✓
Private limited companies
AOC-4 and MGT-7, or MGT-7A if it is a small company.
Company / ROC
Annual ROC Filing for Companies
ROC filing means filing your company's yearly forms with the Registrar of Companies on the MCA portal. Every company files its financial statements in Form AOC-4 within 30 days of its AGM and its annual return in Form MGT-7 or MGT-7A within 60 days. We prepare both, with the board's report and the AGM papers, and file them for you.
AOC-4: 30 days from the AGMMGT-7 / MGT-7A: 60 days from the AGMLate fee: ₹100 a day per form
Who it's for
Who must file
A company with no business or zero turnover still has to file every year.
✓
Section 8 companies
AOC-4 and MGT-7. A Section 8 company cannot be a small company, so it does not use MGT-7A.
✓
One Person Companies
AOC-4 within 180 days of the year end, and MGT-7A. See OPC annual filing.
✓
LLPs
LLPs file different forms (Form 11 and Form 8). See LLP annual filing.
What's included
What we file for you
Statutory audit is quoted separately, or as part of an annual compliance plan.
1
AOC-4
Your audited financial statements, with the board's report and auditor's report.
2
MGT-7 or MGT-7A
The annual return.
3
Board's report
Drafted for board approval before the AGM.
4
AGM documents
Notice and minutes.
5
ADT-1
In a year when an auditor is appointed or re-appointed.
Deadlines
Due dates
For a financial year ending 31 March 2026 and an AGM held on 30 September 2026.
Form
Due
FY 2025-26 (AGM on 30 September 2026)
AGM
Within 6 months of the year end
30 September 2026
AOC-4
Within 30 days of the AGM
Count from your AGM date
MGT-7 / MGT-7A
Within 60 days of the AGM
Count from your AGM date
ADT-1
Within 15 days of the auditor's appointment
Only in an appointment year
DIR-3 KYC
Once in three financial years, by 30 June
Check each director's last filing
Full dates, extensions and penalties: read our annual ROC compliance guide.
Documents required
Documents we need
Have these ready and we can prepare your filing well ahead of the due date.
- ✓Audited financial statementsBalance sheet, profit & loss and cash flow statement for the financial year.
- ✓Auditor's reportThe statutory audit report signed by your chartered accountant.
- ✓AGM & board minutesMinutes of the board meetings and annual general meeting held during the year.
- ✓List of shareholdersCurrent shareholding pattern as of the financial year end.
- ✓DSC of a directorA valid Digital Signature Certificate to sign AOC-4 and MGT-7.
- ✓PAN & CINYour company's PAN and Corporate Identification Number.
How it works
How it works
We start well ahead of your AGM so nothing is rushed at the last minute.
01
Gather financials
Post audit · You + ExpertWe collect your audited accounts, board documents and shareholding details.
02
Draft the board's report
Before AGM · Your ExpertWe prepare the board's report and AGM notice for the board's review.
03
Prepare AOC-4 & MGT-7
Post AGM · Your ExpertOnce the AGM is held, we prepare both filings from the approved financials and disclosures.
04
Filed with ROC
Before due date · DoneForms are digitally signed and filed on the MCA portal; acknowledgements are sent to you by email.
Pricing
Fees
- Government fee: The government fee depends on the company's nominal share capital and is charged at actuals. Late filing adds ₹100 a day per form.
- Our fee: we share it with you before we start.
Don't miss it
Late fees and penalties
Additional fee
₹100 a day
For each day of delay, for each form (AOC-4 and MGT-7 counted separately). The fee rules set no upper limit.
Penalty
Up to ₹2 lakh
The Registrar can also impose a penalty of ₹10,000 plus ₹100 a day, up to ₹2 lakh for the company and up to ₹50,000 for officers in default (sections 92(5) and 137(3)).
Director disqualification
5 years
If financial statements or annual returns are not filed for three years in a row, the directors are disqualified for five years (section 164(2)(a)).
See the late fee section of our guide for examples.
Why us
Why FilingSetu
A person who knows your file, from start to finish.
A named manager
One point of contact who knows your file and tracks your AGM and filing deadlines all year.
Government fees at actuals
Government charges pass through at actuals, never marked up.
FAQ
Annual ROC Filing, answered.
What is ROC filing?
It is the yearly filing of a company's financial statements (AOC-4) and annual return (MGT-7 or MGT-7A) with the Registrar of Companies on the MCA portal.
Is ROC filing mandatory every year?
Yes, for every company, including companies with no business or zero turnover.
Do AOC-4 and MGT-7 share a due date?
No. AOC-4 is due within 30 days of the AGM, MGT-7 within 60 days.
What are the ROC filing fees?
The government fee depends on nominal share capital, plus ₹100 a day if late. Our fee is quoted before we start.
What happens if I miss the due date?
You pay ₹100 a day per form when you file. The Registrar can also impose a penalty, and after three years of not filing, directors are disqualified for five years.
What documents are required for ROC filing?
Audited financial statements, the auditor's report, AGM and board minutes, the list of shareholders, a director's DSC, and the company's PAN and CIN.
What is the board's report, and who prepares it?
It is a statutory report from the board summarising the year's operations and mandatory disclosures, attached to AOC-4. We draft it for the board's approval ahead of the AGM.
Can you file if another CA registered my company?
Yes. We regularly take over ongoing compliance for companies incorporated elsewhere. We just need your incorporation documents and prior filings to get started.
Do you handle the statutory audit?
Yes, we can. It is quoted separately from the annual filing fee, or bundled if you are already on one of our annual compliance plans.
Do you file for OPCs and LLPs?
Yes. We have separate OPC annual filing and LLP annual filing services.
Is DIR-3 KYC part of annual filing?
It is a separate filing for each director. Since 31 March 2026 it is due once every three financial years, by 30 June.
Who is responsible for ROC filing?
The company files, and its directors sign the forms. If a form is late, the company and its officers in default can be penalised.
✓
Reviewed by Ankit Jain, Chartered Accountant
Last reviewed: 10 October 2026
FilingSetu is the brand of ANR Consultancy, a partnership firm.
GSTIN: 07ACOFA0324K1ZG
This page explains the law as it stands on the review date. It is not advice on your specific case.
Related services
Related compliance
Other filings and structures that often go hand in hand with annual ROC compliance.
Private Limited Company
The default for startups raising equity, with limited liability and an investor-ready structure.
LLP Registration
Limited liability with partnership flexibility and lighter annual compliance.
Company Registration
Compare all four ways to incorporate and pick the right structure for your business.
Never miss an ROC deadline again.
Talk to an Expert about your annual filings. We'll map your due dates and give you a quote. Free, no obligation.