ROC Annual Filings — AOC-4, MGT-7, LLP & DIN KYC

Stay compliant with your Registrar of Companies (ROC) obligations — file AOC-4, MGT-7/7A and DIN KYC annually, and Form 8/11 for LLPs. Free AI-guided steps and due-date reminders.

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What you can do here

AOC-4 financial statements filing
MGT-7 / MGT-7A annual return
ADT-1 auditor appointment
DIN KYC (DIR-3) annual renewal
LLP Form 8 (statement of accounts) and Form 11 (annual return)

The three filings that actually matter each year

Almost every private limited company owes the same short list. AOC-4 carries the audited financial statements and is due within 30 days of the AGM. MGT-7 (or MGT-7A for a small company or OPC) is the annual return and is due within 60 days of the AGM. DIR-3 KYC renews every director's DIN and is due by 30 September regardless of your AGM date. ADT-1 records the auditor's appointment and is filed once per appointment rather than every year. LLPs follow a different pair — Form 11 by 30 May and Form 8 by 30 October — and those dates are fixed to the financial year, not to any meeting.

Late fees here are not capped the way you expect

This is the part that surprises people. Most ROC forms carry an additional fee of ₹100 per day per form, and it runs with no upper ceiling until you file. A single form forgotten for a year is not a small penalty — it compounds quietly while nothing visibly breaks. There is no revised-return mechanism that resets it either. If you have missed something, the cheapest possible action is to file it today rather than wait until the rest of the paperwork is tidy.

Filing is required even when the company did nothing

A dormant company with no revenue, no bank activity and no employees still owes AOC-4, MGT-7 and DIR-3 KYC, and still needs a statutory audit. "We had no business this year" is the single most common reason companies fall into default, because it feels like there is nothing to report. If the company is genuinely not going to trade, the honest options are to apply for dormant status under section 455 or to strike it off — both are cheaper than accumulating daily fees on a shell you have stopped thinking about.

What happens when you keep not filing

The consequences escalate from money to disqualification. Continuous default lets the Registrar begin striking the company off the register. Directors of a company that fails to file financial statements or annual returns for three consecutive years face disqualification under section 164(2) — and that disqualification follows the person to every other board they sit on. A deactivated DIN also blocks routine filings elsewhere, which is how one missed KYC quietly freezes unrelated companies.

Get the sequence right before you file

The forms depend on each other, so filing out of order wastes money. Finalise and audit the accounts, hold the board meeting, hold the AGM, then file AOC-4 within 30 days of that AGM and MGT-7 within 60. Keep the AGM date itself defensible — the due dates are calculated from it, and an AGM date that cannot be evidenced by minutes makes every downstream deadline arguable. Use the compliance calendar to place these against your GST and TDS dates so the year is visible in one view.

Frequently asked questions

What is the penalty for missing the AOC-4 filing?

Late filing attracts ₹100 per day of delay. Non-filing can result in the company being struck off the register.

Is DIN KYC mandatory every year?

Yes — every DIN holder must file Form DIR-3 KYC annually by 30 September, or the DIN is deactivated.