Registering a company is the start, not the finish. Every Private Limited Company must make annual filings with the MCA for as long as it exists — and the penalties for missing them are uncapped. This guide sets out the core annual filings, the deadlines tied to your AGM, the supporting compliances, and what non-filing actually costs.
The annual ROC calendar
| Filing | Form | Deadline |
|---|---|---|
| Financial statements | AOC-4 | Within 30 days of AGM |
| Annual return | MGT-7 / MGT-7A | Within 60 days of AGM |
| Director KYC | DIR-3 KYC | 30 September |
| Deposits return | DPT-3 | 30 June |
| Auditor appointment | ADT-1 | Within 15 days of AGM |
The core annual filings
- AOC-4: financial statements, within 30 days of the AGM.
- MGT-7 / MGT-7A: the annual return, within 60 days of the AGM (MGT-7A for small companies and OPCs).
- DIR-3 KYC: annual director KYC to keep DINs active.
- Board meetings and the AGM, with minutes properly maintained.
“A company is never ‘done’. Annual filings run for the life of the entity — even a dormant company owes them.”
Frequently asked questions
Does a company with no business still file annual returns?
Yes. AOC-4 and MGT-7 are mandatory regardless of activity. A dormant or loss-making company still files, or consider formally striking it off.
What is the difference between MGT-7 and MGT-7A?
MGT-7A is a simplified annual return for small companies and One Person Companies; other companies file MGT-7.
Can directors really be disqualified for non-filing?
Yes. Failure to file financial statements or annual returns for three consecutive years can disqualify a director for five years under the Companies Act.
LLPs follow a different set of forms — see our LLP compliance guide. Our annual ROC compliance service tracks and files every form on time. Explore all company and ROC services.
