Every registered company in India must file annual returns and financial statements with the ROC β regardless of turnover or activity. Miss a deadline and βΉ100/day late fees start accumulating with no cap. Our team ensures you're always compliant.
Every company registered under the Companies Act, 2013 must file annual compliance documents with the Registrar of Companies (ROC) β regardless of whether the company conducted any business, generated any revenue, or has any employees. A newly incorporated company with zero transactions must still prepare nil accounts, get them audited, and file on time.
If a company fails to file AOC-4 or MGT-7 for 3 consecutive financial years under Section 164(2): (1) Every director of that company is disqualified from being a director in ANY company for 5 years. (2) The ROC marks the company as "defaulting" on MCA portal β affecting bank credit and government tenders. (3) The ROC initiates strike-off proceedings. (4) Directors cannot get bank loans or open new companies during the disqualification period. This trap catches many startup founders who registered a company, never used it, and didn't bother filing annual returns.
For companies with March 31 financial year-end. AGM must be held by 30 September 2026. AOC-4 and MGT-7 due dates are calculated from AGM date.
The Company and LLP Compliance Facilitation Scheme (CCFS) 2026 offers a 90% waiver on late filing fees for specified overdue forms including AOC-4, MGT-7, and others for periods prior to FY 2024-25. This is a limited-window amnesty scheme β if you have years of pending filings, this is the best opportunity to clear them at drastically reduced cost. Contact us immediately to identify pending filings and file before the 15 July 2026 deadline.
Balance Sheet, Profit & Loss Account, Cash Flow Statement, Directors' Report, Auditor's Report, and all annexures. Must be signed by: Board-approved directors + statutory auditor. Companies with paid-up capital β₯ βΉ5Cr or turnover β₯ βΉ10Cr must file in XBRL format. AOC-4 must be filed BEFORE MGT-7 β MCA V3 validates this sequence.
MGT-7 for regular companies β contains: registered office, principal business activities, shareholding pattern, indebtedness, director details, KMP remuneration, board meetings held, penalties. New MGT-7 requirement (Jul 2025): GPS coordinates and external building photograph of registered office. MGT-7A β simplified form for OPCs and small companies.
Filed when auditor is appointed or reappointed at AGM. Now mandatory for ALL auditor appointments including first auditors (MCA Amendment Jul 2025). Contains auditor's name, membership number, tenure, and consent letter. Missing ADT-1 is a compliance violation.
Every DIN holder must complete DIR-3 KYC annually. Use DIR-3 KYC-Web (online verification) if personal details are unchanged. File full DIR-3 e-form if PAN, email, or mobile has changed. Failure = DIN deactivated immediately after 30 September. Reactivation requires βΉ5,000 payment.
Filed by companies that have received loans from directors, shareholders (for private companies), or public deposits. Even if no deposits received, companies with any outstanding loans from directors must file DPT-3. Late penalty: βΉ5,000 + βΉ500/day up to βΉ25,000.
Filed by companies with MSME supplier dues outstanding for more than 45 days. Reports unpaid MSME dues as on 30 September and 31 March. Late filing: penalty of βΉ20,000 on the company. Non-filing can attract director prosecution. Essential to maintain updated MSME vendor register.
| Non-Compliance | Section | Penalty |
|---|---|---|
| Late filing of AOC-4 (Financial Statements) | Section 137 | βΉ100/day β no maximum cap. Additionally: Company βΉ10,000 + βΉ100/day (max βΉ2L) and officer βΉ10,000 + βΉ100/day (max βΉ50,000) under Section 137(3). |
| Late filing of MGT-7 (Annual Return) | Section 92 | βΉ100/day β no maximum cap. Additionally: Company penalty βΉ50,000 + βΉ100/day (max βΉ5L) and officer penalty βΉ10,000 to βΉ1L under Section 92(5). |
| Not holding AGM | Section 99 | Company βΉ1,00,000 + βΉ5,000/day continuing default. Officers in default also separately fined. |
| DIR-3 KYC not filed by 30 Sep | Companies Act | DIN deactivated + βΉ5,000 fixed fee for reactivation. Cannot sign any MCA form with deactivated DIN. |
| 3 consecutive years of non-filing | Section 164(2) | Director disqualification for 5 years from ALL companies β one of the most severe corporate penalties. |
| Company Strike-Off by ROC | Section 248(1) | ROC removes company from register after 2 years of non-filing. Restoration through NCLT is expensive and time-consuming. |
Per MCA Amendment Rules (G.S.R. 358(E), effective 14 July 2025): Form MGT-7 now requires an external building photograph showing the company's name board prominently displayed in English and the regional language, along with GPS coordinates (latitude and longitude) of the registered office as on the FY end date and the filing date. The photograph must be in PDF or JPG format (up to 2MB). There is no requirement for an internal photo or for a director to appear in the photo.
We start preparing AOC-4 and MGT-7 immediately after your audit is done β filed well before the deadline, never on deadline day.
Statutory audit handled by our CA team. ROC filings β AOC-4, MGT-7, ADT-1, DIR-3 KYC β handled by our CS team. One handover, complete compliance.
We collect registered office photographs and GPS coordinates in the correct format (Jul 2025 requirement) before filing MGT-7.
Custom compliance calendar for your company β with all ROC, MCA, GST, and Income Tax deadlines mapped. Proactive reminders before each deadline.
Pending filings from previous years? We identify and clear all arrears under the CCFS 2026 scheme (90% waiver till July 2026) at the minimum cost.
Share all documents via email or WhatsApp. We file everything on MCA V3 portal and send you SRN and acknowledgment copies immediately.
Yes β absolutely. Annual ROC filing (AOC-4 and MGT-7) is mandatory for every registered company under the Companies Act, 2013, regardless of revenue, activity, or business status. Even a company incorporated 6 months ago with zero transactions must prepare nil accounts, get them audited, and file on time. There is no exemption based on turnover or activity level. OPCs and small companies have simplified forms (MGT-7A) but still must file.
AOC-4 (Form for Financial Statements) contains the company's audited financial statements β Balance Sheet, P&L, Cash Flow, Directors' Report, and Auditor's Report. It is a financial document. MGT-7 (Annual Return) contains non-financial governance information β shareholding pattern, director details, board meetings held, KMP remuneration, and penalties. Both are mandatory for every company. AOC-4 must always be filed before MGT-7 β the MCA portal validates this sequence.
The Company and LLP Compliance Facilitation Scheme (CCFS) 2026 is an MCA amnesty scheme offering a 90% waiver on late filing fees for specified overdue forms (AOC-4, MGT-7, and others) for periods prior to FY 2024-25. Valid until 15 July 2026. If your company has missed filings from 2020, 2021, 2022, or any previous year β this scheme allows you to clear all arrears at just 10% of the normal late fees. Contact us immediately to audit your pending filings and file under this scheme before the window closes.
Per MCA Amendment Rules effective 14 July 2025 (G.S.R. 358(E)): Form MGT-7 now requires: (1) GPS coordinates (latitude and longitude) of the registered office as on the financial year-end date and also the filing date, and (2) An external building photograph showing the company name board prominently in English and the regional language. The photograph must show the building exterior β no requirement for an internal photo or director presence in the photo. PDF or JPG format up to 2MB. Our team guides you on capturing the correct GPS coordinates and photograph before filing.
Complete annual compliance β AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3, MSME-1 β handled by our CA/CS team before every deadline.