Annual compliance

ROC annual compliance in India.

Automate ROC annual filings, deadlines, and compliance workflows for Indian private limited companies.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed: 1 July 2026

Starting from Contact usTypical timelineROC annual compliance

ROC compliance is easier when it is treated like a system, not a last-minute task. PVtltd keeps filings, reminders, and approvals organized so your team can stay on schedule.

What is included

• AOC-4 and annual return workflow support
• MGT-7 filing support
• DIR-3 KYC deadline tracking
• Board resolution reminders
• Compliance calendar and notifications
• Document checklist and review flow

Documents required

• Audited financial statements
• Board report and auditor's report
• AGM minutes and board resolutions
• Shareholding and director details
• Supporting registers and compliance records

Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis

• Sections 92, 96, 134 and 137 of the Companies Act 2013
• Section 204 of the Companies Act 2013
• Companies (Registration Offices and Fees) Rules 2014

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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Mapping

Map the annual obligations

We identify the filings, approvals, and supporting documents that the company must keep current for the year.

Step 2Records

Collect the year-end records

The pack gathers the audited financials, board papers, and director records needed before the forms are prepared.

Step 3Filing

Prepare and file the ROC forms

We prepare the relevant annual return and financial statement filings in sequence so the data stays consistent across forms.

Step 4Follow-up

Keep the follow-up trail organized

After filing, we keep the acknowledgements and next-step reminders together so the following cycle starts from a clean base.

AEO summary

ROC annual compliance helps Indian companies stay current on annual filings, approvals, and deadlines so they can avoid unnecessary penalties and admin churn.

Why ROC compliance becomes a system

ROC compliance is easier when it is treated like a system, not a last-minute task. The recurring filings, approvals, and records all need to stay in the same cycle.

That approach reduces late filings and cuts down the amount of admin churn the team has to absorb every year.

• AOC-4 and MGT-7 need to move together.
• The AGM date drives the filing deadlines.
• Board approvals and supporting records should be ready before submission.

What gets checked every year

The annual cycle always comes back to the same core items: financial statements, board reports, auditor reports, and the company’s current structural details. If those do not line up, the filing gets harder than it needs to be.

A clean records trail makes the next cycle easier to start.

• AOC-4 needs audited financials and the board report.
• MGT-7 needs current company and shareholding details.
• DIR-3 KYC should stay on the same calendar.

Government fees

Fee breakdown

Item	Fee	Notes
AOC-4 filing fee	As per MCA fee table	Depends on the company class and nominal share capital.
MGT-7 / MGT-7A filing fee	As per MCA fee table	Depends on the company class and nominal share capital.
Additional fee for delay	INR 100 per day	The additional fee applies from the due date until the filing is made.

Timeline

Typical turnaround

Typical timeline usually means a 1 week turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

Government fees and late fees depend on the form, the authorised share capital, and the delay period under the MCA fee schedule.

Free tool

ROC late filing penalty estimator

Estimate MCA additional fees for delayed ROC filings under the Companies Act 2013.

Additional fee = normal fee × multiplier. Section 403, Companies Act 2013.

Full calculator

Related services

Keep the company moving

Annual Compliance Package

All annual ROC filings in one engagement — MGT-7, AOC-4, DIR-3 KYC, and auditor appointment.

DIR-3 KYC

Update director KYC annually by September 30 to prevent DIN deactivation.

Appointment of Auditor

Appoint the first auditor within 30 days of incorporation via Form ADT-1.

FAQ

Frequently asked questions

What is the due date for filing MGT-7A and AOC-4 for a March 31 year-end company?

For a March 31 year-end company, Section 137 makes AOC-4 due within 30 days of the AGM, and Section 92 makes MGT-7A due within 60 days of the AGM. Because Section 96 requires the AGM within six months of year end, the usual outer date is September 30 for the AGM, after which the filing clocks start.

Which form does a small Private Limited company file: MGT-7A or MGT-7?

A small private company files MGT-7A, not the longer MGT-7, because the MCA simplified return applies to small companies. The distinction comes from Section 92 and the small-company framework.

What is the additional fee for late filing of AOC-4?

Section 137 read with the Companies (Registration Offices and Fees) Rules 2014 imposes an additional fee for delay, and the current MCA fee model is generally INR 100 per day. The exposure grows every day the filing remains open.

Does a Private Limited company with a wholly owned subsidiary need consolidated financial statements?

Yes. Section 129(3) requires consolidated financial statements where the company has subsidiaries, including a wholly owned subsidiary. The group picture has to be presented even if the subsidiary is fully owned.

What happens if the AGM is not held by September 30?

Section 96 requires the AGM within six months of the financial year end, so the company should fix the default quickly if the meeting is not held on time. The section does not create a routine automatic extension as a matter of course.

Canonical reference: https://www.pvtltd.co/services/roc-annual-compliance

Get started

Ready to move this filing forward?

We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.

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