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ROC Annual Filing of Company
Overview
Every registered company in India must file annual returns with the Registrar of Companies (ROC) under the Companies Act, 2013. ROC Annual Filing is mandatory for Private Limited Companies, Public Limited Companies, and One Person Companies (OPCs), ensuring legal compliance and transparency.
With Company Mitra’s expert assistance, you can complete error-free and timely ROC filings, avoiding penalties and legal issues.
Requirements for ROC Annual Filing
To comply with ROC filing, companies must:
- Have a valid Certificate of Incorporation (COI).
- Maintain proper financial records.
- File financial statements (AOC-4) and annual returns (MGT-7/MGT-7A).
- Conduct an annual general meeting (AGM) (except OPCs).
- Ensure all directors’ KYC is updated (DIR-3 KYC).
Benefits of ROC Annual Filing
- Avoid Heavy Penalties – Late filing can attract fines starting from ₹100 per day.
- Legal Compliance – Stay aligned with the Companies Act, 2013.
- Better Business Credibility – A compliant company gains investor trust.
- Smooth Loan & Fundraising Process – Filing ensures a good financial track record.
- Prevents Company Strike-Off – Non-filing for two consecutive years can lead to company closure by ROC.
- Financial Statements (Balance Sheet & P&L Statement)
- Board Report & Auditor’s Report
- Director KYC Details (DIR-3 KYC)
- Shareholding & Company Details
- AGM Resolutions (if applicable)
- 5-7 working days from document submission.
🔽 Consultation & Compliance Check – We analyze your company’s filing status.
🔽 Collection & Verification of Documents – Our experts review financials & records.
🔽 Preparation of AOC-4 & MGT-7/MGT-7A – We prepare and file accurate returns.
🔽 Filing & Confirmation – Submission to ROC with acknowledgment receipt.
👉 What is ROC Annual Filing?
It is the process of filing financial statements and annual returns with the Registrar of Companies (ROC) every year.
👉 Who needs to file ROC returns?
All registered Private Limited, Public Limited, and OPCs must file annual returns.
👉 What forms are required for ROC filing?
AOC-4 for financial statements, MGT-7/MGT-7A for annual returns, and DIR-3 KYC for directors.
👉 What happens if I don’t file ROC returns?
Late filing leads to penalties of ₹100 per day, and prolonged non-filing may result in company strike-off.
👉 Can I file ROC returns online?
Yes, ROC filings are done online through the MCA portal.
👉 What is the deadline for ROC Annual Filing?
- AOC-4: 30 days from AGM
- MGT-7/MGT-7A: 60 days from AGM
👉 Is ROC filing mandatory even if there are no transactions?
Yes, every company must file returns, even if inactive or non-operational.
👉 Can I file ROC returns after the due date?
Yes, but late fees of ₹100 per day will apply.
👉 How does Company Mitra help in ROC filing?
We offer error-free, quick, and affordable ROC filing services, ensuring compliance.
👉 Do I need an auditor for ROC filing?
Yes, audited financial statements are required for filing AOC-4.
👉 Can Company Mitra help with delayed filings?
Yes, we assist in late ROC filing and compliance restoration.
📝 Annual ROC Compliance & Due Dates
| Compliance Activity 📑 | Applicable Form 📝 | Due Date 📅 | Penalty for Delay ⚠️ |
|---|---|---|---|
| Annual Financial Statements Filing | AOC-4 / AOC-4 CFS / AOC-4 XBRL | 30 days from AGM | ₹100 per day |
| Annual Return Filing | MGT-7 / MGT-7A | 60 days from AGM | ₹100 per day |
| Director KYC Filing | DIR-3 KYC | 30th September | ₹5,000 per director |
| Auditor Appointment Filing | ADT-1 | 15 days from AGM | ₹300 per month |
| AGM Conducting (For Private & Public Companies) | Board Resolution | 30th September (for most companies) | Legal consequences & additional penalties |
📌 Penalties & Interest Chart for ROC Non-Compliance
| Non-Compliance Issue ⚠️ | Applicable Form 📝 | Penalty / Interest Rate 🔴 | Impact 📌 |
|---|---|---|---|
| Late Filing of Financial Statements | AOC-4 / AOC-4 XBRL / AOC-4 CFS | ₹100 per day | Increases until filed, leading to high costs |
| Late Filing of Annual Return | MGT-7 / MGT-7A | ₹100 per day | Additional burden on company finances |
| Failure to File Director KYC | DIR-3 KYC | ₹5,000 per director | Director’s DIN becomes deactivated |
| Delay in Auditor Appointment Filing | ADT-1 | ₹300 per month | Non-compliance with audit regulations |
| Non-Holding of AGM (Except OPCs) | Board Resolution | ₹50,000 + ₹5,000 per day | Legal scrutiny & additional penalties |
| Failure to File for Consecutive 2 Years | Company Strike-Off | Company status changes to “Defunct” | Directors become disqualified for 5 years |
| Wrong Information or Misleading Details | Any ROC Form | ₹1,00,000 to ₹10,00,000 | Company & officers may face legal action |
⏳ Interest on Late Payments
🔴 18% per annum interest may be charged on unpaid government dues for late ROC filings.
🔴 Directors may be held personally liable for penalties if the company fails to comply.
🔴 Repeated non-compliance can lead to higher scrutiny, additional fines, and even criminal prosecution.
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