Audited financial statements
Balance sheet, P&L, notes
ROC Annual Filing Advisory
ROC Annual Filing
Quick Reference for Your Business
Forms · Due Dates · Penalties – everything you need to know about ROC Annual Filing.
01
Documents Required
Board & AGM details
Resolutions, minutes, attendance
Auditor details
Appointment / ADT-1
Shareholder & director details
for the annual return
DSC
of the signing director and certifying professional
02
Key Forms & Due Dates Company, FY ending 31 March
| Form | Due Date |
|---|---|
| AOC-4 (financial statements) | Within 30 days of AGM (≈ 30 October) |
| MGT-7 / MGT-7A (annual return) | Within 60 days of AGM (≈ 29 November) |
| ADT-1 (auditor appointment) | Within 15 days of AGM |
| AGM | By 30 September (within 6 months of FY end) |
| DIR-3 KYC | Now triennial — by 30 June (every 3rd year, from 31 Mar 2026) |
Late fee is ₹100 per day per form — with NO upper cap. Three consecutive years of non-filing can disqualify directors for 5 years (Sec 164(2)). The CCFS-2026 amnesty offers ~90% waiver on accumulated late fees for AOC-4 / MGT-7 / ADT-1 — closing 15 July 2026.
03
What Goes Wrong Without Filing
₹100/day per form, no cap
A one-year delay on two forms can cross ₹70,000 in late fees alone.
Director disqualification
3 years of default disqualifies directors for 5 years (Sec 164(2)).
Company struck off
Continued default can lead to strike-off under Sec 248.
'Active non-compliant' tag
Blocks other MCA filings, loans and tenders.
04
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