{"id":995,"date":"2026-08-14T10:25:06","date_gmt":"2026-08-14T04:55:06","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/?p=995"},"modified":"2026-08-14T11:07:29","modified_gmt":"2026-08-14T05:37:29","slug":"roc-annual-filing-private-limited-company","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/roc-annual-filing-private-limited-company\/","title":{"rendered":"ROC Annual Filing for Private Limited Companies \u2014 Complete Guide 2025-26"},"content":{"rendered":"<p>Every company registered in India must file its annual returns with the Registrar of Companies (ROC) \u2014 regardless of turnover, profit, or whether it did any business at all. For a private limited company that means two core filings each year, <strong>AOC-4<\/strong> and <strong>MGT-7<\/strong>, plus a handful of supporting forms. Miss them and the penalties add up fast, with no upper limit. This guide covers the forms, the FY 2025-26 due dates, the penalties, and how to stay clean.<\/p>\n<p>To see your exact deadlines and any accumulated late fee, enter your AGM date into our <a href=\"https:\/\/www.taxaj.com\/roc-filing-due-date-late-fees-calculator\" target=\"_blank\" rel=\"noopener\">ROC filing due date &amp; late fee calculator<\/a>.<\/p>\n<h2>What is ROC annual filing?<\/h2>\n<p>ROC annual filing is the yearly submission of a company&#8217;s financial statements and annual return to the Ministry of Corporate Affairs (MCA) under the Companies Act 2013. It tells the government who owns and runs the company and what its financial position is. It is a legal obligation for <strong>every<\/strong> registered company \u2014 private limited, OPC, and public \u2014 and separately for every LLP.<\/p>\n<h2>Is filing mandatory even for a dormant or zero-turnover company?<\/h2>\n<p>Yes. Even a company with zero revenue, no employees and no transactions must file AOC-4 (with nil financials) and MGT-7 every year. Non-filing risks a per-day penalty, director disqualification after three years, and eventual strike-off under Section 248. If a company is genuinely inactive, you can apply for <em>Dormant Company<\/em> status (Section 455) to reduce compliance \u2014 but that is a separate filing, not an exemption from filing.<\/p>\n<h2>The key forms and FY 2025-26 due dates<\/h2>\n<p>Assuming the AGM is held on the last permitted date of 30 September 2026 (for the year ending 31 March 2026):<\/p>\n<ul>\n<li><strong>ADT-1<\/strong> \u2014 auditor appointment \u2014 within 15 days of AGM (15 October 2026).<\/li>\n<li><strong>AOC-4<\/strong> \u2014 financial statements \u2014 within 30 days of AGM (30 October 2026). OPCs file within 180 days of year-end.<\/li>\n<li><strong>MGT-7 \/ MGT-7A<\/strong> \u2014 annual return \u2014 within 60 days of AGM (29 November 2026). Small companies and OPCs use MGT-7A.<\/li>\n<li><strong>DPT-3<\/strong> \u2014 return of deposits\/loans \u2014 by 30 June, filed by all companies even with nil deposits.<\/li>\n<li><strong>MSME-1<\/strong> \u2014 outstanding dues to MSME vendors \u2014 half-yearly, by 30 April and 31 October.<\/li>\n<li><strong>DIR-3 KYC<\/strong> \u2014 director KYC \u2014 now triennial from FY 2025-26.<\/li>\n<\/ul>\n<p>Held the AGM earlier? Every deadline moves forward with it. Use the <a href=\"https:\/\/www.taxaj.com\/roc-filing-due-date-late-fees-calculator\" target=\"_blank\" rel=\"noopener\">due date calculator<\/a> to get your exact dates.<\/p>\n<h2>The penalty: \u20b9100 per day, no cap<\/h2>\n<p>Since 1 July 2018, late filing of AOC-4 and MGT-7 attracts an additional fee of <strong>\u20b9100 per day per form with no maximum limit<\/strong>. For both forms together that is \u20b9200\/day \u2014 about \u20b92.19 lakh over three years. This is what makes ROC default so expensive: unlike many MCA forms, the fee simply keeps growing until you file. You can also check the exact government filing fees on our <a href=\"https:\/\/www.taxaj.com\/mca-fee-calculator\" target=\"_blank\" rel=\"noopener\">MCA fee calculator<\/a>.<\/p>\n<h2>The bigger risk: director disqualification (Section 164(2))<\/h2>\n<p>If a company fails to file its financial statements or annual returns for <strong>any three consecutive financial years<\/strong>, every director is disqualified from being a director in any company for five years. The DIN shows as \u201cDisqualified\u201d on the MCA portal and can only be restored by an NCLT order after clearing all defaults. This applies to all of a director&#8217;s other companies too \u2014 so ROC default in one dormant company can jeopardise directorships everywhere.<\/p>\n<h2>CCFS-2026: a 90% late-fee waiver window<\/h2>\n<p>If you already have pending filings, the Companies Compliance Facilitation Scheme 2026 lets companies regularise at <strong>only 10% of the accumulated additional fee<\/strong> (a 90% waiver), valid until 15 July 2026. It covers private limited, OPC, public and foreign companies \u2014 but not LLPs. This is the cheapest window to clear old defaults; after it closes, the full \u20b9100\/day resumes.<\/p>\n<h2>How TAXAJ helps<\/h2>\n<p>TAXAJ&#8217;s CS\/CA team handles the full ROC annual compliance package for private limited companies, OPCs and LLPs \u2014 AOC-4, MGT-7\/7A, ADT-1, DPT-3, MSME-1 and DIR-3 KYC \u2014 and clears CCFS-2026 pending filings before the deadline. Start by checking your dates on the <a href=\"https:\/\/www.taxaj.com\/roc-filing-due-date-late-fees-calculator\" target=\"_blank\" rel=\"noopener\">ROC due date calculator<\/a>, or talk to us about <a href=\"https:\/\/www.taxaj.com\/private-limited-company\" target=\"_blank\" rel=\"noopener\">private limited company compliance<\/a>.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>What is the due date for AOC-4 and MGT-7 for FY 2025-26?<\/h3>\n<p>With an AGM on 30 September 2026: AOC-4 is due by 30 October 2026 (30 days after AGM) and MGT-7\/7A by 29 November 2026 (60 days after AGM). ADT-1 is due by 15 October 2026. If the AGM is earlier, the deadlines move forward. Late filing is \u20b9100\/day per form with no cap.<\/p>\n<h3>What is the penalty for late ROC filing?<\/h3>\n<p>\u20b9100 per day per form for AOC-4 and MGT-7, with no maximum \u2014 about \u20b9200\/day for both together. Beyond the fee, three consecutive years of non-filing disqualifies every director for five years under Section 164(2).<\/p>\n<h3>Is ROC filing mandatory for a company with no business?<\/h3>\n<p>Yes. Every registered company must file AOC-4 and MGT-7 annually even with zero turnover. To reduce compliance for a genuinely inactive company, apply for Dormant Company status under Section 455 \u2014 but you must still file.<\/p>\n<h3>What is CCFS-2026?<\/h3>\n<p>The Companies Compliance Facilitation Scheme 2026 lets companies with pending filings pay only 10% of the accumulated late fee (a 90% waiver), valid until 15 July 2026. It applies to companies but not LLPs.<\/p>\n<hr>\n<p><em>TAXAJ is a chartered-accountancy firm handling ROC\/MCA compliance across India. <a href=\"https:\/\/www.taxaj.com\/roc-filing-due-date-late-fees-calculator\" target=\"_blank\" rel=\"noopener\">Check your ROC due dates<\/a> or <a href=\"https:\/\/www.taxaj.com\/private-limited-company\" target=\"_blank\" rel=\"noopener\">book a compliance consultation<\/a>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Every private limited company must file AOC-4 and MGT-7 each year. Due dates, forms, the Rs 100\/day penalty, CCFS-2026 and how to stay compliant \u2014 2025-26 guide.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-995","post","type-post","status-publish","format-standard","hentry","category-secretarial-services"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=995"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/995\/revisions"}],"predecessor-version":[{"id":996,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/995\/revisions\/996"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}