ROC Annual Filing

The yearly submission of a company's AOC-4 (financial statements) and MGT-7 (annual return) to the Registrar of Companies, tied to the AGM. Both are mandatory, even with no activity.

AOC-4 is generally filed within 30 days of the AGM and MGT-7 within 60 days. The AGM itself is generally within six months of the financial year-end.

No. MCA's fee logic for AOC-4 and MGT-7 counts from the earlier of your actual AGM date and the due date of that AGM. An AGM held after its due date does not move the filing deadline; only an extension approved by the Registrar does, and that is applied for in GNL-1 under the purpose 'Extension of AGM'.

MGT-7A is the abridged annual return for One Person Companies and small companies; MGT-7 is for everyone else. A small company under section 2(85) has paid-up capital not above ₹4 crore and turnover not above ₹40 crore, and is never a holding or subsidiary company, a section 8 company or a body corporate under a special Act. The portal rejects the wrong form.

Two things, separately. A normal filing fee per form on a nominal share capital scale — ₹200 below ₹1,00,000, rising to ₹600 at ₹1,00,00,000 or more, and ₹200 for a company with no share capital. Then, if you are late, an additional fee of ₹100 per day per form with no cap. Our professional fee is separate and is the only amount we receive.

No, and this is a common error. ₹100 per day applies to delay under sections 92 and 137 — the annual return and the financial statements. Most other company forms carry a multiple of the normal fee instead, rising in bands from 2 times up to 12 times as the delay grows. Check the actual form before assuming a rate.

No. An OPC holds no AGM, so its AOC-4 runs 180 days from the close of the financial year under the third proviso to section 137(1), and its annual return is MGT-7A. Our OPC Compliance page sets out that cycle.

AOC-4 files your audited financial statements; MGT-7 files your annual return (shareholding, directors and changes). Companies file both each year.

A ₹100-per-day additional fee per form with no cap, plus director-disqualification risk for prolonged default.

Yes. Annual ROC filings are mandatory regardless of activity, unless the company has formally obtained dormant status (and even then, dormant returns apply).

Yes. AOC-4 carries the audited financial statements, so the audit must be complete and the accounts adopted at the AGM.

Yes. We can file overdue AOC-4/MGT-7 for prior years, compute the additional fees, and bring you current.

Sometimes, and only when MCA has a scheme open. The Companies Compliance Facilitation Scheme, 2026 (General Circular 01/2026 dated 24 February 2026) let companies clear pending annual filings at 10% of the additional fee otherwise payable; it ran from 15 April 2026 and was extended to 31 August 2026 by General Circular 03/2026. These windows are time-limited and are not renewed on request, so check MCA's current circulars before relying on one. Outside a scheme, the full additional fee applies.

Not by itself. The additional fee under section 403 and the penalties under sections 92(5) and 137(3) are different liabilities. Under a facilitation scheme, the proviso to section 454(3) can conclude the section 92 and 137 proceedings so that no penalty is leviable, but only where the filing is made before the adjudicating officer issues notice or within 30 days of it. Once an adjudication order is passed, the penalty stands.

Yes for companies that require an AGM; the filings are measured from the AGM date. We support the AGM documentation.

Filed AOC-4 and MGT-7 with their SRNs, plus AGM/resolution support and a clean ROC record.

No. We file through the official MCA portal with the required DSCs and make no claim of a private API or guaranteed acceptance.