ROC Annual Filing — MCA Forms and Deadlines Under Companies Act

Every company registered in India (private limited, public limited, OPC and Section 8 companies) must file annual returns and financial statements with the Registrar of Companies (ROC) on the MCA21 portal within prescribed deadlines. Missing these filings leads to heavy penalties and marks the company as a defaulter. Here is the complete guide.

Key Annual Filing Forms

• AOC-4 (Financial Statements): Balance Sheet, Profit & Loss Account, Cash Flow Statement, Notes to Accounts and Directors' Report. Filed within 30 days of AGM — typically by October 29 (for companies with September 30 AGM). OPC: Within 180 days of financial year end (no AGM)
• MGT-7A (Annual Return — Small Companies): Annual return for One Person Companies (OPC) and Small Companies. Filed within 60 days of AGM close — typically by November 29
• MGT-7 (Annual Return — Other Companies): Annual return for all companies other than OPC/Small. Filed within 60 days of AGM close. Requires certification by a practicing Company Secretary in Form MGT-8 (for companies with paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore)

AGM Requirement

• Every company must hold an Annual General Meeting (AGM) within 6 months from the close of the financial year — i.e., by September 30 for companies with March 31 year-end
• OPC is exempted from holding an AGM
• First AGM: Within 9 months of the first financial year end
• Non-holding of AGM: Penalty on company and directors — Section 99 MCA

Other Annual Compliance Forms

• ADT-1: Appointment of auditor — filed within 15 days of AGM (for ratification/fresh appointment)
• DIR-3 KYC: Annual KYC of all Directors — must be filed by September 30 each year
• MSME Form I: Half-yearly return on outstanding payments to MSME vendors (for companies with MSME vendor dues)
• BEN-2: Return on beneficial ownership (Significant Beneficial Owners — SBO)

Penalties for Late Filing

• AOC-4 and MGT-7: ₹100 per day of delay (no maximum cap — this adds up fast)
• Additional fees on MCA portal for late filing (additional fee schedule based on number of days delay)
• If unfiled beyond 270 days: Company becomes a defaulter — directors face disqualification under Section 164

Conclusion

ROC annual filing is a non-negotiable compliance — with heavy daily penalties for delays and director disqualification consequences. SPOTON provides complete annual ROC compliance including AOC-4, MGT-7A, ADT-1 and DIR-3 KYC filing for private limited companies and LLPs across Kerala. Contact us for expert secretarial compliance services.