ROC & Compliance
Company Annual Filing & ROC Compliance — AOC-4, MGT-7, and MCA Coordination
TrustLedger handles your company's annual MCA filings — AOC-4, MGT-7/7A, ADT-1, and LLP Form 8 and 11 — on time and in line with the Companies Act requirements.
What is ROC Compliance?
Every company and LLP registered in India must file a set of annual documents with its Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA). These filings — called annual compliance or ROC compliance — give the government an updated record of your company's financial performance, shareholder structure, and governance.
ROC compliance is not a one-time requirement. It is an annual obligation that begins in your first year of incorporation, regardless of whether the company has started operations or has any revenue. Even dormant companies must file.
The consequences of missing annual filings are serious: penalty of ₹100 per day per form with no upper cap, director disqualification from all directorships across companies after two or more consecutive defaults, and the risk of the company being struck off the MCA register — which means it loses its legal existence.
Key Annual Filings — Private Limited Company
AOC-4 (Filing of Financial Statements): Financial statements (Balance Sheet, Profit & Loss, Cash Flow, Notes) must be filed within 60 days of the Annual General Meeting (AGM). The AGM itself must be held by 30 September for companies with a March financial year-end.
MGT-7 / MGT-7A (Annual Return): Details of shareholders, directors, and capital structure as of the company's AGM date. Filed within 60 days of AGM. MGT-7A is a simplified form for small companies and One Person Companies.
ADT-1 (Auditor Appointment): Filed within 15 days of the AGM when an auditor is appointed or reappointed for a new five-year term.
MBP-1 (Director Interest Disclosure): Board members must disclose their interests in other entities at every first board meeting of the financial year.
Key Annual Filings — LLP
Form 8 (Statement of Account and Solvency): LLP's financial statements — due by 30 October of the following financial year (i.e., Form 8 for FY 2024–25 is due by 30 October 2025).
Form 11 (Annual Return): Summary of LLP's partners and their contribution — due by 30 May of the following financial year.
Our Process
Step 1 — AGM and Audit Readiness: We confirm that financial statements are finalised and audited (where applicable) and that the AGM date is set in line with the Companies Act requirements.
Step 2 — Form Preparation: We prepare AOC-4 (attaching financial statements), MGT-7/7A (with shareholding and director details), and ADT-1 (if auditor appointment is due). All data is compiled from company records, MCA filings, and your input.
Step 3 — Director Review: Prepared forms are shared with you and the signing directors for confirmation before DSC-based signing.
Step 4 — DSC Signing and Filing: Forms are signed with the directors' and professional's DSC and filed on the MCA portal. SRNs (Service Request Numbers) are confirmed and shared.
Step 5 — Acknowledgement and Records: Challan receipts and filing acknowledgements are shared for your permanent records.
Timeline
AGM must be held by 30 September (for March year-end companies). Annual filings due within 60 days of AGM — practically by 29 November. We begin preparation at least 4 weeks before the deadline to allow for any corrections.
Penalty for Late Filing
- ₹100 per day per form — with no upper cap for companies
- Filing AOC-4 one month late = ₹3,000 penalty; three months late = ₹9,000 penalty per form
- Directors who fail to file annual returns for three or more consecutive financial years are disqualified from acting as director in any company for 5 years (Section 164(2))
⚠ Director disqualification is a permanent, public record. It affects future company formations, banking relationships, and professional reputation. It is triggered by repeated non-filing — not just one missed year.
Frequently Asked Questions
Our company was incorporated this year. Do we need to file annual returns already?
Yes. Annual return and financial statement filing obligations begin from your first financial year. Even if you were incorporated in February and your first full financial year is just two months, you must hold your first AGM within 9 months of the end of that financial year and file your annual returns.
Does a company need a statutory audit before filing AOC-4?
Yes. Financial statements attached to AOC-4 must be adopted at the AGM and must be audited by a practising Chartered Accountant. For small companies (turnover below ₹2 crore, paid-up capital below ₹4 crore), the audit requirement is the same but the annual return form (MGT-7A) is simplified. We coordinate the audit process if you need one.
What if the company missed filings for previous years?
You can file for previous years with late fees — ₹100/day per form from the due date to the date of filing. The cumulative fee can be significant for multi-year defaults. The MCA periodically launches a Condonation of Delay scheme (CODS) or a Companies Fresh Start Scheme (CFSS) that allows waiver of late fees. We track these and advise when they are available — historical defaults can sometimes be cleared at significantly reduced cost during these windows.
Can we do ROC filings without an in-house accountant or CA?
Yes. We handle the complete preparation, signing coordination, and filing. You need to provide up-to-date books (which we can also maintain) and make directors available for DSC signing, which is a digital process that takes a few minutes.
Related services
Need help with Company Annual Filing & ROC Compliance?
Talk to TrustLedger experts for structured, professional assistance.