Company Secretarial services, India ROC compliance remote.

Annual filings:

• AOC-4: financial statements filing within 30 days of AGM (typically 30 October).
• MGT-7 / MGT-7A: annual return within 60 days of AGM (typically 29 November). MGT-7A for small companies / OPCs.
• DIR-3 KYC: annual KYC filing for every DIN holder by 30 September.
• DPT-3: annual return of deposits + exempted deposits by 30 June.
• Form 23B: appointment of auditor (first time + rotation).

Half-yearly filings:

• PAS-6: Reconciliation of Share Capital Audit Report (for Rule 9B / unlisted companies with demat shares). Within 60 days of each half-year end (30 September, 31 March).
• MSME Form 1: half-yearly return of outstanding dues to MSME suppliers over 45 days.

Event-based filings:

• DIR-12: appointment / resignation of director within 30 days.
• PAS-3: allotment of shares within 30 days.
• MGT-14: board / shareholders' resolutions for specified matters within 30 days.
• CHG-1 / CHG-4: creation / modification / satisfaction of charges within 30 days.
• INC-22: change of registered office within 15 days.
• SH-7: increase in authorised share capital within 30 days.
• FC-GPR / FC-TRS: FEMA FDI reporting (coordinated with FEMA / RBI compliance).

Board + AGM meetings:

• Minimum 4 board meetings per year with max 120-day gap.
• AGM within 6 months of FY end + 15 months of previous AGM.
• EGMs as needed.
• Notice (21 days clear) + agenda + draft resolutions prepared by CS; dispatched via email/post.

• Register of Members (MGT-1).
• Register of Directors + Key Managerial Personnel (DIR-3 + MGT-1).
• Register of Charges (CHG-7).
• Register of Investments.
• Register of Loans + Guarantees + Security + Investments (Section 186).
• Register of Related Party Transactions (RPT).
• Register of Contracts with Interest of Directors (Section 189).
• Register of Deposits.
• Register of Debenture Holders.
• Register of ESOP (if ESOPs issued).
• Minutes book of board, committee, AGM, EGM.
• Statutory books, seal registers.

All registers digitised and maintained in cloud. Accessible to foreign parent + auditors for review.

• Related-party disclosures: every transaction with foreign parent / sister entities triggers Section 188 compliance + Audit Committee approval if above threshold. Mishandled RPT disclosures are a common audit / regulatory finding.
• Section 185 inter-corporate loan: loans to directors (including common directors of parent) restricted. Common foreign-subsidiary compliance mistake.
• Section 186 investment / loan limits: investment / loan given by Indian subsidiary limited to 60% of paid-up capital + free reserves + securities premium, or 100% of free reserves + securities premium (whichever higher). Common mishandled.
• Managerial remuneration: Section 197 limits + Schedule V. Director remuneration from Indian subsidiary to foreign parent's expat executive requires compliance.
• Independent director requirements: for public companies + certain large private companies.
• CSR under Section 135: 2% CSR spend obligation if net worth INR 500 crore / turnover INR 1,000 crore / net profit INR 5 crore. Reporting via Form CSR-2.

Foreign-parent CFO + legal counsel typically unaware of these India-specific traps. CS integration prevents compliance surprises surfacing in annual audit.

Separate CS firm + CA firm + tax firm creates coordination overhead:

• Statutory audit (CA) depends on correctly filed AOC-4 (CS).
• Form 3CEB (CA tax) depends on complete RPT register (CS).
• GST returns (CA tax) depend on invoice master accurately maintained.
• FEMA FC-GPR (CA/CS) depends on PAS-3 share allotment accuracy.

BQP integrates all three under one firm: one point of accountability, one compliance calendar, no inter-firm coordination gaps. Standard annual engagement for Indian subsidiaries of foreign parents.

Last updated: 2026-10-14.