| 1 |
Certificate of Incorporation, PAN, TAN, MOA & AOA |
Sec. 7, Rule 16 of Companies (Incorporation) Rules |
Company liable for penalties; may be declared invalid/incorporation revoked |
| 2 |
Maintenance of Registered Office |
Sec. 12 |
Fine up to ₹1,000/day of default; Registrar may verify and take action |
| 3 |
Minimum Number of Directors |
Sec. 149(1) |
Fine up to ₹5,000/day; company considered non-compliant |
| 4 |
DIN & Director KYC |
Sec. 153 & Rule 12A |
DIN deactivation; penalties up to ₹5,000 per default |
| 5 |
Disclosure of Interest (Form MBP-1) |
Sec. 184(1) |
Penalty of ₹1,00,000; invalidation of contracts |
| 6 |
Appointment/Reappointment of Directors |
Sec. 152, 160, 161, Form DIR-12 |
Void appointments; penalty up to ₹5,000/day |
| 7 |
Holding Board Meetings (Minimum 4 for Public Co.) |
Sec. 173 |
₹25,000 per officer; Board resolutions may be invalid |
| 8 |
AGM conducted annually |
Sec. 96 |
₹1 lakh + ₹5,000/day default for company & officer |
| 9 |
Filing of Financial Statements (AOC-4) |
Sec. 137 |
₹1,000/day; Max ₹10 lakh (company) & ₹5 lakh (officer) |
| 10 |
Filing of Annual Return (MGT-7) |
Sec. 92 |
₹50,000 to ₹5 lakh (company) & ₹50,000 to ₹5 lakh (officer) |
| 11 |
Auditor Appointment (Form ADT-1) |
Sec. 139 |
₹25,000 to ₹5 lakh; audit invalid; director disqualification |
| 12 |
Maintenance of Statutory Registers |
Sec. 88, 189, 186 |
₹50,000 + ₹1,000/day default |
| 13 |
Issue/Transfer of Shares (Register, Certificates) |
Sec. 56, 62 |
₹50,000 to ₹5 lakh; invalid share transfer |
| 14 |
Disclosure of Related Party Transactions |
Sec. 188 |
Penalty ₹25 lakh; contracts voidable |
| 15 |
Approval of Related Party Transactions |
Sec. 188 read with Rule 15 |
Board/Shareholder approval needed; penalty ₹5 lakh |
| 16 |
Loans, Investments, Guarantees |
Sec. 185, 186 |
Fine up to ₹25 lakh; imprisonment in some cases |
| 17 |
Registration of Charges (CHG-1/9) |
Sec. 77 |
Charge not valid against liquidator/creditors |
| 18 |
Satisfaction of Charges (CHG-4) |
Sec. 82 |
Penalty ₹5,000/day |
| 19 |
Filing MSME Form I |
MCA Notification (Jan 2019) |
₹20,000 + ₹1,000/day (Sec. 405) |
| 20 |
Filing DPT-3 (Return of Deposits) |
Rule 16A of Companies (Acceptance of Deposits) Rules |
Penalty ₹5,000 + ₹500/day |
| 21 |
Beneficial Ownership Declarations (BEN Forms) |
Sec. 90 & Rules |
₹1,000/day; imprisonment for willful non-disclosure |
| 22 |
CSR Applicability & Compliance |
Sec. 135 |
Penalty up to ₹1 crore (company); ₹2 lakh/officer |
| 23 |
Internal Audit (If Applicable) |
Sec. 138 |
Board accountability; audit lapses |
| 24 |
Audit Trail in Accounting Software |
MCA Notification (effective FY 2023-24) |
Penalty as per Sec. 128 & 129 |
| 25 |
Display of Company Details on Website & Letterhead |
Sec. 12(3)(c) |
Fine up to ₹1,000/day |
