Beyond their annual returns, companies must make a range of other filings with the MCA whenever certain events occur or on a periodic basis, changes in directors, capital, registered office, or charges, and returns such as deposits and dues to MSMEs. Most are due within 30 days of the event, and late filing attracts penalties. Samkhya manages all your event-based and periodic MCA filings.
A company’s compliance does not end with its annual AOC-4 and MGT-7; the Companies Act, 2013 requires a range of event-based and periodic filings with the MCA as the company changes and operates. Event-based filings are triggered by specific actions and are usually due within 30 days, for example, DIR-12 for a change in directors, INC-22 for a change of registered office, SH-7 for an increase in authorised capital, PAS-3 for an allotment of shares, CHG-1 for a charge, and MGT-14 for certain resolutions. Periodic filings include DPT-3 (return of deposits and outstanding loans, annually) and MSME-1 (half-yearly dues to MSME suppliers), while a new company files INC-20A to declare the commencement of business. Most of these carry penalties for delay, often the same Rs. 100 per day that applies to the annual forms.
Timely MCA filing brings clear benefits:
The main event-based filings include:
Other filings are periodic or one-time:
These filings apply to:
Event-based and periodic filings are made on the MCA V3 portal, each in its prescribed e-form with the relevant attachments, digitally signed by a director and, where required, certified by a practising professional. When an event occurs, a director changes, capital is increased, shares are allotted, a charge is created, the company identifies the correct form and files it within its time limit, usually 30 days. Periodic returns such as DPT-3 and MSME-1 are filed by their due dates. Each filing generates a Service Request Number as proof. Because the MCA portal blocks new filings if earlier ones are pending or a signing director’s DIN is deactivated, keeping all filings current is important.
For Event-Based Filings:
For Periodic Filings:
An MCA filing follows a clear sequence:
Managing your MCA filings with Samkhya Corporate Services is simple. Just follow these easy steps:
From there, our team prepares the resolutions, the form, and the filing within the deadline.
To stay on top of MCA filings:
Each MCA e-form carries a government filing fee based on the company’s authorised capital, typically a few hundred rupees, with professional charges separate. The cost of delay, however, is significant: most event-based and periodic forms attract additional fees for late filing, frequently the same Rs. 100 per day that applies to the annual returns, and some carry their own penalties, MSME-1, for instance, can attract a penalty of around Rs. 20,000, and an unfiled INC-20A prevents the company from commencing business or borrowing. These filings are regulatory rather than tax, so no tax attaches to them, but they must be made on time to keep the company compliant and its records accurate, and to avoid the per-day fees that compound when forms are missed.
| Form | Purpose | Time Limit |
| DIR-12 | Change of directors. | 30 days. |
| INC-22 | Change of office. | 30 days. |
| SH-7 | Increase of capital. | 30 days. |
| PAS-3 | Allotment of shares. | 30 days. |
| CHG-1 | Creation of charge. | 30 days. |
| DPT-3 | Return of deposits. | By 30 June. |
What are other MCA filings?
They are the event-based and periodic filings a company makes beyond its annual AOC-4 and MGT-7, such as changes in directors, office, capital, or charges, and returns like deposits and MSME dues.
When are event-based forms due?
Most event-based forms, such as DIR-12, INC-22, SH-7, PAS-3, and CHG-1, are due within 30 days of the event.
What is DPT-3?
DPT-3 is the annual return of deposits and outstanding loans, filed by 30 June, and it captures not just public deposits but also loans from directors, shareholders, and others.
What is INC-20A?
INC-20A is the declaration of commencement of business that a new company must file within 180 days of incorporation before it can begin business or borrow.
What is the penalty for late filing?
Most forms attract additional fees for delay, often Rs. 100 per day, and some, such as MSME-1, carry their own penalties.
Why keep all filings current?
Because the MCA portal blocks new filings if earlier ones are pending or a signing director’s DIN is deactivated, and delays compound per-day fees.
