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Director Change or DIN KYC? Identify the Right Task
Distinguish a company directorship change from a DIN holder's KYC task, with the records and questions needed for a scoped review.
Read insightAn annual compliance checklist must start with the entity type and the financial period. A company's filings, an LLP's filings and a director's personal KYC obligations are not interchangeable. Good planning connects each applicable requirement to its underlying records, trigger and responsible person.
Use this guide to organise a review file, not as a fixed statutory calendar for every entity.
Separate the filing families
Companies commonly deal with financial-statement filing in the AOC-4 family and annual returns in MGT-7 or MGT-7A, depending on applicability. MCA's official form descriptions distinguish these from auditor appointment and director-change forms.
For LLPs, MCA's Form 8 instructions describe the statement of account and solvency and refer separately to Form 11, the annual return. Use the current portal instructions for actual submission; older downloadable kits may illustrate the underlying form purpose rather than the latest interface.
Assemble the annual file before selecting dates
Collect the entity's registration details, current ownership or partner information, financial statements, relevant approvals and meeting/event records. Reconcile these against the books and prior filings. Record unresolved differences and who must resolve them.
For a company, identify the relevant meeting and approval dates rather than using a date copied from another company's calendar. For an LLP, use the appropriate financial-period and partner records. Audit, entity classification, extensions and exceptional circumstances must be checked case by case.
Use a reviewable compliance register
Give each requirement its own row with these fields:
- Entity and financial period.
- Form or obligation and why it applies.
- Trigger date and the current rule or notification used for the deadline.
- Records needed, person responsible and internal preparation date.
- Filing reference, payment acknowledgement and final status.
Keep “not applicable” decisions with their reasoning. A blank cell should not silently mean that someone else completed the work. If the deadline depends on a notification or extension, retain that source in the file.
Do not treat every related task as annual
Director changes, capital changes, auditor appointments and other events may require separate action. Routine director KYC moved to a three-year cycle under the amendment described in the Government's January 2026 announcement, effective from 31 March 2026. Check the applicable cycle, status and event-based requirements rather than copying the old annual wording.
Similarly, assess DPT-3 and auditor-appointment filing on their own facts. Listing a form in a package does not establish that it applies identically to every company or LLP.
Agree what the fee and completion cover
Separate professional work from Government filing charges, additional fees and any other statutory exposure. Specify whether accounts preparation, audit/certification, delayed filings, prior-period cleanup and event-based work are included or separately quoted.
Retain filing acknowledgements and check status after submission. A prepared document or initiated payment is not the same as a completed filing. For an entity-specific review, see company compliance support or contact Karfiling with your entity type, period and existing records.