Register of Companies (ROC) annual compliance is a legal mandate for all registered Private Limited Companies, One Person Companies (OPCs), and LLPs in India. Failing to comply can lead to heavy penalties and disqualification of directors. This guide explains key filings, forms, and due dates.
Key ROC Filings for Companies
A Private Limited Company must file the following main forms annually with the Ministry of Corporate Affairs (MCA):
- Form AOC-4 (Financial Statements): Contains the Balance Sheet, Profit & Loss Account, Director’s Report, and Auditor’s Report. Due date: Within 30 days of the Annual General Meeting (AGM) (typically 30th October).
- Form MGT-7 (Annual Return): Contains details of shareholding structure, directorship changes, and transfer of shares. Due date: Within 60 days of the AGM (typically 29th November).
- DIR-3 KYC (Director KYC): Mandatory for all active DIN holders. Due date: 30th September.
- Form DPT-3 (Return of Deposits): Details of deposits or outstanding loans. Due date: 30th June.
Key ROC Filings for LLPs
Limited Liability Partnerships have simpler compliance requirements:
- Form 11 (Annual Return): Details of partners and contributions. Due date: 30th May.
- Form 8 (Statement of Accounts & Solvency): Balance sheet and P&L details. Due date: 30th October.
Consequences of Non-Compliance
- Late Fees: Additional fee of ₹100 per day per form for delayed filing.
- Disqualification: Directors of companies that fail to file financial statements for three consecutive years can be disqualified for 5 years.
- Strike-Off: MCA can strike off inactive companies that fail to file returns.
Need Help with ROC Filing?
Avoid heavy penalties and keep your company status active. Let our company secretarial experts handle your ROC filings.
📞 Call: +91 70167 11141
📧 Email: [email protected]
💬 WhatsApp: Chat with us
Book Corporate Compliance Service
Disclaimer: Corporate compliance is highly time-sensitive and legal. Consult a qualified Company Secretary (CS) or CA for filing assistance.
Last Updated: July 2026
Author: Preet Kansangra, Tax & Compliance Expert
Reviewed by: Fingrade.in Team
