4 with MCA
- [Secretarial Audit (S.204)](https://www.oncompliance.ai/learn/secretarial-audit-s-204): Mandatory for listed + prescribed companies: CS in practice appointed by Board, MR-3 report
- [DIN KYC (DIR-3 KYC)](https://www.oncompliance.ai/learn/din-kyc-dir-3-kyc): Annual director KYC filing by September 30: web form for no-change, full form for updates
- [Commencement of Business (S.10A)](https://www.oncompliance.ai/learn/commencement-of-business-s-10a): File INC-20A declaration within 180 days of incorporation: paid-up capital verified
- [Annual Deposit Return (DPT-3)](https://www.oncompliance.ai/learn/annual-deposit-return-dpt-3): File annual return of deposits with details of deposits, interest, and maturity
- [MSME Payment Return (MSME-1)](https://www.oncompliance.ai/learn/msme-payment-return-msme-1): Half-yearly return of outstanding dues to micro/small enterprises exceeding 45 days
- [Significant Beneficial Owner Filing (BEN-2)](https://www.oncompliance.ai/learn/significant-beneficial-owner-filing-ben-2): File return of significant beneficial owners (10%+ interest): maintain register, report changes
- [Transfer to IEPF (S.124-125)](https://www.oncompliance.ai/learn/transfer-to-iepf-s-124-125): Transfer unpaid dividend + shares after 7 years to Investor Education & Protection Fund
- [Annual FLA Return (Foreign Liabilities & Assets)](https://www.oncompliance.ai/learn/annual-fla-return-foreign-liabilities-assets): Every company with FDI/ODI must submit FLA return to RBI by July 15 annually
- [Statutory Audit Rotation](https://www.oncompliance.ai/learn/statutory-audit-rotation): Rotate auditor per Companies Act: individual: 1 term x 5 yrs, firm: 2 terms x 5 yrs, 5-yr cooling off
- [IEPF Compliance (S.124-125)](https://www.oncompliance.ai/learn/iepf-compliance-s-124-125): Annual IEPF compliance: identify unclaimed amounts, file IEPF forms, transfer shares after 7 years
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Content last updated: 10 August 2026. Reference information for Indian companies under the Companies Act 2013 — not legal advice.