1. Introduction:
A Section 8 Company is a non-profit entity under Sectionâ¯8 of the Companies Act, 2013, created to promote charitable or social objectives without distributing profits to members. These entities are subject to mandatory annual compliances, similar to other companies, to maintain legal status and trust.
ð 2025 Update: MCA has revamped its web-based MCA21 V3 portal, migrating key annual forms (AOC-4, MGT-7, ADT-1, DIR-3â¯KYC, etc.) effective 14 July 2025.
ð 2. Types of Filings & Licenses Required
Though no trade licenses are needed, Sectionâ¯8 Companies must complete these annual filings:
- AOCâ4: Financial statements (within 30 days of AGM)
- MGTâ7: Annual return (within 60 days of AGM)
- ADTâ1: Auditor appointment within 15 days of AGM
- DIRâ3â¯KYC: Director KYC by 30 September annually
- Income Tax Return (ITRâ7): Typically by 30â¯Sept
- Deposit Return (DPTâ3), if applicable
- CSRâ1, FCRA, PASâ6, MBPâ1, BENâ2 for relevant cases
ð¥ 3. Who Needs These Services?
Annual compliance is mandatory for all registered Sectionâ¯8 Companies, including:
- Newly incorporated non-profits
- Existing NGOs under Section 8
- Charitable trusts structured as Sectionâ¯8 Companies
Failing to file triggers penalties, deactivation, and even license revocation.
ð¤ 4. Why Choose a Compliance Expert?
Professional service providers help with:
- Timely ROC filings (avoid â¹100/day penalties)
- Board/AGM minutes and form preparation
- DIR-3â¯KYC verification and digital signatures
- Audit coordination and ITR preparation
- Monitoring changes in MCA rules and FCRA/CSR updates
Save time, minimize errors, and avoid severe penalties.
ð 5. Step-by-Step Compliance Process
- Statutory Audit & ADT-1 â Appoint auditor, file ADTâ1 within 15 days of AGM.
- Board Meetings & AGM â At least 4 board meetings/year + one AGM within 6 months of FY-end.
- AOC-4 Filing â Upload audited financials within 30 days of AGM.
- MGT-7 Filing â Submit annual return within 60 days of AGM.
- DIR-3 KYC â Each director files by 30 September.
- Income Tax Return (ITRâ7) â Typically due by 30 September.
- Event-based forms â e.g., DPTâ3 for deposits, CSRâ1, MBPâ1, etc., as required.
All filings done via ðï¸ https://www.mca.gov.in.
ð 6. Documents Required
- MOA & AOA
- Digital Signature Certificates of directors
- Audited financial statements
- Board resolution minutes
- Director KYC documents
- Deposit registers (if any)
- CSR statements (if applicable)
- Tax audit reports and ITRs
ð° 7. Cost Involved
| Compliance | Estimated Cost (INR) |
| Audit & ADT-1 | â¹10,000ââ¹25,000 |
| ROC filings (AOCâ4, MGTâ7, etc.) | â¹4,000ââ¹10,000 |
| DIRâ3â¯KYC (per director) | â¹500ââ¹1,000 |
| ITR filing | â¹3,000ââ¹8,000 |
| Total annual cost | â¹25,000ââ¹50,000 |
â³ 8. Time Taken
- Audit & prep: 7â14 days
- Meeting & AGM: within 1â2 months post-FY
- e-Filing: 3â5 business days
- Overall Duration: ~4â6 weeks
â ï¸ 9. Common Mistakes to Avoid
- Missed AGM deadlines â penalties start at â¹100/day
- Not filing DIR-3 KYC â DIN deactivation
- Late ADT-1/AOC-4/MGT-7 filings
- Missing deposit returns or CSR disclosures
- Lack of statutory registers or incomplete board minutes
ð 10. Call-to-Action (CTA)
Need help with your Sectionâ8 Company Annual Compliance?
ð§ Email: opriyatrendingpvtltd@gmail.com
ð± WhatsApp: +91â¯7588756518
ð Website: opriyatrending.in
ð Get âCompliance Done Rightâ â accurate, complete, and timely.
â 11. FAQs
Q1. Is annual compliance mandatory for all Sectionâ¯8 Companies?
â Yesâannual ROC filings, Director KYC, audit, tax and deposit returns are required.
Q2. What is the penalty for delayed filings?
â¹100/day per form; missing KYC may lead to DIN deactivation and further fines.
Q3. When is AGM due?
First AGM within 9 months post-incorporation; subsequent AGMs within 6 months post-FY.
Q4. Can we file compliance ourselves?
Yes via MCA portalâbut errors may lead to penalties. Professional help advised.
Q5. Do Section 8 Companies need CSR and FCRA filings?
Yes, if they receive foreign funds (FCRA) or meet CSR thresholdsâform CSRâ1 and FCRA returns apply.
