ROC Annual Filing Services
AOC-4, MGT-7/7A, DIR-3 KYC, DPT-3, MSME-1 — complete MCA compliance under Companies Act 2013.
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 calendar (FY 2025-26)
| Form | Purpose | Due Date | Late Fee |
|---|---|---|---|
| DPT-3 | Return of Deposits | 30 June | Rs 100/day |
| DIR-3 KYC | Director KYC | 30 September | 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 | Rs 100/day |
| MSME-1 | MSME outstanding (Oct-Mar) | 30 April | Rs 100/day |
| ADT-1 | Auditor Appointment | 15 days from AGM | Rs 100/day |
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 4 crore AND turnover up to Rs 40 crore — 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)
- Lower additional fee on delayed filings
XBRL filing — when applicable
XBRL filing of financial statements (Form AOC-4 XBRL) is mandatory for:
- All listed companies
- All public 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 best handled by professional firms with XBRL software.
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.
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 4 crore AND turnover up to Rs 40 crore) and One Person Companies (OPCs). MGT-7A has fewer disclosures, no certificate by PCS required, and is significantly faster to file.
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, but professional review is strongly recommended to avoid filing errors that 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, MGT-7 and DIR-3 KYC annually. 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. Failure attracts Rs 100/day additional fee and possible adjudication.
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.
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