MCA Compliance Calendar - Applicability and Thresholds Under the Companies Act, 2013

MCA Compliance Calendar - Applicability and Thresholds Under the Companies Act, 2013. All companies incorporated or registered, including private limited companies under the Companies Act, 2013, must recognize that MCA regulatory compliance is not merely a statutory obligation—it is a mandatory pillar of sound corporate governance as the Ministry of Corporate Affairs (MCA) issues various compliance requirements through amendments, circulars, orders, and notifications from time to time, aim to evaluate the applicability of legal provisions, to check the accountability, and promote standardization across the corporate sectors working in India. 
This article offers a detailed analysis of the MCA Compliance Calendar, beginning from post-incorporation compliance to event-based and mandatory Annual ROC filings for the financial year April–March. It also outlines threshold-based compliance criteria for companies and LLPs as prescribed under the Companies Act, 2013.
Compliance Calendar – Applicability and Threshold Under the Companies Act, 2013

S.N

Title/ Compliance

Section -Companies Act, 2013

Applicability

Threshold

Small Company

2(85)

Private Company

PUC – Upto Rs.2 CrTO – Upto Rs.20 Cr

Acceptance of Deposits (DPT-3 Filing)

76 & CGRules

Public Company

NW – Not less than Rs. 100 Cr TO – Not less than Rs. 500 Cr GM – Special resolution

Annual Return (MGT-7/7A Filing)

92(2) & Rule11

1. Listed2. Public3. Private

1. Small Company & OPC- Form MGT-7A2. Every other Company - Form MGT-73. Listed + Others = Form MGT-8 (PCS Certification)· PUC - Rs. 10 Cr or more· TO – Rs. 50 Cr or more

Formal Annual Evaluation

134(3)(p) &Rule 8(4)

1. Listed2. Public

1. Every Listed Company2. PUC- Rs. 25 Cr or more

Corporate Social Responsibility

135

Every Company

TO - Rs.1000 Cr or more NW - Rs. 500 Cr or more NP – Rs. 5 Cr or more

XBRLApplicability

137 & Rule 3

1. Listed & its Indian Subsidiaries2. All Companies

1. Every Listed Company2. PUC- Rs.5 Cr or more3. TO –Rs.100 Cr or more4. FS as per Ind AS Rules

Internal Auditor

138 & Rule 13

1. Listed2. Unlisted Public3. Private

1. Every Listed Company2. Unlisted Public Company: PUC- Rs. 50 Cr or more TO – Rs. 200 Cr or moreO/s Loans or Borrowings- exceeding Rs.100 CrO/s Deposits – Rs. 25 Cr or more3. Private Company:TO- Rs. 200 Cr or moreO/s Loans or Borrowings- exceeding Rs.100 Cr

Appointment of Auditors (Term- wise)

139 & Rule 5

1. Listed2. Unlisted Public3. Private

1. Every Listed Company2. Unlisted Public Company:PUC- Rs. 10 Cr or more3. Private Company:PUC- Rs. 50Cr or more4. All Companies:Borrowings-Rs. 50 Cr or morePublic Deposits- Rs. 50 Cr or more

Women Director

149 & Rule 3

1. Listed2. Public

1. Every Listed Company2. PUC- Rs. 100 Cr or moreTO- Rs. 300 Cr or more

Independent Director

149 & Rule 4

1. Listed2. Public

1. Every Listed Company2. PUC- Rs. 10 Cr or moreTO- Rs. 100 Cr or moreO/s Loans/Deposits- exceeding Rs. 50 Cr

Vigil Mechanism

177(9) &Rule7

1. Listed2. Public3. Private

1. Borrowings- more than Rs. 50 Cr2. Companies accepting Deposits from Public

Audit Committee

177 & Rule 6

1. Listed2. Public

1. Every Listed Company2. PUC- Rs. 10 Cr or moreTO- Rs. 100 Cr or moreO/s Loans/Deposits- exceeding Rs. 50 Cr

Nomination and Remuneration Committee

178(1)

1. Listed2. Public

1. Every Listed Company2. PUC- Rs. 10 Cr or moreTO- Rs. 100 Cr or moreO/s Loans/Deposits- exceeding Rs. 50 Cr

Stakeholders Relationship Committee

178(5)

Every Company

Company having more than 1000 security holders.

Appointment of MD/CEO/Manager/WTD, CS & CFO

203 & Rule 8

1. Listed2. Public

1. Every Listed Company2. PUC- Rs. 10 Cr or more

Appointment of CS

203 & Rule 8A

Private

PUC- Rs. 10 Cr or more

Secretarial Audit

204 & Rule 9

1. Listed2. Public3. Private

1. Every Listed Company2. Public Company:PUC- Rs. 50 Cr or moreTO – Rs. 250 Cr or more3. Every Company:O/s Loans /Borrowings- Rs. 100 Cr or more

The MCA compliance applicability is expansive and tailored to the scale and structure of the company. While foundational filings such as DIN KYC, AOC-4, MGT-7, and DIR-3 KYC are universally applicable, certain obligations like secretarial audit, internal audit, and CSR reporting kick in based on turnover, paid-up capital, or net worth thresholds.
Companies should use this compliance calendar threshold limits and applicability matrix as a compliance checklist to avoid MCA penalties by MCA/ROC/RD Adjudication orders and improve their corporate compliance filing time to time by proper company law advisory services and also advisable to regularly consult professionals like Company Secretaries and Chartered Accountants at Compliance Calendar LLP for up-to-date guidance in case of changes to statutory provisions or filing systems like MCA V3.

All companies incorporated or registered, including private limited companies under the Companies Act, 2013, must recognize that MCA regulatory compliance is not merely a statutory obligation—it is a mandatory pillar of sound corporate governance as the Ministry of Corporate Affairs (MCA) issues various compliance requirements through amendments, circulars, orders, and notifications from time to time, aim to evaluate the applicability of legal provisions, to check the accountability, and promote standardization across the corporate sectors working in India.

This article offers a detailed analysis of the MCA Compliance Calendar, beginning from post-incorporation compliance to event-based and mandatory Annual ROC filings for the financial year April–March. It also outlines threshold-based compliance criteria for companies and LLPs as prescribed under the Companies Act, 2013.

Compliance Calendar – Applicability and Threshold Under the Companies Act, 2013

S.N	Title/ Compliance	Section -Companies Act, 2013	Applicability	Threshold
1	Small Company	2(85)	Private Company	PUC – Upto Rs.2 CrTO – Upto Rs.20 Cr
2	Acceptance of Deposits (DPT-3 Filing)	76 & CGRules	Public Company	NW – Not less than Rs. 100 Cr TO – Not less than Rs. 500 Cr GM – Special resolution
3	Annual Return (MGT-7/7A Filing)	92(2) & Rule11	1. Listed2. Public3. Private	1. Small Company & OPC- Form MGT-7A2. Every other Company - Form MGT-73. Listed + Others = Form MGT-8 (PCS Certification)· PUC - Rs. 10 Cr or more· TO – Rs. 50 Cr or more
4	Formal Annual Evaluation	134(3)(p) &Rule 8(4)	1. Listed2. Public	1. Every Listed Company2. PUC- Rs. 25 Cr or more
5	Corporate Social Responsibility	135	Every Company	TO - Rs.1000 Cr or more NW - Rs. 500 Cr or more NP – Rs. 5 Cr or more
6	XBRL Applicability	137 & Rule 3	1. Listed & its Indian Subsidiaries2. All Companies	1. Every Listed Company2. PUC- Rs.5 Cr or more3. TO –Rs.100 Cr or more4. FS as per Ind AS Rules
7	Internal Auditor	138 & Rule 13	1. Listed2. Unlisted Public3. Private	1. Every Listed Company2. Unlisted Public Company: PUC- Rs. 50 Cr or more TO – Rs. 200 Cr or moreO/s Loans or Borrowings- exceeding Rs.100 CrO/s Deposits – Rs. 25 Cr or more3. Private Company:TO- Rs. 200 Cr or moreO/s Loans or Borrowings- exceeding Rs.100 Cr
8	Appointment of Auditors (Term- wise)	139 & Rule 5	1. Listed2. Unlisted Public3. Private	1. Every Listed Company2. Unlisted Public Company:PUC- Rs. 10 Cr or more3. Private Company:PUC- Rs. 50Cr or more4. All Companies:Borrowings-Rs. 50 Cr or morePublic Deposits- Rs. 50 Cr or more
9	Women Director	149 & Rule 3	1. Listed2. Public	1. Every Listed Company2. PUC- Rs. 100 Cr or moreTO- Rs. 300 Cr or more

10	Independent Director	149 & Rule 4	1. Listed2. Public	1. Every Listed Company2. PUC- Rs. 10 Cr or moreTO- Rs. 100 Cr or moreO/s Loans/Deposits- exceeding Rs. 50 Cr
11	Vigil Mechanism	177(9) &Rule7	1. Listed2. Public3. Private	1. Borrowings- more than Rs. 50 Cr2. Companies accepting Deposits from Public
12	Audit Committee	177 & Rule 6	1. Listed2. Public	1. Every Listed Company2. PUC- Rs. 10 Cr or moreTO- Rs. 100 Cr or moreO/s Loans/Deposits- exceeding Rs. 50 Cr
13	Nomination and Remuneration Committee	178(1)	1. Listed2. Public	1. Every Listed Company2. PUC- Rs. 10 Cr or moreTO- Rs. 100 Cr or moreO/s Loans/Deposits- exceeding Rs. 50 Cr
14	Stakeholders Relationship Committee	178(5)	Every Company	Company having more than 1000 security holders.
15	Appointment of MD/CEO/Manager/WTD, CS & CFO	203 & Rule 8	1. Listed2. Public	1. Every Listed Company2. PUC- Rs. 10 Cr or more
16	Appointment of CS	203 & Rule 8A	Private	PUC- Rs. 10 Cr or more
17	Secretarial Audit	204 & Rule 9	1. Listed2. Public3. Private	1. Every Listed Company2. Public Company:PUC- Rs. 50 Cr or moreTO – Rs. 250 Cr or more3. Every Company:O/s Loans /Borrowings- Rs. 100 Cr or more

Companies should use this compliance calendar threshold limits and applicability matrix as a compliance checklist to avoid MCA penalties by MCA/ROC/RD Adjudication orders and improve their corporate compliance filing time to time by proper company law advisory services and also advisable to regularly consult professionals like Company Secretaries and Chartered Accountants at Compliance Calendar LLP for up-to-date guidance in case of changes to statutory provisions or filing systems like MCA V3.