Filing & Returns

ROC Filing
Annual Company Compliance

Complete annual ROC filing services for Private Limited, OPC, Section 8 and other companies - AOC-4, MGT-7, board resolutions, and more with expert CA support.

Due: 30th October (AOC-4)
Due: 30th November (MGT-7)
Penalty Avoidance
Overview

What is ROC Filing?

ROC Filing refers to the annual compliance process required for every company registered under the Companies Act, 2013 with the Registrar of Companies (ROC). It involves filing key forms such as AOC-4 (annual financial statements) and MGT-7 (annual return) along with payment of the requisite filing fees.

Every registered company - whether Private Limited, OPC, Section 8, Nidhi, or Public Company - must file these returns annually. The process also includes conducting the Annual General Meeting (AGM), board meetings, and maintaining statutory registers.

Non-compliance can lead to significant penalties, director disqualification, and even strike-off of the company. Our experienced CA team handles the entire ROC compliance process, ensuring timely filings and full regulatory adherence.

AOC-4 Filing

Annual financial statements including Balance Sheet, P&L, and notes filed within 30 days of AGM

MGT-7 Filing

Annual return with details of registered office, directors, shareholders, and indebtedness - due 60 days from AGM

DIR-3 KYC

Annual KYC filing for all directors - mandatory by 30th September each year to retain DIN validity

AGM & Board Meetings

Mandatory to hold AGM within 6 months of the financial year end and 4 board meetings annually

Why Comply

Benefits of Timely ROC Filing

Avoid Heavy Penalties

Late filing of AOC-4 & MGT-7 attracts ₹100/day per form. Additional late fee of 2% p.a. on unpaid capital. Repeated default can lead to director disqualification under Section 164(2).

Director DIN Protection

Non-filing of DIR-3 KYC leads to DIN deactivation. Timely ROC filing ensures directors retain their DIN and remain eligible to hold board positions.

Company Active Status

Maintains the company's 'Active' status on the MCA portal. Non-compliant companies risk being marked as 'Dormant' or struck off from the register of companies.

Business Reputation

Clean compliance record builds trust with banks, investors, and partners. Essential for raising funding, getting loans, and bidding for government tenders.

Smooth Fundraising

Investors and VCs conduct thorough due diligence on ROC filings. A clean compliance history is a prerequisite for any equity fundraising or company valuation.

Statutory Audit

Annual financial statements must be audited by a practicing CA before ROC filing. We coordinate with the statutory auditor for a seamless process.

Requirements

Documents Required

Annual Filing Documents

  • Audited Balance Sheet & P&L Account
  • Cash Flow Statement
  • Director's Report
  • Audit Report (by CA)
  • Board Meeting Minutes (annual & quarterly)
  • AGM Notice & Minutes

Company & Director Details

  • Certificate of Incorporation
  • PAN & TAN of the company
  • Director DIN, PAN & Aadhaar
  • Shareholding pattern & MGT-2 register
  • Registered office proof (utility bill)
  • Digital Signature Certificate (DSC) of directors
How It Works

ROC Filing Process

1

Document Collection

Submit audited accounts and board minutes to our team

2

Drafting & Preparation

Draft AOC-4, MGT-7, and Director's Report for review

3

Director Approval

Share with directors for approval and DSC signing

4

ROC Filing

File forms on MCA portal and pay prescribed fees

5

Acknowledgement

Receive SRN and filing acknowledgement from ROC

FAQ

Frequently Asked Questions

The two key forms are: (1) AOC-4 - annual financial statements (Balance Sheet, P&L, Cash Flow, Notes) filed within 30 days of the AGM; and (2) MGT-7 - annual return (details of directors, shareholders, registered office) filed within 60 days of the AGM. Additionally, DIR-3 KYC must be filed for each director by 30th September.
A late filing fee of ₹100 per day per form (AOC-4 & MGT-7) is applicable. Additionally, additional fee of 2% p.a. on the authorized capital is charged under the Companies (Registration Offices and Fees) Rules. Directors of defaulting companies can be disqualified under Section 164(2) for 5 years.
Yes, all OPCs must file AOC-4 and MGT-7 annually, just like any other company. However, OPCs are not required to hold an AGM. The director must also file DIR-3 KYC by 30th September each year.
The AGM must be held within 6 months of the financial year end (i.e., by 30th September). AOC-4 must be filed within 30 days of AGM (i.e., by 30th October). MGT-7 must be filed within 60 days of AGM (i.e., by 30th November). DIR-3 KYC must be filed by 30th September annually.

Complete Your ROC Filing Today

Avoid penalties and director disqualification. Our CA team ensures timely and accurate annual ROC compliance for your company.