Company · Trouble
We haven't filed anything for years — how do we come back clean?
The short answer
Coming back clean starts with reactivating director DINs through DIR-3 KYC and applicable fees, then filing INC-22A for the ACTIVE tag if the company was flagged. Outstanding annual filings — AOC-4 for financial statements and MGT-7 for the annual return — must be filed oldest-first with additional fees. Three years of non-filing triggers director disqualification risk under Section 164(2) and strike-off by the ROC under Section 248(1).
What gets filed with MCA
Within 30 days of the AGM (within 30 days of December 31 for OPC).
Section 137, Companies Act 2013
Within 60 days of the AGM. For FY ending March 31, AGM must be held by September 30, so MGT-7 is due by November 29.
Section 92, Companies Act 2013
Legacy filing — the original deadline was April 25, 2019. This is not a recurring form.
Section 12(8), Companies Act 2013 (proviso inserted by MCA Order 2019)
On or before September 30 each year.
Rule 12A, Companies (Appointment and Qualification of Directors) Rules 2014
The sequence
- 1Reactivate all director DINs through DIR-3 KYC and pay applicable fees
- 2File INC-22A for the ACTIVE company tag if the company was flagged
- 3File outstanding AOC-4 and MGT-7 oldest-first, paying additional fees on each
- 4Address adjudication exposure for late filings once the annual returns are back in order
Do it with us — or check it yourself first
Questions founders actually ask
What is the correct sequence to fix years of non-filing?
Reactivate DINs through DIR-3 KYC and fees first, then file INC-22A for the ACTIVE tag if flagged, then file oldest annual returns first with additional fees, and then address adjudication exposure.
What happens if we have not filed for three years?
Three years of non-filing creates director disqualification risk under Section 164(2) and strike-off risk by the ROC under Section 248(1). Filing back oldest-first is the priority.
Is INC-22A a recurring annual filing?
No. INC-22A — ACTIVE company tagging — is a legacy filing. The original deadline was April 25, 2019, under Section 12(8) of the Companies Act 2013. It is not a recurring form.
Last verified 2026-08-24 against MCA V3 records and ICSI reference material. Form-level deadlines and penalties live on the linked form pages and update there.