What is the due date for AOC-4 and MGT-7 for FY 2024-25?

For FY 2024-25, AOC-4 is due by 30 October 2025 for most companies and by 27 September 2025 for OPCs. MGT-7 and MGT-7A are due by 29 November 2025. Form 11 for LLPs is due by 30 May 2025 and Form 8 for LLPs is due by 30 October 2025.

What is the penalty for late filing of annual return?

Late filing of AOC-4 or MGT-7 attracts a penalty of Rs 100 per day per form from the due date with no maximum cap under the Companies Act 2013. If a company fails to file annual returns for three consecutive financial years, all directors are disqualified under Section 164(2) for five years. The company may also be struck off by the ROC.

What forms does an LLP need to file annually?

An LLP must file Form 11 Annual Return by 30 May every year and Form 8 Statement of Accounts and Solvency by 30 October every year. Both forms are mandatory even for dormant LLPs with zero turnover. In addition the LLP must file ITR-5 income tax return by 31 October. Statutory audit is required only if turnover exceeds Rs 40 lakhs or contribution exceeds Rs 25 lakhs.

What is the difference between MGT-7 and MGT-7A?

MGT-7 is the standard Annual Return for all Private Limited Companies except small companies. MGT-7A is a simplified one-page Annual Return for Small Companies with paid-up capital up to Rs 4 crore and turnover up to Rs 40 crore, and for One Person Companies. Both are due within 60 days from the date of AGM.

Is annual filing mandatory for a newly incorporated company with zero income?

Yes. Annual filing is mandatory for all registered companies and LLPs regardless of income or business activity. A newly incorporated company must also file INC-20A within 180 days of incorporation as a one-time requirement. Failure to file annual returns for three consecutive years leads to director disqualification under Section 164(2).

What is DIR-3 KYC and when must it be filed?

DIR-3 KYC is the annual KYC requirement for all individuals holding a Director Identification Number or DIN. It must be filed by 30 September every year. Non-filing by the deadline deactivates the DIN and the company cannot file any MCA forms until the KYC is completed. A late fee of Rs 5000 applies after the deadline.

What is ADT-1 and when is auditor appointment required?

ADT-1 is the MCA form for informing the ROC about the appointment of a statutory auditor. It must be filed within 15 days of the AGM at which the auditor is appointed or reappointed. Auditor rotation is mandatory every five years for certain categories of companies. The first auditor of a newly incorporated company is appointed by the Board within 30 days of incorporation.

Does a Section 8 company or NGO need to file annual returns?

Yes. Section 8 companies are registered under the Companies Act 2013 and must file AOC-4 and MGT-7 annually just like other companies. Additionally they file ITR-7 as income tax return and require a Form 10B audit from a CA if turnover exceeds Rs 5 crore. They must also maintain their 12AB registration and 80G approval which require annual compliance.

INC-20A is the Declaration of Commencement of Business. It is a one-time form that must be filed by companies incorporated after November 2019 within 180 days of incorporation. It certifies that each subscriber has paid their share subscription amount. Companies cannot commence business or borrow money without filing INC-20A. Failure to file attracts a Rs 50000 penalty on the company and Rs 1000 per day on directors.

All MCA Forms · Companies Act 2013 · Annual Compliance

Annual Filing of Company & LLP

Complete ROC Annual Compliance — AOC-4, MGT-7, Form 8, Form 11, Statutory Audit, Books Finalisation, Auditor Appointment and more. Zero penalty. On time. By dedicated CS + CA.

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⚠️ Key Deadlines Every Year AOC-4: 30 October · MGT-7/7A: 29 November · Form 11 (LLP): 30 May · Late fee ₹100/day per form — no cap

🏢 Private Limited Company

Annual Compliance — Private Limited Company

All Companies Act 2013 mandatory filings. Missing even one triggers ₹100/day late fee and director disqualification risk.

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Mandatory

Books Finalisation & Accounts Preparation

Due: Before statutory audit

Preparation of Balance Sheet, P&L Statement, Cash Flow, Notes to Accounts as per Companies Act and Ind AS/AS applicable. Mandatory before statutory audit begins.

₹4,999 excl. GST

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Mandatory

Statutory Audit (Tax Audit if applicable)

Due: 30 September every year

Independent audit by a Chartered Accountant under Section 139. Audit Report (Form 3CA/3CB + 3CD for tax audit). Mandatory for all companies regardless of turnover.

Custom based on turnover

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AOC-4

AOC-4 — Financial Statements Filing

Due: 30 October every year

Filing of audited Balance Sheet, P&L and Board Report with ROC via Form AOC-4 (or AOC-4 XBRL for listed/large companies). Late fee ₹100/day. Directors liable for non-filing.

₹2,999 excl. GST

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MGT-7

MGT-7 — Annual Return Filing

Due: 29 November every year

Annual Return of the company — shareholding pattern, directors, changes during the year, registered office. Filed on MCA21. MGT-7A for small companies (turnover <₹2 crore) and OPC.

₹2,499 excl. GST

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ADT-1

Auditor Appointment / Change (ADT-1)

Due: 15 days from AGM

Appointment of statutory auditor at AGM. Form ADT-1 filed within 15 days of AGM. Change of auditor requires Board resolution + ADT-1. Rotation mandatory every 5 years.

₹1,499 excl. GST

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MGT-14 + BM

Board Meeting Minutes & AGM Compliance

Due: Within 30 days of meeting

Preparation of Board Meeting minutes, AGM notice, AGM minutes, Statutory Register maintenance, MGT-14 filing for special/ordinary resolutions per Sec 118 & 119.

₹2,999 excl. GST

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INC-20A

INC-20A — Commencement of Business

Due: Within 180 days of incorporation

One-time form for all companies incorporated after November 2019. Declaration that each subscriber has paid their share capital. Non-filing: ₹50,000 penalty + strike-off risk.

₹1,999 excl. GST

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DIR-3 KYC

DIR-3 KYC — Director KYC

Due: 30 September every year

Annual KYC for all directors holding DIN. DIR-3 KYC Web (no changes) or DIR-3 KYC Form (changes). Non-filing by 30 Sep deactivates DIN — company cannot file anything.

₹499 per director

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Board Report

Board Report Drafting (Section 134)

Due: Before AGM every year

Mandatory Board Report u/s 134 — Directors' Responsibility Statement, CSR (if applicable), Internal Financial Controls, Related Party disclosures, Extract of Annual Return.

₹2,499 excl. GST

⚠️

Penalty for Late Filing: ₹100 per day per form — no maximum cap under the Companies Act. AOC-4 + MGT-7 together = ₹200/day. Directors may also be disqualified under Section 164(2) if the company defaults on filing for 3 consecutive years. TAXAJ tracks all deadlines with automated alerts — no delay ever.

📦 All-in-One Annual Compliance Package — Private Limited

Books Finalisation + Statutory Audit + AOC-4 + MGT-7 + Board Report + AGM + ADT-1 + DIR-3 KYC — one price, one team, zero missed deadlines.

🚀 View All-in-One Package →

🤝 LLP

Annual Compliance — Limited Liability Partnership

LLPs must file Form 8 and Form 11 every year plus income tax return ITR-5. Non-filing attracts ₹100/day late fee — even for dormant LLPs.

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Mandatory

Books Finalisation & Accounts Preparation

Due: Before 30 September (for Form 8)

Preparation of Profit & Loss Account, Balance Sheet and Capital Account for LLP. Required before filing Form 8. Mandatory audit if turnover >₹40 lakhs or contribution >₹25 lakhs.

₹3,999 excl. GST

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Form 8

Form 8 — Statement of Accounts & Solvency

Due: 30 October every year

Annual financial statement filed with MCA. Contains Balance Sheet and Statement of Solvency. Certified by a Designated Partner. CA/CS certificate required if turnover >₹40L or audit applicable.

₹2,499 excl. GST

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Form 11

Form 11 — Annual Return of LLP

Due: 30 May every year

Annual Return of LLP — partners' details, capital contribution, changes during the year. CS certificate required if turnover >₹5 crore or contribution >₹50L. Mandatory for every LLP.

₹1,999 excl. GST

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ITR-5

LLP Income Tax Return (ITR-5)

Due: 31 October every year

LLP taxed at flat 30%. Partners' remuneration & interest deductible u/s 40(b). Partners' share exempt u/s 10(2A). AMT (18.5%) applicable. Separate from partners' personal ITR.

Custom based on turnover

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DPIN KYC

Designated Partner KYC (DPIN)

Due: 30 September every year

Annual KYC for all designated partners holding DPIN. Non-filing deactivates DPIN — the LLP cannot file Form 8 or Form 11 until KYC is completed.

₹499 per partner

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LLP Agreement

LLP Agreement Amendment (Form 3)

Due: Within 30 days of change

Any change in LLP Agreement — partner addition/removal, profit sharing ratio, business object, capital — must be filed via Form 3 within 30 days of the change.

₹2,499 excl. GST

📦 LLP Annual Compliance Bundle

Books + Audit (if applicable) + Form 8 + Form 11 + ITR-5 + DPIN KYC — all in one package. Even if zero income, filing is mandatory.

🤝 LLP Compliance →

👤 OPC

Annual Compliance — One Person Company (OPC)

OPC files ITR-6 and same forms as Pvt Ltd but with relaxations. AOC-4 due within 180 days of financial year end. MGT-7A (simplified) instead of full MGT-7.

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Mandatory

Books Finalisation + Statutory Audit

Due: Before 30 September

OPC mandatory audit regardless of turnover. Financial statements as per Companies Act 2013. Board Report simplified — cash flow statement not required for OPC.

₹5,999 excl. GST

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AOC-4

AOC-4 — OPC Financial Statement

Due: Within 180 days of FY end

OPC AOC-4 is due within 180 days of financial year end — earlier than 30 October for other companies. Only the sole member/director's DSC is required for filing.

₹2,499 excl. GST

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MGT-7A

MGT-7A — OPC Annual Return

Due: 29 November every year

OPC files the simplified MGT-7A (one page) instead of full MGT-7. CS certification not required. Contains sole member details, nominee, share capital and changes.

₹1,999 excl. GST

📢 Public Limited

Annual Compliance — Public Limited Company

Public companies have additional obligations — XBRL filing, Secretarial Audit, CSR reporting and SEBI compliance if listed.

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AOC-4 XBRL

AOC-4 XBRL — Financial Statements

Due: 30 October every year

Listed and large public companies must file financials in XBRL format (iXBRL). Includes Ind AS compliant financials with taxonomy mapping.

Custom

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MR-3

Secretarial Audit Report (MR-3)

Due: Before AGM every year

Mandatory for public companies with paid-up capital ≥₹10 crore or turnover ≥₹250 crore. Conducted by a Practising Company Secretary. Annexed to Board Report.

Custom

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CSR-2

CSR Reporting & Form CSR-2

Due: 31 March every year

Mandatory for companies with net profit ≥₹5 crore, turnover ≥₹1,000 crore or net worth ≥₹500 crore. 2% of average net profit spent on CSR. Form CSR-2 filed separately.

Custom

🤲 Section 8 / NGO

Annual Compliance — Section 8 Company / NGO

Section 8 companies file ITR-7 and require Form 10B audit if turnover exceeds ₹5 crore. Renewal of 12AB and 80G registrations is separate.

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Mandatory

Books + Accounts (Charitable Purpose)

Due: Before 31 October each year

Accounts under Companies Act 2013. 85% application of income tracked. Corpus donations shown separately. Income and expenditure account prepared per charitable trust norms.

₹4,999 excl. GST

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Form 10B

Form 10B — Charitable Trust Audit

Due: 31 October every year

CA audit mandatory for 12AB registered entities with turnover >₹5 crore. Form 10B (or 10BB) filed online. Covers 85% application, corpus, accumulation via Form 10.

Custom

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ITR-7

ITR-7 — Section 8 Income Tax Return

Due: 31 October every year

Section 8 companies file ITR-7. Sec 11/12AB exemption claimed. Form 9A (income not applied) and Form 10 (accumulation) filed separately if applicable. FCRA coordination.

Custom

🏦 Nidhi Company

Annual Compliance — Nidhi Company

Nidhi companies file all standard company forms plus NDH-specific forms — NDH-1 and NDH-3 (half-yearly). Non-filing risks cancellation of Nidhi status.

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NDH-1

NDH-1 — Return of Statutory Compliances

Due: Within 90 days of each half year

Half-yearly return covering: 200 member requirement, net owned funds, ratio of deposits to net owned funds. Filed twice yearly (April 30 and October 30).

₹2,499 excl. GST

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NDH-3

NDH-3 — Half-Yearly Return

Due: 30 April & 30 October every year

Half-yearly return on deposits, members and loans. Monitors compliance with Nidhi Rules 2014 — 1:20 deposit to net owned fund ratio. Mandatory for all Nidhi companies.

₹1,999 excl. GST

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AOC-4 + MGT-7

Standard Annual Filing — AOC-4 + MGT-7

Due: October / November every year

Nidhi companies also file all standard company annual forms — AOC-4 (financial statements), MGT-7 (annual return), Board Report, DIR-3 KYC — in addition to NDH forms.

₹4,999 bundle

⏰ Annual Deadlines

ROC Annual Filing Due Dates — Every Financial Year

These deadlines apply every year for all registered companies and LLPs. Late fee ₹100 per day per form — no maximum cap.

DIR-3 KYC

Director / DP KYC

30 September

All directors & designated partners · ₹5,000 post-deadline

ADT-1

Auditor Appointment

Within 15 days of AGM

New auditor or reappointment at AGM every year

AOC-4

Financial Statements

30 October

Private Ltd / Public Ltd · 30 days from AGM · ₹100/day

AOC-4 (OPC)

OPC Financial Statement

27 September

Within 180 days of FY end · Earlier than other companies

MGT-7 / 7A

Annual Return

29 November

60 days from AGM · Small cos & OPC file MGT-7A

Form 11 (LLP)

LLP Annual Return

30 May

Every LLP mandatory · Even dormant LLPs must file

Form 8 (LLP)

LLP Statement of Accounts

30 October

Within 30 days of 6 months from financial year end

ITR-6

Company Income Tax Return

31 October

All companies · Mandatory even if zero income or dormant

ITR-5

LLP Income Tax Return

31 October

All LLPs · 30% flat tax rate · AMT 18.5% applicable

⚙️ Process

How TAXAJ Handles Your Annual Filing End-to-End

From books to certificate — our CS + CA team manages everything. You just review and approve.

Document Collection

Shared checklist via WhatsApp. Bank statements, invoices, P&L workings collected.

Books Finalisation

CA team finalises accounts — Balance Sheet, P&L, Cash Flow per Companies Act.

Statutory Audit

Independent CA conducts audit. Audit Report (3CA/3CB + 3CD if applicable) prepared.

MCA Filing

CS files AOC-4, MGT-7/7A, ADT-1, DIR-3 KYC via MCA21 with DSC. You approve.

SRN & Confirmation

SRN numbers shared for all forms. Challan receipts and filing acknowledgements sent.

🏆 Why TAXAJ

Why 5,000+ Companies File Annual Compliance with TAXAJ

👨‍💼

Dedicated CS + CA Team

Every client gets a dedicated Company Secretary + Chartered Accountant. Not a portal, not a chatbot.

⏰

Zero Missed Deadlines

Automated deadline tracking. Reminders sent 30 days, 7 days and 1 day before every due date.

💰

Fixed, Transparent Pricing

Price shown upfront. No hidden charges post filing. Government fees billed separately and clearly.

📱

WhatsApp-First Communication

Your CS is directly on WhatsApp. Documents shared, forms reviewed, SRNs sent — all on WhatsApp.

🌐

All Entity Types Covered

Pvt Ltd, LLP, OPC, Public, Section 8, Nidhi, Producer, Foreign Subsidiary — every entity type.

📍

4 Physical Offices

Delhi, Bangalore, Bihar, Goa — walk in for document signing, DSC, notarisation and consultation.

🔒

100% Compliant Filings

All filings reviewed by senior CS before submission. Zero rejections from MCA in our client history.

📋

Post-Filing Support

SRN records maintained. Any MCA notice or query handled by the same team that filed.

📚 Annual Filing Guide

Complete Guide to Annual Filing of Companies & LLPs in India

Everything directors and partners need to know about ROC annual compliance under Companies Act 2013.

📋 What is Annual Filing of a Company — AOC-4 and MGT-7 Explained

Every company registered under the Companies Act 2013 must file two mandatory forms with the Registrar of Companies (ROC) every year — AOC-4 (financial statements including Balance Sheet and P&L) and MGT-7 (Annual Return covering shareholding and director details). AOC-4 is due within 30 days of AGM (typically 30 October) and MGT-7 within 60 days of AGM (typically 29 November). Late filing attracts ₹100 per day per form with no maximum cap. TAXAJ provides end-to-end annual compliance services for Private Limited Companies →

🤝 LLP Annual Filing — Form 8 and Form 11 Differences

LLPs file two annual forms: Form 11 (Annual Return) due by 30 May every year — covers partners, capital contribution and changes; and Form 8 (Statement of Accounts & Solvency) due by 30 October every year — covers financial position. Audit is mandatory only if turnover exceeds ₹40 lakhs or contribution exceeds ₹25 lakhs. Even dormant LLPs with zero turnover must file both forms annually. Non-filing attracts ₹100 per day late fee per form. TAXAJ provides complete LLP compliance services →

🏢 First Annual Filing of a Newly Incorporated Company — What's Different

Newly incorporated companies have additional compliance: INC-20A (Commencement of Business) must be filed within 180 days of incorporation — failing which a ₹50,000 penalty applies and the company faces ROC strike-off risk. The first AGM must be held within 9 months of the first financial year end (vs 6 months for subsequent years). The first auditor is appointed by the Board within 30 days of incorporation. TAXAJ tracks all post-incorporation deadlines for newly incorporated companies →

⚠️ Penalty for Late Filing of Annual Return — Consequences of Non-Compliance

Beyond the ₹100/day late fee, under Section 164(2) of the Companies Act 2013, if a company fails to file annual returns for 3 consecutive financial years, all directors become disqualified for 5 years. The company may also be struck off by the ROC under Section 248. A company's banking operations may be impacted if compliance is pending for extended periods. TAXAJ maintains a zero-default record across all clients. View All-in-One Compliance Package →

📊 MGT-7 vs MGT-7A — Which Annual Return Form Does Your Company File?

MGT-7 is the standard Annual Return for all Private Limited Companies except small companies. MGT-7A is a simplified one-page Annual Return for Small Companies (paid-up capital ≤₹4 crore AND turnover ≤₹40 crore) and One Person Companies (OPC). Both are due within 60 days from the date of AGM. MGT-7 requires a CS certificate if paid-up capital exceeds ₹10 crore or turnover exceeds ₹50 crore. TAXAJ determines the correct form automatically. OPC Compliance → | Pvt Ltd Compliance →

🔗 Related Services

Complete Business Compliance — Beyond Annual Filing

Annual filing is one part of your year-round compliance calendar. TAXAJ covers everything.

ITR-6 / ITR-5 / ITR-7

Director / name / object

📝

Minutes & Registers

Statutory maintenance

🚀

All-in-One Package

Everything covered

❓ FAQ

Frequently Asked Questions — Annual Filing

Yes. Annual filing is mandatory for ALL registered companies and LLPs regardless of income, activity or dormancy. A company with zero transactions must still file AOC-4 (with nil financials) and MGT-7 every year. An LLP with zero business must file Form 8 and Form 11. Non-filing for 3 consecutive years results in director disqualification under Section 164(2).

For a Private Limited Company, the key dates are: 30 September — Director KYC (DIR-3 KYC) and Statutory Audit; 30 October — Financial Statements (AOC-4); 29 November — Annual Return (MGT-7); 31 October — Income Tax Return (ITR-6). AGM must be held by 30 September every year. These dates apply every financial year. TAXAJ sends automated reminders before each deadline.

Late filing attracts ₹100 per day per form from the due date — with no maximum cap. For AOC-4 + MGT-7 together that is ₹200 per day. If a company fails to file for 3 consecutive years, all directors are disqualified under Section 164(2) for 5 years. The company may also be struck off by the ROC under Section 248. TAXAJ's automated tracking ensures no client ever pays late fees.

AOC-4 is the form for filing Financial Statements — it contains the audited Balance Sheet, Profit & Loss Account, Cash Flow Statement, Board Report and Auditor's Report. It is filed within 30 days of AGM. MGT-7 is the Annual Return — it contains details of registered office, shareholding pattern, directors, KMP and changes during the year. It is filed within 60 days of AGM. Small companies and OPCs file the simplified MGT-7A instead of MGT-7.

Statutory audit is mandatory for LLPs only if: (1) annual turnover exceeds ₹40 lakhs in any financial year, OR (2) capital contribution exceeds ₹25 lakhs. If neither threshold is crossed, the LLP can file Form 8 without a CA audit — the designated partners themselves certify the accounts. However, income tax audit under Section 44AB may still apply if turnover exceeds ₹1 crore (business) or ₹50 lakhs (professional services).

INC-20A is a one-time form — the Declaration of Commencement of Business — certifying that subscribers have paid their share capital. It must be filed within 180 days of company incorporation. Companies incorporated after November 2019 cannot commence business or borrow money until INC-20A is filed. Failure to file attracts ₹50,000 penalty on the company and ₹1,000/day on each defaulting director. TAXAJ files INC-20A immediately after incorporation for all its company registration clients.

Get Your Annual Filing Done — On Time, Every Time

Private Limited · LLP · OPC · Section 8 · Nidhi — dedicated CS + CA team. AOC-4, MGT-7, Form 8, Form 11, Audit, Books. Zero penalties. Starts ₹1,499.

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🏆 5,000+ Annual Filings · ✅ Zero Missed Deadlines · CS + CA Team · 📍 Pan-India