Annual ROC Filing Checklist for Private Limited Companies

Annual ROC compliance is where most first-time founders underestimate the ongoing obligation of running a Private Limited Company — incorporation is a one-time event, but these filings recur every single year regardless of whether the company did any business.

The Four Core Filings

• AOC-4 — Filing of financial statements, due within 30 days of the AGM
• MGT-7/MGT-7A — Annual return, due within 60 days of the AGM
• ADT-1 — Auditor appointment/reappointment intimation, due within 15 days of the AGM
• DIR-3 KYC — Annual KYC for every director holding a DIN, due by 30 September

AGM Timing

The Annual General Meeting must be held within 6 months of the financial year-end (so by 30 September for a company following the standard April–March year), and every subsequent filing deadline above is calculated from the actual AGM date — delaying the AGM delays everything downstream.

Penalties for Missing a Filing

The additional fee for late ROC filings is steep and non-negotiable: ₹100 per day of delay per form, with no upper cap — a filing that's 100 days late costs ₹10,000 in additional fees alone, on top of the base filing fee. Repeated non-compliance can also lead to the company being marked for Strike Off.

A simple compliance calendar mapped to your specific AGM date, reviewed quarterly, is the single most effective way to avoid these entirely preventable penalties.