Companies file two kinds of forms with the Registrar of Companies (ROC) on the MCA portal. Annual forms come after every year's accounts: AOC-4 for financial statements and MGT-7 or MGT-7A for the annual return. Event-based forms follow a change, such as DIR-12 for a director, SH-7 for share capital or INC-22 for a new registered office.
- AOC-4 and MGT-7 or MGT-7A are filed every year, counted from the date of the AGM.
- DIR-3 KYC is now filed once every three financial years (from 31 March 2026), not every year.
- Event-based forms have their own time limits: 30 days for DIR-12, SH-7, INC-22 and MGT-14, and 30 days for PAS-3 (15 days for a private placement).
- LLPs file different forms (Form 11 and Form 8).
List of ROC forms
| Form | What it is for | Time limit | Law |
|---|---|---|---|
| AOC-4 | Financial statements | Within 30 days of the AGM | Section 137 |
| MGT-7 / MGT-7A | Annual return (MGT-7A for small companies and OPCs) | Within 60 days of the AGM | Section 92 |
| DIR-3 KYC (Web) | Director KYC | Once every three financial years, by 30 June after the third year; within 30 days of a change in mobile, email or address | Rule 12A, as amended from 31 March 2026 |
| ADT-1 | Appointment of auditor | Within 15 days of the AGM that appoints the auditor | Section 139, rule 4(2) |
| ADT-3 | Auditor's resignation (filed by the auditor) | Within 30 days of resigning | Section 140(2), rule 8 |
| DIR-12 | Appointment, resignation or change in designation of a director or KMP | Within 30 days | See our DIR-12 guide |
| SH-7 | Alteration of share capital, such as increasing authorised capital | Within 30 days | Section 64 |
| INC-22 | Change in the situation of the registered office | Within 30 days of the change | Section 12(4) |
| MGT-14 | Filing of resolutions (special resolutions and others listed in section 117(3)) | Within 30 days of passing | Section 117 |
| PAS-3 | Return of allotment of shares | Within 30 days of allotment; within 15 days for a private placement | Rule 12(1); section 42(8) |
| INC-24 | Application to change the company's name | After the special resolution | Section 13(2), rule 29 |
Annual forms
Every company files AOC-4 (financial statements) within 30 days of its AGM and MGT-7 (annual return) within 60 days. Small companies and One Person Companies file MGT-7A instead of MGT-7. Since 31 March 2026, directors file DIR-3 KYC once every three financial years instead of every year. For deadlines in a given year, see our annual ROC compliance guide.
Event-based forms
Event-based forms are filed only when something changes. The table gives each time limit. A change can need two forms: a name change needs MGT-14 for the special resolution and INC-24 for approval (how to change a company name). See our event-based ROC filings guide for the steps.
“The MCA speaks in form numbers. Learn which change triggers which form, and compliance stops being a guessing game.”
Frequently asked questions
What are the forms to be filed with ROC?
Annual forms (AOC-4, MGT-7 or MGT-7A, and DIR-3 KYC every three years) and event-based forms (such as DIR-12, SH-7, INC-22, MGT-14, PAS-3, ADT-1 and INC-24). The table above lists each with its time limit.
What are the MCA annual filing forms?
AOC-4 for financial statements and MGT-7 (or MGT-7A for small companies and OPCs) for the annual return.
What is the last date to file ROC forms in 2026?
For annual forms it depends on your AGM date: AOC-4 within 30 days of the AGM, MGT-7 within 60 days. Event-based forms count from the date of the event. See our annual ROC compliance guide.
How many ADT forms are there?
Four: ADT-1 (appointment of auditor), ADT-2 (application to remove an auditor before the term ends), ADT-3 (auditor's resignation) and ADT-4 (auditor's report to the Central Government on fraud).
Which ROC forms does every company file each year?
AOC-4 and MGT-7 or MGT-7A. DIR-3 KYC is now once every three financial years per director.
Is DIR-3 KYC still filed every year?
No. From 31 March 2026, a director files DIR-3 KYC once every three financial years, by 30 June after the third year. A change in mobile number, email or address must still be reported within 30 days.
What is the time limit for event-based ROC forms?
It differs by form: 30 days for DIR-12, SH-7, INC-22 and MGT-14; 30 days for PAS-3, or 15 days after a private placement.
Which form is used for a change of registered office?
INC-22, within 30 days of the change.
Which forms are used to change the company name?
MGT-14 for the special resolution and INC-24 for the approval.
Which form is used to increase authorised share capital?
SH-7, within 30 days. See increasing authorised share capital.
Do LLPs use these same forms?
No. LLPs file Form 11 (annual return) and Form 8 (statement of account and solvency). See our LLP compliance guide.
Hinglish mein sawaal
ROC mein kaun se forms file karne padte hain?
Har saal AOC-4 aur MGT-7 (ya MGT-7A). Badlav hone par DIR-12, SH-7, INC-22, MGT-14 ya PAS-3, apni time limit ke andar.
DIR-3 KYC ab har saal bharna padta hai?
Nahi. 31 March 2026 se har teen financial year mein ek baar, teesre saal ke baad 30 June tak.
Last reviewed: 9 October 2026
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This page explains the law as it stands on the review date. It is not advice on your specific case.
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