🏛 Companies Act 2013 · MCA Portal · Pan-India
MCA ROC Filing & Annual Compliances for Companies
AOC-4 · MGT-7 · DIR-3 KYC · ADT-1 · All Mandatory Forms
Every company registered in India must file annual returns and financial statements with the Registrar of Companies (ROC) under the MCA portal. Missing these deadlines attracts ₹100 per day per form with no upper cap, director disqualification and potential company strike-off.
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📋 Key Deadlines at a Glance
AOC-4 (Financial Statements)30 days after AGM
MGT-7 / MGT-7A (Annual Return)60 days after AGM
ADT-1 (Auditor Appointment)15 days after AGM
DIR-3 KYC (Director KYC)30 Sep every year
MSME-1 (MSME Payments)30 Apr & 31 Oct
DPT-3 (Deposits Return)30 June every year
AGM Holding Deadline30 Sep (FY ending Mar)
Late Filing Penalty₹100/day/form (no cap)
🔍 Understanding ROC
What is ROC Filing and Why is it Mandatory?
The Registrar of Companies (ROC) is an office under the Ministry of Corporate Affairs (MCA) that administers companies incorporated in India under the Companies Act, 2013. Every company registered in India is assigned to a regional ROC office based on its registered state.
ROC filing refers to the mandatory annual submissions that every company must make to its ROC office through the MCA portal (www.mca.gov.in). These include financial statements (AOC-4), annual returns (MGT-7), auditor appointment notices (ADT-1) and director KYC forms (DIR-3 KYC). These filings are mandatory regardless of whether the company has started operations, generated any revenue, or is currently dormant.
Non-compliance with ROC filing requirements results in compounding penalties that grow daily without any cap, director disqualification, inability to secure bank loans or government tenders, and ultimately strike-off of the company from the MCA register. TAXAJ's dedicated Company Secretary and CA team handles all ROC filings with timely reminders and guaranteed compliance.
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Governed By
Companies Act, 2013 and Companies Rules
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Filed On
MCA V3 Portal (mca.gov.in)
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Who Must File
All registered companies — active, dormant or zero-turnover
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Penalty
₹100 per day per form — no maximum cap
📋 Annual Filing Forms
Mandatory ROC Filing Forms & Due Dates
Below are all the mandatory MCA / ROC forms a Private Limited Company must file each financial year under the Companies Act, 2013.
AOC-4
Critical
Financial Statements Filing
⏳ 30 days from AGM (by 30 Oct)
Mandatory filing of Balance Sheet, Profit & Loss Account, Cash Flow Statement and Director's Report with the ROC. Must be certified by a Chartered Accountant and digitally signed by director + auditor.
Applicable: All companies (Pvt Ltd, Public, OPC, Section 8)
Late penalty: ₹100/day, no cap. Additional ₹1,000 – ₹10,00,000 per officer.
MGT-7 / MGT-7A
Critical
Annual Return Filing
⏳ 60 days from AGM (by 29 Nov)
Annual return containing details of shareholders, directors, registered address, charges, share capital and changes during the year. MGT-7A is the simplified version for OPCs and Small Companies.
MGT-7: All companies | MGT-7A: OPC & Small Companies
Late penalty: ₹100/day, no cap. Director disqualification after 3 years of default.
ADT-1
Important
Auditor Appointment Notice
⏳ 15 days from AGM (by 15 Oct)
Notice to ROC about appointment or reappointment of statutory auditor. Must be filed after first AGM and thereafter every 5 years on rotation. Auditor must give consent via Form ADT-1.
Applicable: All companies with share capital
Late penalty: ₹300 for each day of delay.
DIR-3 KYC
Important
Director KYC Annual Filing
⏳ 30 September every year
Annual KYC verification of every director holding a DIN. First-time KYC is filed via DIR-3 KYC web form. Subsequent years require only DIR-3 KYC-Web (OTP-based). Failure deactivates the DIN.
Applicable: All directors with DIN
Late penalty: ₹5,000 per DIN to reactivate after deactivation.
DPT-3
Important
Return of Deposits
⏳ 30 June every year
Annual return disclosing outstanding loans and deposits received by the company that are exempt from deposit regulations. Even companies with nil deposits must file to confirm no deposits were accepted.
Applicable: All companies (including nil return)
Penalty: ₹5,000 – ₹25,000 for the company; ₹1,000 – ₹2,500 per day for officers.
MSME-1
Important
MSME Payment Return
⏳ 30 Apr (Oct–Mar) & 31 Oct (Apr–Sep)
Half-yearly return disclosing outstanding payments to MSME suppliers exceeding 45 days. Mandatory if the company has any MSME vendors. Non-filing may attract scrutiny of delayed payments to small businesses.
Applicable: Companies with MSME vendor payments pending over 45 days
Penalty: ₹25,000 – ₹3,00,000 for officers in default.
MBP-1
Regular
Director Interest Disclosure
⏳ First Board Meeting every FY
Every director must disclose their interest in other entities at the first board meeting of each financial year and whenever there is a change. Section 184 of Companies Act requires this as part of board meeting procedure.
Applicable: All directors
Penalty: Up to ₹1,00,000 per director.
BEN-2
Regular
Beneficial Ownership Return
⏳ 30 days of receiving Form BEN-1
Companies must disclose significant beneficial owners (those holding 10%+ of shares / voting rights). Applicable when any significant beneficial owner submits Form BEN-1 to the company.
Applicable: Companies with SBOs (10%+ shareholders)
Penalty: ₹10,000 + ₹200/day for continued default.
CHG-1 / CHG-9
Event-Based
Charge Creation / Modification
⏳ 30 days from creation / modification
When a company creates a charge on its assets (hypothecation, mortgage, pledge) in favour of a bank or lender, it must register the charge with ROC. CHG-9 is for debentures. Unregistered charges may not be enforceable.
Applicable: Companies borrowing from banks or issuing debentures
Late penalty: ₹10,000 – ₹1,00,000 for company; ₹25,000 per officer.
📅 Annual Calendar
ROC Annual Compliance Calendar for Companies
For companies with a financial year ending 31 March (standard Indian FY). All deadlines assume AGM held on 30 September.
April – June
30 AprMSME-1Outstanding MSME payments (Oct–Mar period)
30 JunDPT-3Return of deposits / exempt deposits
30 JunFC-GPR/FC-TRSFEMA / FDI reporting if applicable
July – September
30 SepAGMAnnual General Meeting must be held
30 SepDIR-3 KYCDirector KYC for all DIN holders
SepBoard MeetingsMin. 4 board meetings per year (gap max 120 days)
October – November
15 OctADT-1Auditor appointment notice to ROC
30 OctAOC-4Financial statements (Balance Sheet + P&L)
29 NovMGT-7/7AAnnual Return filing with ROC
31 OctMSME-1Outstanding MSME payments (Apr–Sep period)
December – March
31 DecITR FilingIncome tax return for companies (if audit applicable)
QuarterlyTDS Returns24Q, 26Q quarterly TDS filing
MonthlyGST ReturnsGSTR-1, GSTR-3B monthly / quarterly
MarAudit CompletionStatutory audit for FY must be completed
⚠️ Consequences of Non-Compliance
Penalties for Late or Non-Filing of ROC Returns
The Companies Act, 2013 prescribes severe penalties for non-compliance. Penalties accumulate daily with no upper cap — a 1-year delay on AOC-4 alone costs ₹36,500 in late fees.
| Form | Normal Fee | Late Fee | Additional Consequences |
|---|---|---|---|
| AOC-4 | ₹300 – ₹600 | ₹100/day (no cap) | Officer liable for min ₹1,000, max ₹10,00,000 |
| MGT-7 / MGT-7A | ₹300 – ₹600 | ₹100/day (no cap) | Director disqualification u/s 164(2) after 3 years |
| ADT-1 | ₹300 | ₹300/day | Auditor may be deemed not appointed |
| DIR-3 KYC | Free (before deadline) | ₹5,000 to reactivate DIN | DIN deactivated — director cannot sign documents |
| DPT-3 | ₹500 | ₹5,000 – ₹25,000 | Officer: ₹1,000 – ₹2,500/day of default |
| MSME-1 | ₹500 | ₹25,000 – ₹3,00,000 | Officers personally liable |
| Company Strike-Off | If AOC-4 + MGT-7 not filed for 2+ consecutive years, ROC can initiate strike-off under Section 248. Company ceases to exist and restoration is very costly. | ||
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Director Disqualification Warning: Under Section 164(2) of the Companies Act, 2013, a director is disqualified from being appointed as a director in any company for 5 years if the company fails to file financial statements or annual returns for 3 consecutive financial years. This disqualification applies even if the director had no knowledge of the non-filing.
📋 By Entity Type
ROC & Annual Compliance Requirements by Entity Type
Click any item to visit the dedicated service page. Compliance requirements vary by entity type — select yours below.
🏛 Private Limited Company — Complete Compliance List
View All-in-One Package →📄 MCA / ROC Annual Filings
AOC-4 — Financial Statements 30 days from AGMMGT-7 — Annual Return 60 days from AGMADT-1 — Auditor Appointment 15 days from AGMDIR-3 KYC — Director KYC 30 Sep every yearDPT-3 — Return of Deposits 30 Jun every yearMSME-1 — MSME Payments 30 Apr & 31 OctMBP-1 — Director Interests First board meeting / FYBEN-2 — Beneficial Ownership On trigger (10%+ shareholder)CHG-1 — Charge Creation 30 days from chargeINC-20A — Commencement of Business Within 180 days (new cos)
📈 Tax & GST Filings
ITR-6 — Corporate Income Tax Return 31 Oct (31 Dec if TP)GSTR-1 — GST Outward Supplies 11th of every monthGSTR-3B — GST Summary Return 20th of every monthGSTR-9 — GST Annual Return 31 Dec of next FY24Q — TDS on Salary Quarterly (Q4: 31 May)26Q — TDS Non-Salary Quarterly filingsForm 3CEB — Transfer Pricing If international transactions
⚖️ Secretarial & Other
🤝 LLP — Annual Compliance List
LLP Information →📄 MCA / ROC Annual Filings
👤 One Person Company (OPC) — Compliance List
OPC Information →📄 MCA / ROC Annual Filings
AOC-4 — Financial Statements Within 180 days of FY endMGT-7A — Simplified Annual Return 60 days from AGMADT-1 — Auditor Appointment 15 days from Board MeetingDIR-3 KYC — Sole Director KYC 30 Sep every yearDPT-3 — Return of Deposits 30 Jun every yearMBP-1 — Director Interests First board meeting / FYINC-20A — Commencement Within 180 daysConversion to Pvt Ltd — If turnover >₹2Cr Mandatory trigger
📈 Tax & Other Filings
ITR-6 — Corporate Tax Return 31 Oct every yearGST Returns — If GST registered Monthly / quarterlyTDS Returns — 24Q / 26Q Quarterly if applicable
ⓘ OPC Relaxations
🏠 Section 8 Company / NGO — Compliance List
Section 8 Information →📄 MCA / ROC Annual Filings
📈 Tax & NGO-Specific Filings
ITR-7 — Trust / NGO Tax Return 31 Oct every yearForm 10B / 10BB — Audit Report Filed with ITR-712A Registration Renewal Every 5 years80G Registration Renewal Every 5 yearsGST Returns — If GST registered Monthly / quarterlyCSR-1 — For CSR Funding Registration on MCAFCRA — Foreign Contribution Annual return if FCRA registered
👥 Public Limited Company — Compliance List
Public Ltd Information →📄 MCA / ROC Annual Filings
AOC-4 XBRL — Financial Statements 30 days from AGM (XBRL format)MGT-7 — Annual Return (CS certified) 60 days from AGMMGT-15 — Report on AGM Within 30 days of AGM (listed)ADT-1 — Auditor Appointment 15 days from AGMDIR-3 KYC — All Directors 30 Sep every yearBoard Meetings — Min. 4 per year Max 120-day gapDPT-3, MSME-1, BEN-2 Same as Pvt Ltd
⚖️ Listed / Additional Compliances
🌎 Foreign Company / Subsidiary — Compliance List
Foreign Subsidiary →📄 MCA / FEMA Annual Filings
AOC-4 — Financial Statements 30 days from AGMMGT-7 — Annual Return 60 days from AGMFC-GPR — FDI Reporting to RBI Within 30 days of allotmentFC-TRS — Share Transfer Reporting Within 60 days of transferFIRMS Annual Return — FLA Return By 15 July every yearDIR-3 KYC — All Directors (incl. foreign) 30 Sep every year
📈 Tax & Other Filings
ITR-6 — Corporate Tax Return 31 Oct (31 Dec if TP)Form 3CEB — Transfer Pricing Mandatory if international transactionsGST Returns — GSTR-1 & 3B Monthly / quarterlyForm 15CA/15CB — Foreign Remittances Before each remittance abroadResident Director — Mandatory At least 1 Indian resident directorDSC for Foreign Directors Required for MCA filingsPost-Incorporation Compliances INC-20A, share certificates
⚙️ How TAXAJ Does It
How TAXAJ Handles Your Annual ROC Compliance
01
Document Collection
We collect your audited financials, directors' details, shareholder data and previous year's filings via WhatsApp or secure email. A dedicated checklist is shared so nothing is missed.
02
Board Meeting & AGM Preparation
Our CS team prepares board meeting notices, minutes, Director's Report, AGM notice and all resolutions in compliance with the Companies Act, 2013 requirements.
03
MCA Form Preparation
AOC-4, MGT-7, ADT-1 and other applicable forms are prepared and digitally signed by our authorised professionals using DSC on the MCA V3 portal.
04
Filing & Confirmation
All forms are filed on MCA V3 portal and SRN numbers are shared with you immediately. Acknowledgements and challan receipts are provided for your records.
05
Annual Reminder System
TAXAJ sets up annual reminders via WhatsApp and email for every upcoming compliance deadline. You never have to track dates — we do it for you.
🏆 Why TAXAJ
Why Choose TAXAJ for ROC Annual Compliance?
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Dedicated CS + CA Team
A named Company Secretary and CA assigned to your company. Single point of contact for all MCA and ROC compliance needs.
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Never Miss a Deadline
Automated WhatsApp + email reminders for every ROC deadline. Our system tracks all your company's compliance dates year-round.
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Transparent Pricing
All-inclusive annual compliance packages — government fees and professional fees quoted together. No surprise charges.
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Complete Documentation
Board meeting minutes, Director's Report, AGM notices, statutory registers — all maintained and provided in prescribed format.
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Pan-India Coverage
Offices in Delhi, Bihar, Bangalore and Goa. We handle ROC filings across all regional ROC offices in India.
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MCA V3 Experts
Fully equipped for MCA V3 portal filings. Our team handles XBRL, DSC-based submissions and all new MCA V3 form requirements.
💬 Common Questions
Frequently Asked Questions
ROC (Registrar of Companies) filing refers to the mandatory annual returns and financial statements that every company registered under the Companies Act, 2013 must file with the Ministry of Corporate Affairs (MCA). The key filings include AOC-4 (financial statements), MGT-7/MGT-7A (annual return) and ADT-1 (auditor appointment). Failure to file attracts ₹100 per day per form with no upper cap.
Yes. ROC filing is mandatory for all registered companies regardless of turnover, profit or whether the company has started business. Even dormant companies with zero transactions must file AOC-4 and MGT-7 every year. The only exemption is companies that have officially obtained dormant company status under Section 455.
For companies with March financial year end: AGM must be held by 30 September. AOC-4 (financial statements) is due within 30 days of AGM — i.e., by 30 October. MGT-7/7A (annual return) is due within 60 days of AGM — i.e., by 29 November. ADT-1 (auditor) is due within 15 days of AGM — i.e., by 15 October.
Late ROC filing attracts ₹100 per day per form with no maximum cap. If AOC-4 and MGT-7 are both filed 365 days late, the penalty is ₹73,000 (₹36,500 per form). Additionally, directors can be disqualified under Section 164(2) if filings are pending for 3 consecutive years, barring them from directorship in any company for 5 years.
DIR-3 KYC is the annual KYC requirement for every director holding a DIN (Director Identification Number). It must be completed by 30 September each year. Failure results in deactivation of the DIN — after which the director cannot sign any company documents until KYC is reactivated by paying a penalty of ₹5,000.
AOC-4 is the form for filing financial statements (Balance Sheet, P&L, Director's Report) and is due within 30 days of AGM. MGT-7 is the Annual Return containing shareholding, director and charge details, due within 60 days of AGM. Both are mandatory. OPCs and small companies file the simplified MGT-7A instead of MGT-7.
You can check ROC filing status on the MCA portal (mca.gov.in) — go to MCA Services → Company/LLP Master Data → enter your CIN number → view filing history. You can see all forms filed, their SRN numbers, dates and status. Alternatively, TAXAJ provides real-time filing status updates and maintains a compliance tracker for all client companies.
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File Your Annual ROC Compliance Today
Avoid growing penalties and director disqualification. TAXAJ assigns a dedicated CA + CS team to handle all your company's MCA filings on time, every year.
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