ROC Annual Filing AOC-4 & MGT-7
Hassle-free annual ROC compliance for Private Limited Companies — financial statement filing (AOC-4) and annual return (MGT-7) filed accurately and on time. Avoid ₹100/day penalties and director disqualification.
AOC-4 + MGT-7
Forms
30 October
AOC-4 Due
29 November
MGT-7 Due
₹100/day
Penalty
MCA / RoC
Authority
All Pvt Ltd Cos
Required For
What is ROC Annual Filing?
Every Private Limited Company registered in India must file two mandatory annual forms with the Registrar of Companies (RoC) under the Ministry of Corporate Affairs (MCA) every year: AOC-4 (financial statements) and MGT-7 (annual return).
Form AOC-4 carries the company's audited Balance Sheet, Profit & Loss Account, Cash Flow Statement, and Directors' Report to the MCA portal. It must be filed within 30 days of the Annual General Meeting (AGM) — typically by 30 October.
Form MGT-7 is the Annual Return — a comprehensive snapshot of the company's corporate structure including shareholding pattern, registered office, directors, and key changes during the year. It is due within 60 days of the AGM — typically by 29 November. Failure to file attracts a penalty of ₹100 per day with no upper cap.
Starting from
₹4,999/year
AOC-4 + MGT-7 + resolutions
Who Needs ROC Annual Filing?
Annual filing is a blanket requirement — there are no revenue or profit exemptions for these entities.
All Private Limited Companies
ROC annual filing is mandatory for every Pvt Ltd company — there is no turnover or profit threshold for this requirement.
One Person Companies (OPCs)
OPCs incorporated under the Companies Act, 2013 must file AOC-4 (OPC) within 180 days of financial year close.
Section 8 (Non-Profit) Companies
Non-profit companies registered under Section 8 must comply with annual filing — their tax-exempt status does not waive MCA obligations.
Public Limited Companies
Public companies have the same annual filing obligations as Pvt Ltd, plus additional disclosure requirements.
Dormant Companies (Form MSC-3)
Companies that have obtained dormant status under Section 455 must still file Form MSC-3 annually to maintain that status.
Companies Under Strike-Off Process
Until a company is formally struck off by the RoC, all annual filings remain due. Pending filings can block strike-off.
Newly Incorporated Companies
Companies incorporated in the current year must hold their first AGM within 9 months of the financial year end and file accordingly.
Companies in Liquidation
Even companies under liquidation proceedings must file pending returns until the winding-up order is passed by the tribunal.
Why File On Time?
Timely ROC filing is not just a legal obligation — it protects your company's status, directors' credibility, and business opportunities.
Avoid ₹100/Day Late Fees
Filing on time eliminates the accumulating additional fee that compounds daily with no upper cap under the Companies Act.
Maintain Active Company Status
Timely filing keeps your company marked 'Active' on the MCA portal — essential for operations and banking.
Enable Bank Borrowings & Credit
Banks and NBFCs verify MCA filing status before sanctioning loans, overdrafts, or trade credit facilities.
Avoid Director Prosecution
Directors of non-compliant companies face disqualification under Section 164(2) and potential prosecution.
Required for DIN Renewal
Director Identification Number (DIN) requires active filing status. DIN deactivation bars directors from all companies.
Government Tender Eligibility
Most government and PSU tenders require active MCA compliance records as part of vendor qualification.
Clean ROC Record for Fundraising
Investors and VCs conduct MCA due diligence. A clean annual filing record accelerates funding rounds.
Protects Director Credibility
Disqualified directors cannot serve on any company's board for 5 years — a significant professional risk to avoid.
8-Step ROC Filing Process
From books closure to final SRN — we handle the entire compliance cycle for your company.
Books Closure (31 March)
Finalise and reconcile all accounting entries for the financial year ending 31 March.
Financial Statement Preparation
Prepare Balance Sheet, Profit & Loss Account, and Cash Flow Statement per Companies Act 2013 Schedule III.
Board Approval of Accounts
Board of Directors approves the financial statements in a duly convened Board Meeting and signs the accounts.
AGM (Annual General Meeting)
Hold the AGM within 6 months of year end (30 September). Shareholders approve accounts and declare dividend if any.
Auditor's Report Finalisation
Statutory auditor issues the audit report, CARO (if applicable), and signs the financial statements.
File AOC-4 (Financial Statements)
File financial statements with the Registrar of Companies on MCA portal. Due date: 30 days from AGM (latest 30 October).
File MGT-7 (Annual Return)
File the annual return containing company structure, directors, shareholding, and key changes. Due by 29 November.
DIN-3 KYC Status Check
Verify all directors' DIN KYC is active (DIR-3 KYC due by 30 September each year) to avoid DIN deactivation.
Documents Required
Gather the following documents before initiating the ROC filing process. We coordinate directly with your auditor and management to ensure nothing is missed.
Director Disqualification Risk
Section 164(2) — Companies Act 2013
Under Section 164(2) of the Companies Act, a director who fails to file annual returns for 3 consecutive financial years is automatically disqualified. A disqualified director cannot be appointed as a director in any company for 5 years.
The MCA's ACTIVE scheme (Active Company Tagging Identities and Verification) also marks companies as non-compliant on public records — visible to banks, investors, and regulators.
Important: The MCA has conducted multiple drives to strike off non-filing companies. Struck-off companies lose the ability to do banking, file GST, or conduct any business transactions.
Annual Compliance Timeline
Key milestones every Private Limited Company must track from April to November.
Books Closure
Close FY books by April–May.
Audit Completion
Auditor report by July–August.
Board Meeting
Board approves accounts.
AGM
By 30 September (latest).
File AOC-4
By 30 October (30 days post AGM).
File MGT-7
By 29 November (60 days post AGM).
30 October
AOC-4 Due Date
Financial statements with the RoC
29 November
MGT-7 Due Date
Annual return with the RoC
What You Receive
Everything you need to prove your company is fully compliant for the financial year.
Filed AOC-4 with MCA — SRN receipt
Filed MGT-7 with MCA — SRN receipt
Updated company master data on MCA portal
Board and AGM resolutions on company record
Compliance confirmation report
Next year due-date calendar
Why Company Avenue Advisory?
Qualified Company Secretaries and CAs on staff
Proactive deadline reminders — never miss a due date
10,000+ annual filings completed across India
Error-free SRN generation — first time, every time
Fixed pricing — ₹4,999/year, no hidden extras
Includes AGM and Board meeting resolution drafting
MCA portal expertise — instant SRN tracking
Filing completed well before deadline — no last-minute rush
Frequently Asked Questions
Everything you need to know about ROC annual filing for Private Limited Companies in India.
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Annual Compliance Made Simple
Don't let deadlines sneak up on you. Engage Company Avenue Advisory today and have your AOC-4 and MGT-7 filed correctly, on time, every year.