{"id":790,"date":"2024-08-12T14:28:17","date_gmt":"2024-08-12T08:58:17","guid":{"rendered":"https:\/\/www.startupgali.com\/learn\/?p=790"},"modified":"2025-03-13T13:49:22","modified_gmt":"2025-03-13T08:19:22","slug":"secretarial-compliances-for-a-private-limited-company-by-company-secretary","status":"publish","type":"post","link":"https:\/\/www.startupgali.com\/learn\/secretarial-compliances-for-a-private-limited-company-by-company-secretary\/","title":{"rendered":"SECRETARIAL COMPLIANCES FOR A PRIVATE LIMITED COMPANY BY COMPANY SECRETARY"},"content":{"rendered":"<p>Statutory secretarial compliances for a private limited company in India are crucial to ensure adherence to various legal and regulatory requirements. These compliances help in maintaining proper corporate governance and avoid penalties. Here is a comprehensive list of the key secretarial compliances that a private limited company must adhere to:<\/p>\n<h3>1. <strong>Board Meetings<\/strong><\/h3>\n<ul>\n<li><strong>Frequency<\/strong>: A minimum of 4 board meetings must be held every year, with not more than 120 days gap between two consecutive meetings.<\/li>\n<li><strong>Notice<\/strong>: At least 7 days&#8217; notice must be given to all directors.<\/li>\n<li><strong>Minutes<\/strong>: Proper minutes of the meeting should be maintained and signed by the Chairman.<\/li>\n<\/ul>\n<h3>2. <strong>Annual General Meeting (AGM)<\/strong><\/h3>\n<ul>\n<li><strong>Frequency<\/strong>: One AGM must be held every year within six months from the end of the financial year, with a gap of not more than 15 months between two AGMs.<\/li>\n<li><strong>Notice<\/strong>: A minimum of 21 days&#8217; notice must be given to all shareholders.<\/li>\n<li><strong>Agenda<\/strong>: Approval of financial statements, declaration of dividends, appointment of auditors, etc.<\/li>\n<\/ul>\n<h3>3. <strong>Annual Return (Form MGT-7)<\/strong><\/h3>\n<ul>\n<li><strong>Due Date<\/strong>: Within 60 days from the date of the AGM.<\/li>\n<li><strong>Contents<\/strong>: Details of shareholders, directors, indebtedness, changes in shareholding, etc.<\/li>\n<\/ul>\n<h3>4. <strong>Financial Statements (Form AOC-4)<\/strong><\/h3>\n<ul>\n<li><strong>Due Date<\/strong>: Within 30 days from the date of the AGM.<\/li>\n<li><strong>Contents<\/strong>: Balance sheet, profit and loss account, cash flow statement, and other relevant financial documents.<\/li>\n<\/ul>\n<h3>5. <strong>Director\u2019s Report<\/strong><\/h3>\n<ul>\n<li><strong>Contents<\/strong>: Company&#8217;s performance, financial position, dividend declaration, changes in directorship, and other disclosures as per the Companies Act, 2013.<\/li>\n<\/ul>\n<h3>6. <strong>Income Tax Return<\/strong><\/h3>\n<ul>\n<li><strong>Due Date<\/strong>: By 30th September of the assessment year.<\/li>\n<li><strong>Contents<\/strong>: Income details, tax calculations, deductions, and other relevant information.<\/li>\n<\/ul>\n<h3>7. <strong>Statutory Audit<\/strong><\/h3>\n<ul>\n<li><strong>Frequency<\/strong>: Annually.<\/li>\n<li><strong>Requirements<\/strong>: Appointment of a statutory auditor to audit the financial statements of the company.<\/li>\n<\/ul>\n<h3>8. <strong>ROC Filings<\/strong><\/h3>\n<ul>\n<li><strong>Form DIR-3 KYC<\/strong>: KYC of directors to be filed annually.<\/li>\n<li><strong>Form ADT-1<\/strong>: Appointment of auditor to be filed within 15 days from the date of AGM.<\/li>\n<li><strong>Form MGT-14<\/strong>: Filing of resolutions and agreements, if applicable.<\/li>\n<li><strong>Form MSME-1<\/strong>: Details of outstanding payments to MSMEs to be filed semi-annually.<\/li>\n<li><strong>Form DPT-3<\/strong>: Return of deposits to be filed annually.<\/li>\n<\/ul>\n<h3>9. <strong>Maintenance of Statutory Registers<\/strong><\/h3>\n<ul>\n<li><strong>Register of Members (Form MGT-1)<\/strong><\/li>\n<li><strong>Register of Directors and Key Managerial Personnel (Form MBP-1)<\/strong><\/li>\n<li><strong>Register of Charges (Form CHG-7)<\/strong><\/li>\n<li><strong>Register of Loans, Guarantees, and Securities (Form MBP-2)<\/strong><\/li>\n<\/ul>\n<h3>10. <strong>Disclosure of Interest by Directors (Form MBP-1)<\/strong><\/h3>\n<ul>\n<li><strong>Frequency<\/strong>: At the first board meeting of the financial year and whenever there is any change in interest.<\/li>\n<\/ul>\n<h3>11. <strong>Compliance Certificate (Form MGT-8)<\/strong><\/h3>\n<ul>\n<li><strong>Applicability<\/strong>: For companies having a paid-up share capital of \u20b910 crore or more or turnover of \u20b950 crore or more.<\/li>\n<li><strong>Due Date<\/strong>: Along with the annual return.<\/li>\n<\/ul>\n<h3>12. <strong>Other Periodic Filings<\/strong><\/h3>\n<ul>\n<li><strong>Form PAS-6<\/strong>: Reconciliation of share capital audit report to be filed half-yearly.<\/li>\n<li><strong>Form BEN-2<\/strong>: Disclosure of beneficial ownership to be filed within 30 days of receiving Form BEN-1 from the shareholders.<\/li>\n<li><strong>Form INC-22A (Active)<\/strong>: Active Company Tagging Identities and Verification.<\/li>\n<\/ul>\n<h3>13. <strong>Event-Based Compliances<\/strong><\/h3>\n<ul>\n<li><strong>Change in Directors (Form DIR-12)<\/strong>: Within 30 days of the change.<\/li>\n<li><strong>Change in Registered Office (Form INC-22)<\/strong>: Within 30 days of the change.<\/li>\n<li><strong>Increase in Authorized Share Capital (Form SH-7)<\/strong>: Within 30 days of passing the resolution.<\/li>\n<li><strong>Allotment of Shares (Form PAS-3)<\/strong>: Within 30 days of the allotment.<\/li>\n<\/ul>\n<h3>14. <strong>GST Compliances<\/strong><\/h3>\n<ul>\n<li><strong>Registration<\/strong>: Mandatory if turnover exceeds the specified limit.<\/li>\n<li><strong>Returns<\/strong>: Monthly\/quarterly returns (GSTR-1, GSTR-3B) and annual return (GSTR-9).<\/li>\n<\/ul>\n<h3>15. <strong>Employee-Related Compliances<\/strong><\/h3>\n<ul>\n<li><strong>Provident Fund (PF) Returns<\/strong>: Monthly returns and annual return.<\/li>\n<li><strong>Employee State Insurance (ESI) Returns<\/strong>: Monthly returns.<\/li>\n<li><strong>Professional Tax<\/strong>: As per state laws.<\/li>\n<\/ul>\n<h3>16. <strong>Secretarial Audit<\/strong><\/h3>\n<ul>\n<li><strong>Applicability<\/strong>: Mandatory for listed companies and other specified companies as per the Companies Act.<\/li>\n<li><strong>Due Date<\/strong>: Annually, along with the board report.<\/li>\n<\/ul>\n<h3>Summary<\/h3>\n<p>Ensuring timely and accurate compliance with these statutory requirements is essential for maintaining the legal standing and smooth operation of a private limited company. Non-compliance can lead to penalties, fines, and other legal consequences. It is advisable to consult with a professional company secretary or legal expert to manage these compliances effectively.<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>Statutory secretarial compliances for a private limited company in India are crucial to ensure adherence to various legal and regulatory requirements. These compliances help in maintaining proper corporate governance and avoid penalties. Here is a comprehensive list of the key secretarial compliances that a private limited company must adhere to: 1. Board Meetings Frequency: A [&hellip;]<!-- AddThis Advanced Settings generic via filter on get_the_excerpt --><!-- AddThis Share Buttons generic via filter on get_the_excerpt --><\/p>\n","protected":false},"author":1,"featured_media":809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SECRETARIAL COMPLIANCES FOR A PRIVATE LIMITED COMPANY BY COMPANY SECRETARY - StartupGali<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.startupgali.com\/learn\/secretarial-compliances-for-a-private-limited-company-by-company-secretary\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SECRETARIAL COMPLIANCES FOR A PRIVATE LIMITED COMPANY BY COMPANY SECRETARY - StartupGali\" \/>\n<meta property=\"og:description\" content=\"Statutory secretarial compliances for a private limited company in India are crucial to ensure adherence to various legal and regulatory requirements. 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