Every company registered in India must complete annual compliance with the Registrar of Companies (ROC), regardless of turnover or activity. The core filings are AOC-4 (financial statements) and MGT-7/7A (annual return).
This guide lists the key annual filings, their due dates, and the penalties for missing them.
What is Company Annual Compliance?
Annual compliance ensures the MCA has up-to-date financial and governance information about the company. Missing these filings attracts steep daily penalties and can disqualify directors.
The financial year-end triggers a sequence of board meetings, an AGM, and ROC filings.
Key annual filings
| Form | Purpose | Broad due date |
|---|---|---|
| ADT-1 | Auditor appointment | Within 15 days of the AGM |
| AOC-4 | Filing financial statements | Within 30 days of the AGM |
| MGT-7 / 7A | Annual return | Within 60 days of the AGM |
| DIR-3 KYC | Director KYC | 30 September |
| DPT-3 | Return of deposits | 30 June |
Penalties for non-compliance
- Late ROC filing attracts an additional fee of ₹100 per day per form, with no cap
- Prolonged default can disqualify directors and lead to strike-off
Frequently asked questions
What is the penalty for late AOC-4/MGT-7?
An additional fee of ₹100 per day per form applies for late filing, without any upper limit.
Does a dormant company still file annual returns?
Yes. Even companies with no activity must complete annual ROC compliance unless formally struck off or marked dormant.