Company Annual Compliance

Stay compliant with all ROC annual filing requirements under the Companies Act, 2013 — AOC-4, MGT-7, ADT-1, and DIR-3 KYC. CA-assisted end-to-end annual compliance for Private Limited Companies, OPCs, and LLPs. Avoid ₹100/day penalties and director disqualification. Starting from ₹6,999.
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Company Annual Compliance

Company Annual Compliance — ROC Annual Filing Under the Companies Act, 2013

Every company registered in India must complete annual ROC (Registrar of Companies) compliance under the Companies Act, 2013 — regardless of turnover, profit, or business activity. This includes filing audited financial statements (Form AOC-4), the annual return (Form MGT-7 / MGT-7A), auditor appointment (Form ADT-1), and director KYC (DIR-3 KYC) on the MCA portal. Non-compliance attracts a penalty of ₹100 per day per form with no maximum cap, director disqualification, DIN deactivation, and even company strike-off. Our CA-assisted annual compliance service handles the complete ROC filing process — from AGM preparation and audit coordination to all statutory form filings.

Annual Compliance is Mandatory — Even for Zero-Activity Companies
ROC annual filing is mandatory for all companies regardless of revenue or activity. A company with zero transactions still needs to get its accounts audited (nil audit), file AOC-4 with nil financial statements, and file MGT-7 with current director and shareholder details. There is no exemption for dormant or non-operating companies — and there is no provision to waive late fees once a deadline is missed.

Mandatory Annual ROC Forms — Companies Act, 2013

Form Purpose Due Date (FY 2025-26)
ADT-1 Auditor appointment intimation Within 15 days of AGM
AOC-4 Audited financial statements + Directors Report Within 30 days of AGM (by 29 Oct 2026)
MGT-7 / MGT-7A Annual return (shareholders, directors, structure). MGT-7A for OPC/small companies Within 60 days of AGM (by 28 Nov 2026)
DIR-3 KYC Director KYC to keep DIN active 30 June (triennial — once every 3 financial years, per G.S.R. 943(E))
AGM Deadline Drives Everything
For FY 2025-26 (April 2025 – March 2026), the Annual General Meeting (AGM) must be held by 30 September 2026. All filing deadlines flow from the AGM date — ADT-1 (15 days), AOC-4 (30 days), MGT-7 (60 days). A newly incorporated company must hold its first AGM within 9 months of the end of its first financial year. Missing the AGM deadline cascades into late filing of every subsequent form.

Who Must File Annual ROC Compliance?

PRIVATE LIMITED COMPANIES

Every Pvt Ltd company must file AOC-4, MGT-7, ADT-1, and DIR-3 KYC annually — mandatory even for dormant or loss-making companies.

ONE PERSON COMPANIES (OPC)

OPCs file AOC-4 and MGT-7A (the simplified annual return for OPCs and small companies) along with director KYC.

PUBLIC LIMITED COMPANIES

All public companies — listed and unlisted — must complete full annual ROC compliance with audited statements and annual returns.

NEWLY INCORPORATED COMPANIES

Companies incorporated during the year must complete first-year compliance — including the first AGM within 9 months of the first financial year end.

Annual Compliance by Entity Type — Forms & Due Dates

Entity Type Annual Return Financial Statements AGM Required? Audit
Private Limited Company MGT-7 (within 60 days of AGM) AOC-4 (within 30 days of AGM) Yes — by 30 Sep Mandatory
Public Limited Company MGT-7 (within 60 days of AGM) AOC-4 (within 30 days of AGM) Yes — by 30 Sep Mandatory
One Person Company (OPC) MGT-7A (within 60 days of FY end) AOC-4 (within 180 days of FY end) Not required Mandatory
LLP Form 11 (by 30 May) Form 8 (by 30 October) Not required Only if turnover > ₹40L or capital > ₹25L
Section 8 Company MGT-7 (within 60 days of AGM) AOC-4 (within 30 days of AGM) Yes — by 30 Sep Mandatory
Director KYC (DIR-3 KYC) — Now Triennial, Due 30 June
Regardless of entity type, every individual holding a DIN (Director Identification Number) as of 31 March must file Form DIR-3 KYC Web once every three consecutive financial years, on or before 30 June — per G.S.R. 943(E) (effective 31 March 2026), replacing the earlier annual 30 September deadline. LLP Designated Partners holding a DIN must also comply. Missing it deactivates the DIN with a ₹5,000 reactivation fee.

CA-Assisted Annual Compliance Process — Step by Step

Our qualified Chartered Accountant handles the complete annual compliance cycle — from board meeting and audit to all ROC form filings.

1
Accounts Finalization & Statutory Audit

We finalize the Balance Sheet, Profit & Loss Account, and prepare the Directors Report. The statutory audit is coordinated and the Auditor Report is obtained — a prerequisite for filing AOC-4.

2
Board Meeting & AGM

We assist with the board meeting to approve the financials and the Annual General Meeting (to be held by 30 September). At the AGM, financial statements are adopted, auditors appointed/reappointed, and dividends declared if any. We prepare all minutes and resolutions.

3
File ADT-1 & AOC-4

We file Form ADT-1 (auditor appointment) within 15 days of the AGM, and Form AOC-4 (audited financial statements + Directors Report + Auditor Report) within 30 days of the AGM on the MCA V3 portal using DSC.

4
File MGT-7 / MGT-7A (Annual Return)

We file the annual return (MGT-7 for companies, MGT-7A for OPC/small companies) within 60 days of the AGM, with complete details of shareholders, directors, and company structure. For MGT-7, PCS (Practicing Company Secretary) certification is coordinated where required.

✓
DIR-3 KYC & Compliance Complete

We complete DIR-3 KYC for all directors to keep their DIN active. Your company's annual ROC compliance is complete, active status maintained on the MCA portal, and all filing acknowledgements shared for your records.

Penalties for Non-Compliance
Late filing of AOC-4 and MGT-7 attracts ₹100 per day per form with NO maximum cap — a 100-day delay on both forms means ₹20,000 in late fees alone. Missing DIR-3 KYC deactivates the director's DIN with a ₹5,000 reactivation fee. Failure to file financial statements or annual returns for three consecutive financial years triggers director disqualification for 5 years under Section 164(2); prolonged non-operation (two years) can also lead the ROC to initiate company strike-off under Section 248. These late fees cannot be waived.

Other Event-Based & Periodic Compliances

Form When Applicable
DPT-3 Annual return of deposits / loans — by 30 June each year
MSME-1 Half-yearly return of outstanding dues to MSME suppliers
INC-20A Commencement of business declaration (within 180 days of incorporation)
Income Tax Return (ITR-6) Company ITR — by 31 October 2026 (separate from ROC filing)

Why Choose Our CA-Assisted Annual Compliance Service?

Annual ROC compliance involves multiple interlinked filings with strict deadlines — a missed AGM or a single delayed form cascades into mounting daily penalties and director disqualification. Our qualified Chartered Accountant team manages the complete cycle: accounts finalization, statutory audit coordination, AGM documentation, and accurate filing of ADT-1, AOC-4, MGT-7/7A, and DIR-3 KYC on the MCA portal. We track every deadline so your company stays compliant and penalty-free, year after year.

Complete Compliance — Not Just Filing
Our CA-assisted service covers the full annual compliance lifecycle with proactive deadline reminders, board and AGM documentation, audit coordination, and all MCA form filings. We also advise on event-based compliances (DPT-3, MSME-1, INC-20A, SH-7 capital increase) and can bundle your company ITR-6 filing — giving you a single point of accountability for all statutory obligations. Final pricing depends on company type, transaction volume, and audit complexity.

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Frequently Asked Questions

Annual ROC (Registrar of Companies) compliance is the set of mandatory yearly filings every company must make under the Companies Act, 2013 — primarily AOC-4 (audited financial statements), MGT-7 / MGT-7A (annual return), ADT-1 (auditor appointment) and director KYC. Every company — Private Limited, Public, or OPC — must comply, even if dormant or loss-making. Non-compliance attracts penalties, director disqualification and even strike-off.

The core filings (for a March year-end company holding its AGM by 30 September): ADT-1 (auditor appointment) within 15 days of the AGM; AOC-4 (financial statements) within 30 days of the AGM; and MGT-7 (annual return) within 60 days of the AGM — an OPC files MGT-7A and its AOC-4 within 180 days of the financial-year end. All deadlines flow from the AGM date, so a delayed AGM cascades into late filings everywhere.

Late filing of AOC-4 and MGT-7 attracts ₹100 per day, per form, with NO maximum cap — so a few months’ delay on both forms quickly runs into tens of thousands of rupees, and the fee cannot be waived. Late filing of other forms follows a slab-based additional fee. The uncapped ₹100/day charge is the single biggest reason to file the annual forms on time, which is what our compliance calendar ensures.

Consequences escalate sharply. Failure to file financial statements or annual returns for three consecutive financial years triggers director disqualification for 5 years under Section 164(2) (with DIN deactivation). Separately, two years of non-operation can lead the ROC to strike off the company under Section 248. Disqualified directors cannot be appointed in any company for five years. Overdue filings also bar key corporate actions — a company cannot complete a company name change until its pending returns are filed (Rule 29). Keeping filings current protects both your directors and the company’s active status.

Yes — every director holding a DIN must complete DIR-3 KYC. Under G.S.R. 943(E) (effective 31 March 2026), it is filed once every three financial years, by 30 June (merged Form DIR-3 KYC Web), replacing the old annual 30 September deadline. Missing it deactivates the director’s DIN (a ₹5,000 reactivation fee) and blocks all company filings. We track each director’s KYC cycle alongside the company’s annual forms.

Beyond the annual forms, companies may need: DPT-3 (return of deposits/loans, by 30 June each year), MSME-1 (half-yearly return of dues outstanding to MSME suppliers), and INC-20A (commencement-of-business declaration, within 180 days of incorporation). Event-based changes — such as appointing or removing a director (see Add or Remove Director, Form DIR-12 within 30 days) — are filed as they occur. We manage both the recurring and event-based calendar.

Corporate Social Responsibility (CSR) under Section 135 applies to a company that, in the immediately preceding financial year, has a net worth of ₹500 crore or more, OR turnover of ₹1,000 crore or more, OR net profit of ₹5 crore or more. Such companies must spend at least 2% of average net profits on CSR and report it in the Board Report (and Form CSR-2). We assess CSR applicability and handle the related disclosures.

An OPC has lighter compliance: it files AOC-4 within 180 days of the financial-year end and the abridged annual return MGT-7A, and is exempt from holding an AGM (the MGT-7A timeline runs from the deemed-AGM date). A Private Limited company must hold an AGM (by 30 September), file AOC-4 within 30 days and MGT-7 within 60 days of the AGM, and hold at least 4 board meetings a year. Both still need ADT-1 and director KYC.

A company must hold its Annual General Meeting within 6 months of the financial-year end (by 30 September); a newly incorporated company holds its first AGM within 9 months of its first FY end. A private/public company must also hold a minimum of 4 board meetings a year, with no more than 120 days between consecutive meetings. The AGM adopts the financials, appoints/reappoints auditors and declares dividends — and drives every downstream filing deadline.

The cost depends on the company type (Pvt Ltd / OPC / Public), transaction volume and audit complexity — so we provide a customised quote based on your company’s profile covering the full annual cycle (audit coordination, AOC-4, MGT-7/7A, ADT-1 and director KYC). The company’s income-tax return (ITR-6, due 31 October) is a separate filing that we can bundle as company ITR filing — giving you a single point of accountability for all statutory obligations.