Mandatory for listed + prescribed companies: CS in practice appointed by Board, MR-3 report
MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee. OnCompliance tracks the date and warns you before it costs anything.
Board appoints a Company Secretary in practice to conduct secretarial audit.
Practising CS conducts secretarial audit and reviews compliance.
Receive secretarial audit report in Form MR-3.
Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.