{“@context”:”https://schema.org”,”@type”:”BlogPosting”,”headline”:”ROC Compliance for Startups: Year 1 and Year 2 Filing Checklist”,”description”:”Startups incorporated as Private Limited Companies face specific ROC compliance deadlines in their first two years that differ from mature companies. This guide covers the INC-20A commencement declaration, first Board Meeting, first AGM, INC-22 registered office confirmation, ADT-1 auditor appointment, and all Year 1 and Year 2 MCA filing deadlines for Indian startups.”,”author”:{“@type”:”Person”,”name”:”Tradeviser Editorial”},”publisher”:{“@type”:”Organization”,”name”:”Tradeviser”},”datePublished”:”2026-10-07″,”inLanguage”:”en-IN”}

{“@context”:”https://schema.org”,”@type”:”FAQPage”,”mainEntity”:[{“@type”:”Question”,”name”:”What is the first MCA filing a startup must make after incorporation?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”The first mandatory MCA filing for a company incorporated on or after 2 November 2018 is Form INC-20A (Declaration for Commencement of Business). It must be filed within 180 days of the date of incorporation. The declaration is made by a director and attaches a bank statement showing that the full paid-up share capital has been credited to the company’s bank account. Failure to file INC-20A means the company cannot legally start business operations or borrow money.”}},{“@type”:”Question”,”name”:”When must a startup hold its first Board Meeting?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Section 173(1) of the Companies Act 2013 requires the first Board Meeting to be held within 30 days of the date of incorporation. During this meeting, the directors appoint the first auditor (Section 139(6)), confirm the registered office if not already confirmed, and adopt the common seal if the company chooses to have one. Failure to hold the first Board Meeting within 30 days results in a penalty on the company and every officer.”}},{“@type”:”Question”,”name”:”When must a startup appoint its first auditor?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Under Section 139(6), the Board of Directors must appoint the first auditor within 30 days of incorporation. This appointment is then reported to the ROC through Form ADT-1 within 15 days of the Board Meeting at which the appointment was made. The first auditor holds office until the conclusion of the first Annual General Meeting (AGM). At the AGM, shareholders ratify or appoint a new auditor through an Ordinary Resolution.”}},{“@type”:”Question”,”name”:”When must a startup hold its first AGM?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Under Section 96(1), a company must hold its first Annual General Meeting within 9 months from the close of the first financial year. Since the first financial year ends on 31 March, a company incorporated at any point during a financial year must hold its first AGM by 31 December of the following calendar year. For example, a company incorporated in August 2024 has its first financial year ending 31 March 2025, and its first AGM must be held by 31 December 2025.”}},{“@type”:”Question”,”name”:”Are startups exempt from any ROC filings in Year 1?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Not from filings, but the filing deadlines differ. Startups do not file AOC-4 or MGT-7 for the first financial year until after the first AGM is held. If the company was incorporated late in a financial year (say in February 2024), the first financial year runs only a few months to 31 March 2024, and the company may not have much activity to report. However, all filings (AOC-4, MGT-7, ADT-1, INC-20A, INC-22) are still required even if the company has nil activities. Small Companies also qualify for the simplified MGT-7A form from Year 1 itself if they meet the threshold (paid-up capital up to Rs. 4 crore and turnover up to Rs. 40 crore).”}}]}

{“@context”:”https://schema.org”,”@type”:”HowTo”,”name”:”Startup ROC Compliance: Year 1 Milestones”,”description”:”Key compliance milestones for a Private Limited Company in its first year”,”step”:[{“@type”:”HowToStep”,”name”:”File INC-20A”,”text”:”Within 180 days of incorporation: file declaration for commencement of business with bank statement showing paid-up capital received”},{“@type”:”HowToStep”,”name”:”First Board Meeting”,”text”:”Within 30 days of incorporation: appoint first auditor, confirm registered office, pass other organisational resolutions”},{“@type”:”HowToStep”,”name”:”File ADT-1″,”text”:”Within 15 days of the Board Meeting: file auditor appointment form on MCA V3″},{“@type”:”HowToStep”,”name”:”File INC-22″,”text”:”Within 30 days of incorporation: confirm registered office address (if not done at the time of incorporation)”},{“@type”:”HowToStep”,”name”:”Hold First AGM”,”text”:”Within 9 months of first financial year end (by 31 December): hold first AGM, adopt accounts, ratify auditor”},{“@type”:”HowToStep”,”name”:”File AOC-4″,”text”:”Within 30 days of first AGM: file financial statements (Form AOC-4)”},{“@type”:”HowToStep”,”name”:”File MGT-7 or MGT-7A”,”text”:”Within 60 days of first AGM: file annual return (Form MGT-7 or MGT-7A for small companies)”}]}

CA Madhusmita Padal

CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.