Overview
What is ROC Annual Compliance?
Every company and LLP registered in India must fulfil annual statutory obligations with the Registrar of Companies (ROC) under the Companies Act, 2013 and LLP Act, 2008. These filings confirm your company's continued legal existence and good standing with the Ministry of Corporate Affairs (MCA).
ROC annual compliance is not optional — it is a mandatory legal obligation regardless of whether your company has done any business or earned any revenue in the financial year. Even a dormant company must file its annual returns to remain active.
Non-compliance leads to heavy late fees (₹100/day per form), director disqualification, company strike-off from the register, and in serious cases, criminal prosecution. Our team ensures every filing is submitted well before the deadline — every single year.
Who Needs ROC Annual Compliance?
- All Private Limited Companies — active, dormant, or zero-revenue
- One Person Companies (OPC) incorporated under Companies Act, 2013
- All LLPs (Limited Liability Partnerships) — including those with no business
- Public Limited Companies (listed and unlisted)
- Section 8 (non-profit) Companies under Companies Act
- Foreign company branches and project offices in India
Zero Revenue Doesn't Mean Zero Compliance
Many founders of newly incorporated companies make the mistake of thinking that since their company has no business yet, they don't need to file anything. This is incorrect — all companies must file annual returns within the prescribed due dates regardless of activity level. Late filing attracts additional fees from ₹100/day.
Forms & Filings
All MCA Forms We File for You
ROC compliance involves multiple forms throughout the year. Our team tracks, prepares, and files all of them — you just provide the data.
Pvt Ltd / OPC
Form AOC-4
Filing of Financial Statements
Annual financial statements including P&L, Balance Sheet, Directors' Report, and Auditor's Report filed with the ROC.
Due: 30 days from AGM (typically 29–30 Oct)
Pvt Ltd / OPC
Form MGT-7 / MGT-7A
Annual Return
Details of shareholders, directors, registered office, and share capital as of 31st March filed annually. MGT-7A for small companies & OPCs.
Due: 60 days from AGM (typically 28–29 Nov)
Pvt Ltd / OPC
Form ADT-1
Auditor Appointment
Form filed to inform ROC of the appointment or reappointment of the company's statutory auditor for 5-year term.
Due: 15 days from AGM
Pvt Ltd & LLP
DIR-3 KYC
Director KYC Verification
Annual KYC for all directors holding a DIN — mandatory to prevent DIN deactivation. Web-based and form-based options available.
Due: 30th September every year
LLP
Form 8 (LLP)
Statement of Account & Solvency
LLP's annual financial summary including assets, liabilities, income and expenses, and a solvency declaration by designated partners.
Due: 30th October every year
LLP
Form 11 (LLP)
Annual Return of LLP
Details of all designated partners, total contributions, and any changes during the financial year filed with the ROC.
Due: 30th May every year
Pvt Ltd / OPC
INC-20A
Business Commencement Declaration
One-time mandatory filing within 180 days of incorporation declaring that the company has opened a bank account and deposited share capital.
One-time: Within 180 days of incorporation
Pvt Ltd
MGT-14
Filing of Board Resolutions
Certain board and shareholder resolutions (approving financial statements, borrowings, etc.) must be filed with the ROC within 30 days.
Within 30 days of resolution
Due Dates
ROC Filing Due Dates — FY 2024–25
Missing these deadlines means paying ₹100/day as additional fees plus risk of director disqualification. Save these dates or let us track them for you.
| Form |
Purpose |
Entity |
Due Date |
Late Fee |
| Form 11 (LLP) |
Annual Return |
All LLPs |
30 May 2025 |
₹100/day |
| DIR-3 KYC |
Director KYC |
All Directors |
30 Sep 2025 |
₹5,000 flat |
| Form 8 (LLP) |
Accounts & Solvency |
All LLPs |
30 Oct 2025 |
₹100/day |
| AOC-4 |
Financial Statements |
Pvt Ltd / OPC |
29 Oct 2025 |
₹100/day |
| MGT-7 / MGT-7A |
Annual Return |
Pvt Ltd / OPC |
28 Nov 2025 |
₹100/day |
| ADT-1 |
Auditor Appointment |
Pvt Ltd / OPC |
15 days from AGM |
₹300/day |
| INC-20A |
Business Commencement |
New Companies |
Within 180 days |
₹50,000+ |
| MGT-14 |
Board Resolutions |
Pvt Ltd |
Within 30 days |
₹500/day |
Important: The AGM date for most companies is 30 September 2025 for FY 2024–25. AOC-4 must be filed within 30 days (by 29 Oct) and MGT-7 within 60 days (by 28 Nov) of the AGM. We track all these deadlines and send you reminders 30, 15, and 5 days in advance.
Benefits
Why File ROC Compliance with Tax Gyani?
Our dedicated compliance team ensures your company stays in good standing with the MCA — every year, without you lifting a finger.
Zero Penalty Guarantee
We track all deadlines proactively and file well in advance. If any penalty arises due to our delay, we pay it — not you. This guarantee is in writing.
CS & CA Supervised Filing
Every filing is prepared by a qualified CS (Company Secretary) and reviewed by a CA — the legal professional combination required for MCA compliance.
Proactive Deadline Alerts
You receive automated reminders 30, 15, and 5 days before every due date — so you're always informed even if you never need to act on them.
All-Inclusive Package
One flat fee covers all ROC forms, government filing fees, MCA portal charges, digital signatures (DSC), and all correspondence — nothing extra.
Backlog Clearance Support
Behind on past years? We handle backlog filings with penalty calculations, CFSS (Condonation of Delay) applications, and restoration of struck-off companies.
Year-Round Compliance Support
Access to our compliance team throughout the year — for board meeting minutes, regulatory queries, change of directors, address changes, and more.
Documents Required
Documents Needed for ROC Annual Filings
The documents required vary slightly for companies vs LLPs. Our team will share a personalised checklist within 30 minutes of your registration.
Certificate of Incorporation
Company / LLP incorporation certificate
Audited Financial Statements
P&L, Balance Sheet (signed by auditor)
Director / Partner PAN & Aadhaar
KYC documents for all directors / DPs
Digital Signature Certificates (DSC)
DSC of all signing directors / DPs
Shareholder / Partner Details
Name, address, PAN, shareholding %
Board Meeting Minutes
Minutes approving financial statements
Auditor's Report & Certificate
For AOC-4 (Pvt Ltd) or Form 8 (LLP)
Bank Account & PAN Details
Company / LLP PAN and bank statement
Secure Document Collection
All documents are collected via our encrypted portal. We provide a detailed company-specific checklist on Day 1 — no need to guess what's needed. Our team follows up and organises everything before filing.
Filing Process
How We Handle Your ROC Compliance
Our end-to-end process ensures zero stress for you — from document collection to MCA acknowledgement, we handle everything.
1
Onboarding & Requirements Assessment
Submit your details and our CS team reviews your company's compliance status, checks for any prior defaults, and sends you a customised document checklist within 30 minutes.
Day 1 — 30 minutes
2
Document Collection & Verification
Share all required documents through our secure portal. Our team verifies completeness, checks for director DIN validity, and confirms DSC availability for all signing directors.
Day 1–3
3
Form Preparation & Director Approval
Our CS prepares all MCA forms (AOC-4, MGT-7, ADT-1 / Form 8, Form 11), prepares the Directors' Report and Board Resolution, and sends drafts for your review and approval before filing.
Day 3–5
4
MCA Filing on MCA21 Portal
All forms are filed on the official MCA21 portal using your directors' DSC. Government fees are paid and acknowledgement receipts are generated for all forms filed.
Day 5–7
5
Acknowledgements & Compliance Report Delivered
You receive all MCA acknowledgement SRNs (Service Request Numbers), copies of filed forms, and a Compliance Certificate summarising all filings completed for the year.
Same day as filing
6
Ongoing Compliance Monitoring
We set up automated reminders for next year's filings, monitor for MCA notices, and proactively inform you of any regulatory changes that affect your company. Your compliance is tracked 365 days a year.
Year-round
Penalties
Cost of Non-Compliance
Ignoring ROC compliance doesn't make it go away — it makes it more expensive and legally dangerous every day. Here's what's at stake.
| Violation |
Section |
Penalty |
| Late Filing — AOC-4 / MGT-7 |
Section 403, CA 2013 |
₹100 per day per form (no upper limit) |
| Late Filing — LLP Form 8 / Form 11 |
Section 34 / 35, LLP Act 2008 |
₹100 per day per form (no upper limit) |
| Non-Filing of DIR-3 KYC |
Rule 12A, Companies Rules |
₹5,000 flat fee + DIN deactivation |
| Director Disqualification |
Section 164(2), CA 2013 |
Director disqualified for 5 years from all boards |
| Company Strike-Off by ROC |
Section 248, CA 2013 |
Company removed from register — assets may be forfeited |
| Non-Filing of INC-20A |
Section 10A, CA 2013 |
Company: ₹50,000 | Director: ₹1,000/day (max ₹1 Lakh) |
| Failure to Hold AGM |
Section 99, CA 2013 |
Company: ₹1 Lakh + ₹5,000/day | Officers: ₹1 Lakh |
| Non-Filing of MGT-14 |
Section 117, CA 2013 |
Company: ₹5 Lakh–₹25 Lakh | Directors: ₹50K–₹5 Lakh |
Criminal Liability: Under Sections 447 and 448 of the Companies Act 2013, officers responsible for false statements or fraudulent filings face imprisonment of up to 10 years and fines of up to 3x the amount involved. ROC non-compliance is not just a fine — it can end careers and businesses.
Client Reviews
What Our Clients Say
5,000+ companies trust Tax Gyani for their annual ROC compliance. Here's their experience.
"We had 2 years of missed ROC filings and were in panic mode. Tax Gyani's team calculated all late fees, filed everything under CFSS, and cleared our backlog in 10 days. Professional and calm throughout."
VK
Vikram Khanna
Director, IT Startup, Hyderabad
Verified Client
"I run a bootstrapped startup and compliance is the last thing I can focus on. Tax Gyani sends reminders, collects documents, and files everything — I just sign. Three years now, zero penalties."
SP
Shreya Pillai
Founder, EdTech Company, Chennai
Verified Client
"Our previous CS firm was always late and we kept paying penalties. Switched to Tax Gyani last year — all forms filed a month before deadline. The Directors' Report was detailed and professional too."
RM
Rajan Mehta
MD, Manufacturing Company, Surat
Verified Client
"We have 3 companies and an LLP — Tax Gyani handles compliance for all four. The compliance dashboard they maintain for us is incredibly useful for tracking which filings are done across each entity."
AS
Aditya Singh
Group CFO, Delhi NCR
Verified Client
FAQs
Frequently Asked Questions
Everything you need to know about ROC annual compliance.
My company had no business last year. Do I still need to file ROC?
Yes, absolutely. ROC annual compliance is mandatory regardless of whether the company conducted any business or earned any revenue. Even a dormant company must file AOC-4 (financial statements showing nil revenue) and MGT-7 (annual return). Failure to file even for a zero-revenue company leads to ₹100/day late fees per form.
What happens if I miss the ROC filing deadline?
Late filing attracts an additional fee of ₹100 per day per form under Section 403 of the Companies Act, 2013. This accrues without any upper cap until the form is filed. Beyond financial penalties, persistent non-compliance leads to director disqualification under Section 164(2) and eventual company strike-off. Even after strike-off, past penalties continue to apply.
What is the difference between AOC-4 and MGT-7?
AOC-4 is the filing of financial statements — it contains the company's P&L account, Balance Sheet, Directors' Report, and Auditor's Report for the financial year. MGT-7 (or MGT-7A for small companies/OPCs) is the annual return — it contains information about the company's registered office, shareholders, directors, and any changes that occurred during the year. Both are mandatory and have different due dates.
When does my company need to hold an AGM?
Every company (other than OPC) must hold an Annual General Meeting (AGM) within 6 months of the end of the financial year — so by 30 September 2025 for FY 2024-25. For a newly incorporated company, the first AGM can be held within 9 months of the first financial year's end. OPCs are exempt from holding AGMs. The ROC filing deadlines are calculated from the AGM date.
My company was struck off — can it be restored?
Yes, a struck-off company can be restored by filing an appeal with the National Company Law Tribunal (NCLT) under Section 252 of the Companies Act, 2013, within 3 years of strike-off. This is a complex legal process requiring CS representation. Our team handles strike-off restoration cases — contact us for a detailed assessment of your case, applicable timeline, and costs involved.
Is statutory audit mandatory for all companies?
Yes. Every company (Private Limited, OPC, Public Limited, Section 8) must have its accounts audited by a Chartered Accountant before filing AOC-4. The auditor's report must accompany the financial statements. LLPs are exempt from statutory audit if their annual turnover is below ₹40 Lakhs and contribution is below ₹25 Lakhs — beyond these thresholds, LLP audit is also mandatory.