Financial Statements
Balance sheet, P&L, cash flow (where required), auditor’s report, Board’s report. Due within 30 days of AGM (OPC: 180 days from FY end). Variants: AOC-4 CFS, AOC-4 XBRL.
ROC ANNUAL FILING
Roc Annual Filing Registration
File financial statements (AOC-4) and annual return (MGT-7 / MGT-7A) with the Registrar of Companies. Expert support for AGM-linked deadlines, DIR-3 KYC, board resolutions and MCA portal filing . Avoid ₹100/day penalties and Section 164(2) disqualification risk.
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AOC-4 · MGT-7Core ROC Forms
₹100/DayLate Fee Per Form
FILE ON TIME WITH MCA
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SAMPLE
ROC Annual Filing Certificate
Government Authority / MCA — sample official certificate
Illustrative sample. Your official certificate is issued after approval.
01
AOC-4 · Section 137
Financial statements within 30 days of AGM (OPC: within 180 days of FY end)
02
MGT-7 · Section 92
Annual return within 60 days of AGM (MGT-7A for OPC & small companies)
03
AGM by 30 Sep
Within 6 months of FY end for most companies (OPC exempt from AGM)
04
₹100/Day · No Cap
Late fee on company and officers; 3 years default can trigger Section 164(2)
OVERVIEW
What is ROC Annual Filing?
ROC annual filing is the mandatory yearly submission of financial statements (Form AOC-4) and annual return (Form MGT-7 / MGT-7A) by every company registered in India to the Registrar of Companies under Sections 92 and 137 of the Companies Act, 2013. Filings are made on the MCA V3 portal.
AOC-4 covers audited financial statements (balance sheet, P&L, cash flow where required, auditor’s report, Board’s report). MGT-7 records shareholders, directors, share capital, indebtedness and compliance status. Deadlines are linked to the AGM (held within 6 months of FY end). Non-compliance attracts ₹100 per day per form with no statutory cap, and prolonged default can lead to director disqualification and company strike-off.
Governing Law
Companies Act, 2013 (Ss. 92, 137)
Regulator
ROC · MCA (mca.gov.in)
Key Forms
AOC-4 · MGT-7 / MGT-7A
AGM Deadline
30 September (typical)
WHO MUST FILE
Applicability by Company Type
| Company Type | AOC-4 | Annual Return | AGM? |
|---|---|---|---|
| Private Limited | AOC-4 | MGT-7 (or 7A if small) | Yes |
| One Person Company | AOC-4 (180 days from FY end) | MGT-7A | No |
| Small Company | AOC-4 | MGT-7A | Yes |
| Public Limited | AOC-4 / AOC-4 XBRL | MGT-7 | Yes |
| Section 8 / Nidhi | AOC-4 | MGT-7 | Yes |
| Dormant Company | AOC-4 (NIL) | MGT-7 | Yes |
LLPs file Form 11 and Form 8 instead of AOC-4/MGT-7. Sole proprietorships are not under the Companies Act for these forms.
FORMS
AOC-4 vs MGT-7
Annual Return (Full)
Shareholders, directors, share capital, indebtedness, compliance status. Due within 60 days of AGM. Used by companies above small-company threshold.
Annual Return (Simplified)
Abridged return for OPCs and small companies. Same 60-day window from AGM / deemed date.
Auditor Appointment
Intimation of appointment/re-appointment within 15 days of AGM. Often filed with the annual cycle.
DUE DATES
Typical Timeline (FY Ending 31 March)
AGM — by 30 September
Hold AGM within 6 months of FY end. OPCs are exempt; they use a 180-day window for AOC-4.
ADT-1 — within 15 days of AGM
File auditor appointment/re-appointment if applicable.
AOC-4 — within 30 days of AGM
File financial statements (e.g. by ~30 October if AGM on 30 Sep). OPC: by ~27 September (180 days from FY end).
MGT-7 / 7A — within 60 days of AGM
File annual return (e.g. by ~29 November if AGM on 30 Sep).
DIR-3 KYC — by 30 September
Annual KYC for every director with DIN (parallel to AGM season).
PROCESS
How We Complete ROC Annual Filing
1. Collect Data & Audit
Financial statements, auditor’s report, Board’s report, shareholding and director details.
2. AGM / Approval
Support AGM (or sole-member approval for OPC) so financials are adopted and auditor appointment is clear.
3. Prepare Forms
Draft AOC-4 (and variant if needed) and MGT-7 / MGT-7A with correct attachments and certifications.
4. File on MCA
Submit on MCA V3 with DSC, pay government fees and obtain SRN/acknowledgment.
5. Confirm & Archive
Share filing confirmation and retain records for audit and future years.
PENALTIES
Cost of Late or Non-Filing
| Default | Consequence (Indicative) |
|---|---|
| Late AOC-4 / MGT-7 | ₹100 per day per form on company and every officer in default (no low statutory cap) |
| Missed DIR-3 KYC | DIN deactivation; ₹5,000 late fee to reactivate |
| 3 consecutive years of non-filing | Director disqualification under Section 164(2) |
| Prolonged non-filing | Possible company strike-off under Section 248 |
WHY CHOOSE US
Why Corporate Mart for ROC Annual Filing?
AGM-Linked Deadlines
We align AOC-4 (30 days) and MGT-7 (60 days) with your AGM date so nothing slips after 30 September.
Right Form for Your Entity
AOC-4 / AOC-4 XBRL / CFS and MGT-7 vs MGT-7A chosen correctly for Pvt Ltd, OPC, small company or public company.
MCA Portal Filing
Forms prepared, certified as required, filed with DSC and confirmed with SRN so your record is clean.
Penalty Avoidance
Timely filing to avoid ₹100/day fees, DIN issues and Section 164(2) / strike-off risk.
Audit → AGM → ADT-1 → AOC-4 → MGT-7 → Confirm
FAQ
Frequently Asked Questions
Within 30 days of the AGM for most companies. For OPCs, within 180 days from the end of the financial year (about 27 September for a 31 March year-end).
Within 60 days of the AGM. If the AGM is held on 30 September, MGT-7 is typically due by about 29 November. OPCs and small companies file MGT-7A on a similar timeline.
Every company registered under the Companies Act — private limited, OPC, public, Section 8, Nidhi and even dormant companies. LLPs use Form 11 and Form 8 instead.
₹100 per day per form on the company and every officer in default. There is no low statutory daily cap, so delays become expensive quickly.
MGT-7 is the full annual return. MGT-7A is the simplified version for OPCs and small companies, with fewer disclosures.
Yes. Dormant companies must still file AOC-4 (often NIL) and MGT-7. Non-filing can lead to strike-off.
Directors can be disqualified under Section 164(2). The ROC may also initiate strike-off under Section 248.
AOC-4 XBRL is typically required for listed companies and for companies with paid-up capital of ₹5 crore or more or turnover of ₹100 crore or more. Confirm current MCA criteria for your company.
