ROC Annual Filing in Delhi
AOC-4, MGT-7/7A, DIR-3 KYC, DPT-3, MSME-1 — complete MCA compliance under Companies Act 2013.
Quick answers
What is ROC annual filing?
ROC annual filing is the yearly submission of a company’s financial statements in Form AOC-4 and its annual return in Form MGT-7 or MGT-7A to the Registrar of Companies under the Companies Act 2013. Other periodic forms, such as DIR-3 KYC, DPT-3 and MSME-1, are filed alongside where applicable.
Which companies must file annual returns with the ROC?
Every company registered in India, whether private, public, OPC or Section 8. Small companies and OPCs file the simpler MGT-7A. Delayed filings attract an additional fee of Rs 100 per day, and non-filing for three consecutive financial years can lead to director disqualification under Section 164(2).
How does SKAG and Associates handle ROC filings?
The firm coordinates the AGM notice, agenda and minutes, arranges signing of the audited financial statements and board report, files AOC-4 within 30 days and MGT-7 within 60 days of the AGM, and tracks other annual forms such as DIR-3 KYC, DPT-3, MSME-1 and ADT-1.
What our ROC Annual Filing service covers
How the engagement works
Documents required
- → Audited financial statements (balance sheet, P&L, cash flow)
- → Statutory Auditor's Report and CARO 2020 report
- → Board Report with annexures
- → Shareholding pattern as on 31 March
- → Details of all directors with DIN
- → AGM notice, agenda and minutes
- → Board meeting minutes for the year
- → Statutory registers (Members, Directors, Charges)
- → Related-party transactions list
- → Loans from directors / share application money
- → Outstanding to MSME suppliers (for MSME-1)
ROC Annual Filing: rules and practical points
ROC annual filing calendar (FY 2025-26)
| Form | Purpose | Due Date | Late Fee |
|---|---|---|---|
| DPT-3 | Return of Deposits | 30 June | 2x to 12x normal fee (by delay) |
| DIR-3 KYC Web | Director KYC (once every three FYs from 31 March 2026) | 30 June (next for existing DINs: 30 June 2028) | Rs 5,000 + DIN deactivation |
| AGM | Annual General Meeting | 30 September | Compounding offence |
| AOC-4 | Financial Statements | 30 days from AGM | Rs 100/day |
| MGT-7 / MGT-7A | Annual Return | 60 days from AGM | Rs 100/day |
| MSME-1 | MSME outstanding (Apr-Sep) | 31 October | No additional fee; penalty under Sec 405(4) |
| MSME-1 | MSME outstanding (Oct-Mar) | 30 April | No additional fee; penalty under Sec 405(4) |
| ADT-1 | Auditor Appointment | 15 days from AGM | 1x to 12x normal fee (by delay) |
The Rs 100 per day additional fee applies only to AOC-4 and MGT-7/7A (Sections 92 and 137). Other forms attract a multiple of the normal filing fee under Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014: 2 times for a delay of up to 30 days (1 time up to 15 days for ADT-1), rising to 12 times beyond 180 days. MSME-1 has no filing or additional fee, but a default can attract a penalty of Rs 20,000 plus Rs 1,000 per day, up to Rs 3 lakh, on the company and each officer in default under Section 405(4).
Director disqualification — what triggers it
Under Section 164(2) of the Companies Act 2013, a director gets automatically disqualified for 5 years if any company on whose board they sit fails to:
- File AOC-4 or MGT-7 for three consecutive financial years
- Repay deposits or interest on deposits, redeem debentures, or pay dividends within prescribed time
A disqualified director cannot be appointed or reappointed to any company's board, and existing directorships are vacated. The disqualification can be removed only after the defaults are made good and the 5-year period expires. Many directors discover this only when applying for new company incorporation — we help with restoration applications.
Small Company / OPC — relaxed compliance
A Small Company (Section 2(85)) — paid-up capital up to Rs 10 crore AND turnover up to Rs 100 crore, as revised with effect from 1 December 2025 (MCA G.S.R. 880(E)) — enjoys several relaxations:
- MGT-7A instead of MGT-7 (simplified annual return)
- No mandatory cash flow statement
- Lesser number of board meetings (2 per year instead of 4)
- Penalties limited to half of the prescribed amount under Section 446B (the additional fee on late filings is not reduced)
XBRL filing — when applicable
XBRL filing of financial statements (Form AOC-4 XBRL) is mandatory for:
- All listed companies
- Companies with paid-up capital Rs 5 crore or more
- Companies with turnover Rs 100 crore or more
- Companies covered under Ind AS
XBRL requires the financial statements to be tagged with the MCA taxonomy. This is technical and is usually prepared using XBRL tagging software, followed by validation on the MCA utility.
Restoration after striking off
If your company has been struck off under Section 248 for non-filing, restoration is possible through:
- Form INC-22A / ACTIVE-2 for re-activation if struck off for KYC default
- NCLT application under Section 252 for full restoration within 20 years
- Payment of all pending fees and penalties
- Filing of all backlog returns
We have handled multiple striking-off restoration cases at NCLT, Delhi.
ROC Annual Filing for clients in New Delhi & Delhi NCR
SKAG and Associates is a firm of Chartered Accountants based at Kh.No-84, Plot No -RZ-I-1, F/Floor, 12/2, Main Rd, opposite Yammaha Showroom, Mahavir Enclave, New Delhi – 110045. We provide roc annual filing and allied compliance support to individuals, professionals, firms and companies across New Delhi, South West Delhi and the wider Delhi NCR region, as well as clients elsewhere in India who engage us remotely.
Engagements are conducted strictly in accordance with the Chartered Accountants Act, 1949 and the ICAI Code of Ethics. To discuss your requirement, you are welcome to contact the office or call +91 88022 54567 during working hours (Mon–Sat, 10:00 AM–7:00 PM).
Frequently asked questions
What is the difference between MGT-7 and MGT-7A? +
MGT-7 is the standard Annual Return form for all companies. MGT-7A is a simplified form for Small Companies (paid-up capital up to Rs 10 crore AND turnover up to Rs 100 crore, from 1 December 2025) and One Person Companies (OPCs). MGT-7A has fewer disclosures than MGT-7. Certification of the annual return by a PCS in Form MGT-8 depends on the paid-up capital and turnover limits in Rule 11(2), not on the form used.
Can I file ROC returns myself or do I need a CA? +
Form AOC-4 must be signed by a director and certified by the company secretary (or by a PCS if no in-house CS). Form MGT-7 must be certified by a Company Secretary in Practice for companies with paid-up capital Rs 10 crore+ or turnover Rs 50 crore+. For smaller companies, directors can self-certify; a review before filing helps avoid errors, since incorrect or late forms can attract additional fees.
My DIN has been deactivated. How do I reactivate? +
If DIN was deactivated for failure to file DIR-3 KYC, you can reactivate by filing DIR-3 KYC with a penalty of Rs 5,000. If DIN was deactivated due to director disqualification under Section 164(2), you must wait for the 5-year disqualification period to expire OR successfully restore the struck-off companies through NCLT.
What if my company is dormant or not operational? +
Dormant companies still have to file AOC-4 and MGT-7 annually, and directors must keep their DIR-3 KYC current. Even with NIL transactions, the audit is required, financials must be drawn up, and ROC filings done. Alternatively, you can formally apply for Dormant Status (MSC-1) under Section 455, which reduces compliance, or strike off (STK-2) if you want to close the company.
Is DPT-3 required if our company has no deposits? +
Yes. Every company except government companies must file DPT-3 annually by 30 June, reporting all loans (even from directors), advances received from customers, share application money pending allotment, and exempted deposits. A nil DPT-3 is also acceptable but mandatory. Late filing attracts an additional fee of 2 to 12 times the normal filing fee depending on the delay (Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014), and the company and its officers may face a fine of up to Rs 5,000 plus Rs 500 per day of continuing default under Rule 21 of the Companies (Acceptance of Deposits) Rules, 2014.
What is the cost of late filing AOC-4 by 6 months? +
Additional fee under Section 403 is Rs 100 per day from the day after the original due date until filing date. For a 180-day delay, the cost is Rs 18,000 per form (AOC-4 + MGT-7 = Rs 36,000). Add adjudication proceedings if delayed over a year. Director disqualification kicks in only at 3-year continuous default but the additional fee burden becomes substantial much earlier.
Questions about ROC Annual Filing?
You may contact CA Gaurav Singh to discuss your specific facts and requirements.
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