Which Registrar receives an annual filing from Imphal?
This is the first genuinely local question, and on compliance it is a sharper one than on any other MCA service, because the office that receives your annual return is the same office that adjudicates the penalty if you file it late.
- Your RegistrarROC Shillong
- Appointed underSection 396, Companies Act, 2013
- Also adjudicates underSection 454, appeal to the Regional Director
- Jurisdiction redrawnNo, unchanged in 2026
The map changed in 2026, but not for Manipur
MCA notification S.O. 4850(E) dated 23 October 2025 established ten Registrars of Companies with fresh territorial jurisdictions. It was to commence on 1 January 2026 and was deferred to 16 February 2026. Both dates are now past, so this is live law rather than something coming.
What it did: the NCT of Delhi became Delhi-I at South Delhi and Delhi-II at Central Delhi, split by district. Haryana left the Delhi office for a Registrar of its own at Chandigarh. Uttar Pradesh became UP-I at Kanpur and UP-II at NOIDA, with the western districts on the NOIDA list and Lucknow, Varanasi, Prayagraj and Gorakhpur on the Kanpur one. Maharashtra gained Mumbai-II at Navi Mumbai alongside Mumbai-I, Nagpur and Pune. West Bengal became Kolkata-I, which is the district of Kolkata alone, and Kolkata-II for the rest of the state. Manipur was not among them, so the Registrar that handled your incorporation still receives your annual filing. Existing CINs do not change and pending files transfer, but new filings go to the office that holds the jurisdiction now.
Why the adjudicating officer matters on compliance and not on much else
On most MCA filings the office is a queue. On an annual filing it is a decision maker, because Section 454 makes the Registrar the adjudicating officer who imposes the penalty for a default, after giving the company and its officers a reasonable opportunity of being heard, with an appeal to the Regional Director within sixty days.
That is a separate proceeding from the additional fee you pay at the portal when you file late, and it is the limb people do not plan for. It is also the reason the office that covers Imphal is worth knowing rather than guessing: correspondence, hearing notices and the order itself come from there, and a notice sent to the registered office of record is validly served whether or not anyone is still collecting post at that address.
Does Manipur add returns the MCA calendar never shows?
The second and third genuinely local things are not MCA filings at all, which is precisely why they are missed. They sit under state law, they run on state dates, and a package sold as company compliance almost never contains them.
Professional tax: two registrations and two return cycles in Manipur
Manipur levies professional tax under Article 276 of the Constitution, so a company with an office and staff here normally holds two registrations. The enrolment certificate covers the entity's own annual liability. The registration certificate covers tax deducted from employees' salaries, and it carries its own periodic return with its own due dates set by Manipur rather than by the Centre. Neither appears on an MCA compliance calendar, neither is inside a package sold as ROC compliance, and the enrolment keeps raising an annual demand with interest whether or not anyone at the company remembers it exists.
| Obligation | Set by | Where it lives |
|---|---|---|
| AOC-4, annual return, ADT-1, audit, AGM | The Companies Act, 2013 | Central law, identical in Manipur and everywhere |
| Which office receives and judges the filing | Section 396 and Section 454 | ROC Shillong |
| Professional tax enrolment and returns | Article 276 and the state law | Manipur levies it |
| Shops and Establishments renewal and return | The Manipur Shops and Establishments Act | State law, no central Act exists |
| Labour registrations and returns | The four Labour Codes, in force 21 November 2025 | Central Codes, state rules and returns |
| Company return of income, TDS, GST | Income-tax Act, 2025 and the CGST Act, 2017 | Central law, filed on central portals |
The practical consequence of splitting the calendar this way
Most companies buy compliance as one product and then discover that the product had a boundary. The MCA calendar is bought, the state calendar is not, and the first anyone hears about the second is a demand notice with interest already running on it.
The fix is unglamorous: list every registration the company actually holds in Manipur at the start of the year, put each one on the same page as the ROC dates, and check the list again whenever the company hires in a new state. A company with an office in Imphal and one remote employee elsewhere can pick up a second state's obligations without anyone deciding to, because these registrations follow the place of work rather than the registered office.
Everything else is national, and that is worth stating plainly
A location page that pretends the law changes at a state line is selling geography. Almost all of a private company's compliance is central law, and knowing which parts those are is what stops you paying for a local specialist you do not need.
- The forms. AOC-4 under Section 137 and the annual return under Section 92, on the MCA V3 portal, identical everywhere
- The fees. ₹200 to ₹600 per form on the nominal share capital slab, national, with no state loading
- The deadlines. Thirty days and sixty days from your own annual general meeting, not from a fixed state calendar
- The audit. Section 139 applies to every company with no turnover threshold, in Manipur as anywhere
- The penalties. Section 92(5) and Section 137(3), halved for a small company by Section 446B, uniform nationally
- Director KYC. Rule 12A, now once in three financial years by 30 June since G.S.R. 943(E) took effect on 31 March 2026
So does it matter whether your provider sits in Imphal?
Less than the market implies. Every ROC form is filed electronically with a digital signature that works from anywhere, the Registrar is fixed by your registered office rather than by your adviser's address, and the Companies Act does not vary by state. Nobody has to walk anything into an office.
What does matter is whether whoever files for you has read what changed recently. Two rules moved within a month of each other: G.S.R. 880(E) on 1 December 2025 raised the small company limits to ₹10 crore and ₹100 crore, and G.S.R. 943(E), in force from 31 March 2026, made director KYC a once in three years filing due on 30 June. A local provider working from a 2019 checklist will bill you for four board meetings and an annual KYC. A remote one who has read the notifications will not.
We will confirm your Registrar and your filings, free
Send us the CIN. We pull the MCA master data, confirm which office covers Imphal, apply the small company test to your own numbers and tell you which filings you actually owe this year. In writing, before any engagement.
When are the FY 2025-26 deadlines for a Imphal company?
Every ROC date below runs from your own annual general meeting rather than from a fixed calendar date, which is why a published date graphic is only ever right for a company that meets on the last permitted day. Hold the meeting in August and everything moves forward with it.
| When | What is due | Under |
|---|---|---|
| 30 June | Form DPT-3 for the position at 31 March, and DIR-3 KYC for any director whose three-year block ends this year | Rule 16 and Rule 12A |
| Up to 30 September 2026 | Annual general meeting, within six months of 31 March 2026 and on 21 clear days' notice | Section 96(1) and Section 101 |
| 15 October 2026 | Form ADT-1, fifteen days from the appointing meeting | Rule 4(2), Audit and Auditors Rules |
| 30 October 2026 | Form AOC-4 or AOC-4 XBRL, thirty days from the meeting | Section 137(1) |
| 31 October | MSME Form I for April to September, and the company return of income where a tax audit applies | Section 405 order |
| 29 November 2026 | MGT-7A or MGT-7, sixty days from the meeting | Section 92(4) |
| 31 December | GSTR-9 annual return, with GSTR-9C above ₹5 crore turnover | CGST Act, 2017 |
| 30 April | MSME Form I for October to March | Section 405 order |
| Manipur dates | Professional tax enrolment and salary deduction returns, on the dates Manipur sets | Article 276 and the Manipur law |
What actually causes a late filing, in Imphal or anywhere
None of the four is the Registrar and none of them is geography. All four are visible months in advance, and each takes about a week to fix, which is exactly as long as you do not have in the last week of October.
- An expired digital signature. A Class 3 certificate runs one to three years and expires quietly. Renewal plus MCA re-registration takes about a week
- A deactivated DIN. A missed Rule 12A KYC deactivates it, and a deactivated DIN cannot sign anything. ₹5,000 and a few days to restore
- An audit that has not started. Section 139 has no threshold, so this stage exists even for a company that did not trade, and it cannot be compressed into a fortnight
- Missing meeting records. AOC-4 needs the board's report and the AGM minutes. Minutes have to be entered in the book within thirty days under Section 118
- An unresolved auditor position. A five-year term that has run, or a casual vacancy never filled under Section 139(8), stops the audit before it starts
- A three-year backlog. Section 164(2) disqualifies every director after three continuous years of non-filing, for five years, and no scheme reverses it
If you already have a backlog, the window is open until 15 September 2026
The Companies Compliance Facilitation Scheme, 2026 was introduced by MCA General Circular No. 01/2026 dated 24 February 2026, came into force on 15 April 2026, and was extended twice, most recently to 15 September 2026 by General Circular No. 04/2026 dated 31 August 2026. It lets a company file overdue forms on the normal fee plus only 10 per cent of the additional fee, with immunity from penalty where the filing is made before an adjudication notice issues or within thirty days of one.
The covered list is closed and narrower than most summaries suggest: MGT-7, MGT-7A, the AOC-4 family including CFS, NBFC (Ind AS) and XBRL, ADT-1, FC-3, FC-4 and the Companies Act, 1956 legacy forms. DIR-3 KYC, DPT-3, MSME Form I, CSR-2, INC-20A and MGT-14 are not in it. And it reaches nothing at all where a final strike-off notice has already been served, a strike-off or dormancy application is pending, or the company is classed as a vanishing company.
How we run a compliance year for a Imphal company
Six stages across about nine months. The first two are local and the rest are national, which is a fair description of the whole service.
Confirm the Registrar and the state registrations
We pull your MCA master data against the CIN and confirm which office covers Imphal after the S.O. 4850(E) redraw of 16 February 2026, then list every registration you actually hold in Manipur: the Shops and Establishments registration, the professional tax enrolment and, where you have staff, the salary deduction registration, and any labour registration.
Apply the tests that decide the year
The Section 2(85) small company test on the ₹10 crore and ₹100 crore limits raised by G.S.R. 880(E), the Rule 3 XBRL test, the Section 135 CSR test, and where each director sits in their Rule 12A three-year KYC block. You get the answer in writing, including the filings you do not owe, before there is an engagement.
Close the books and support the audit
Ledgers reconciled to the bank, to the GST returns and to Form 26AS. Schedule III financial statements, with a cash flow statement only where the proviso to Section 2(40) requires one. We check the accounting software keeps the edit log required by the proviso to Rule 3(1) of the Companies (Accounts) Rules, because the auditor reports on it by name under Rule 11(g).
Run the meetings and file on your own dates
Board meetings to the count your company actually owes under Section 173, then the annual general meeting by 30 September 2026 on twenty-one clear days' notice. ADT-1 within fifteen days, AOC-4 within thirty and the annual return within sixty, each prepared ten to fifteen working days ahead of its own date.
Clear the conditional and the Manipur set
DPT-3 by 30 June, MSME Form I by 31 October and 30 April, CSR-2 where Section 135 applies, MGT-14 within thirty days of any special resolution, DIR-3 KYC for whichever directors are in their block year, and the Manipur professional tax returns on the dates the state sets.
Reconcile the calendars and hand over
The AOC-4 accounts, the return of income and the GSTR-9 have to agree with each other before any of them is final, because a mismatch between AOC-4 turnover and GSTR-9 turnover is the fastest route to a notice. At year end you get the filed forms, the challans, the updated registers and a due diligence folder that can be handed to an investor without preparation.
Guides and resources
The national detail this page deliberately does not duplicate: the Registrar mapping notification, the full annual return walkthrough, the 2026-27 calendar, and the two 2025 notifications that changed what most companies owe.
Company compliance in Imphal: questions we are actually asked
Drawn from real search queries, from the Companies Act, 2013 as it stands after the December 2025 amendments, and from the annual filings we complete every week.
One team for the MCA calendar and the Manipur one
We confirm which Registrar covers Imphal, apply the small company test to your own numbers, and put the ROC, tax and state dates on a single page. Free, in writing, before any engagement.
Nebin Binoy 
