Secretarial Compliances

Incorporation and Related Compliances

• Filing Form SPICe+ (INC-32) for company incorporation.
• Filing Form INC-20A for the declaration of commencement of business (mandatory for companies having a share capital).

Maintenance of Statutory Registers

• Register of Members (MGT-1).
• Register of Directors and Key Managerial Personnel (DIR-12).
• Register of Charges (CHG-7).
• Register of Loans, Guarantees, and Investments.
• Register of Contracts or Arrangements in which Directors are interested (MBP-4)
• Register of Securities Bought Back (SH-10), if applicable.

Annual Compliance

• Filing Form AOC-4 for financial statements and audit reports.
• Filing Form MGT-7 for the annual return.
• Holding of the Annual General Meeting (AGM) (except for One Person Companies and small companies).
• Filing Form MGT-8 (certification of the annual return by a Company Secretary in Practice for certain categories of companies).

Board Meetings and Committees

• First Board Meeting to be held within 30 days of incorporation.
• Minimum four Board Meetings annually (for other than small companies, OPCs, and private companies).
• Committee Meetings for: Audit Committee
• Nomination and Remuneration Committee
• Corporate Social Responsibility Committee (if applicable).

Director-Related Compliances

• Filing Form DIR-12 for the appointment or resignation of directors.
• Filing Form DIR-3 KYC annually for the KYC of directors.
• Disclosure of Director’s Interest in Form MBP-1.
• Filing Form DIR-8 (intimation by the director about disqualification under Section 164).

Financial and Auditor-Related Compliance

• Appointment of First Auditor within 30 days of incorporation (Form ADT-1).
• Appointment of subsequent auditors for a term of 5 years and filing of ADT-1.
• Reporting of frauds by auditors under Section 143.
• Filing Form CRA-4 for Cost Audit, if applicable.

Shareholder Meetings

• Sending notice for the AGM as per statutory timelines.
• Maintenance of meeting minutes for all Board and General Meetings.
• Resolutions to be passed and filed in Form MGT-14 for special business or resolutions.

Event-Based Compliance

• Filing Form PAS-3 for the return of allotment of shares.
• Filing Form SH-7 for the alteration of share capital.
• Filing Form MGT-14 for resolutions requiring special filing.
• Filing Form INC-22 for a change in the registered office.
• Filing Forms CHG-1, CHG-4, or CHG-8 for creation, modification, or satisfaction of charges.
• Filing Form DPT-3 for return of deposits.

Compliance for Loans and Deposits

• Filing Form DPT-3 for reporting of exempted or non-exempt deposits.
• Maintenance of records for loans, guarantees, and security under Section 186.

Miscellaneous Compliance

• Filing Form INC-18 for conversion of private to public company or vice versa.
• Compliance with applicable provisions for buyback of shares (Form SH-11).
• Ensuring compliance for ESOPs (Employee Stock Option Plans) under Rule 12 of the Companies (Share Capital and Debentures) Rules, 2014

Display Requirements

Company name, CIN, registered office address, and contact details to be displayed on:

• Letterheads
• Notices
• Website
• Signboards

Striking Off and Winding Up

• Filing Form STK-2 for voluntary striking off under Section 248.
• Complying with procedural requirements for liquidation or winding up.

Other Reporting and Disclosures

• Filing Forms for foreign company compliance:
• FC-1 (initial compliance).
• FC-4 (annual return).