ROC Annual Compliance for Private Limited Companies: What to File and When
By GSRC and Associates, Chartered Accountants
Every Private Limited Company registered in India must comply with annual filing requirements under the Companies Act 2013 with the Registrar of Companies (ROC). Non-compliance attracts additional fees that compound over time and can ultimately lead to company strike-off.
The two most important annual ROC filings are: AOC-4 (financial statements — due within 30 days of AGM) and MGT-7/7A (annual return — due within 60 days of AGM). The AGM must be held within 6 months of the financial year end, i.e., by September 30 for April–March year-end companies.
Annual Compliance Calendar for Pvt Ltd Companies
April — Income Tax Compliance
- Advance tax payment for last quarter (March 15)
- TDS filing for Q4 (due May 31 for salary, July 31 for others)
June — Board Meetings and AGM Preparation
- Board meeting to approve financial statements
- Annual General Meeting (AGM) to be held before September 30
September 30 — AGM Deadline
- AGM must be held within 6 months of financial year end (April–March companies)
- Statutory auditor report to be presented at AGM
October 30 — AOC-4 Filing Deadline
- Form AOC-4: Filing of financial statements with ROC — due within 30 days of AGM
- Includes: Balance Sheet, Profit & Loss Account, Board's Report, Auditor's Report
- Fee: ₹200–₹400 per day additional fee after deadline
November 29 — MGT-7 Filing Deadline
- Form MGT-7/7A: Annual return of the company — due within 60 days of AGM
- Contains: Shareholding pattern, directors, key managerial persons, indebtedness
- MGT-7A (simplified form) for small companies with turnover below ₹2 crore
Other Annual and Periodic Filings
ADT-1 — Auditor Appointment
File Form ADT-1 within 15 days of appointing a new statutory auditor at the AGM. First-time appointment at incorporation must be filed within 30 days.
DIR-3 KYC — Director KYC (Annual)
Every director with a DIN must file DIR-3 KYC by September 30 each year. Non-filing leads to DIN deactivation. Web-based KYC for directors who filed last year; fresh form for new directors.
DPT-3 — Loans and Deposits Return
Companies that have accepted or have outstanding loans from shareholders, directors, or related parties must file DPT-3 by June 30 every year.
MSME-1 — Payments to MSME Vendors
If your company has outstanding payments to MSME vendors beyond 45 days, file MSME-1 twice yearly — by April 30 (for Oct–Mar period) and October 31 (for Apr–Sep period).
BEN-2 — Significant Beneficial Owner
File BEN-2 when any individual holds more than 25% beneficial interest in the company. One-time filing; update when ownership changes.
Penalties for Non-Compliance
- AOC-4 / MGT-7 late filing: ₹200 per day additional fee — no cap, so a 100-day delay means ₹20,000 in extra fees per form
- DIR-3 KYC non-filing: DIN gets deactivated; reactivation costs ₹5,000
- Persistent default: Company can be struck off and directors can be disqualified for 5 years
Documents the Auditor Needs Every Year
- Bank statements for the full financial year
- Invoices and receipts for all income and expenses
- Fixed asset register with depreciation workings
- TDS challans and TDS return copies
- GST returns for all months (GSTR-1, GSTR-3B)
- Shareholder register and share allotment details
- Board meeting minutes and resolutions
GSRC and Associates manages ROC annual compliance for companies in Ghaziabad and Delhi NCR — from financial statement preparation and audit to MGT-7/AOC-4 filing. We track all deadlines and ensure you never pay unnecessary additional fees.
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