ROC Annual Filing
In short
Every company must file its financial statements in Form AOC-4 within 30 days of the annual general meeting and its annual return in Form MGT-7 or MGT-7A within 60 days of the AGM. For most companies, the AGM must be held by 30 September. LLPs file Form 11 by 30 May and Form 8 by 30 October. Late filing attracts an additional fee of ₹100 per day per form.
Overview
Annual ROC filings keep your company in good standing. Persistent non-filing can lead to penalties, disqualification of directors and, ultimately, the company being struck off the register.
Alongside the annual forms, companies need board meetings, an AGM, auditor appointment and annual director KYC. We manage the full annual calendar so nothing is missed.
Key requirements
- Audited financial statements adopted at the AGM
- Board report and other annexures
- Up-to-date statutory registers and minutes
Documents required
- Audited financial statements and auditor's report
- Board report
- Shareholding pattern and list of shareholders and directors
- Details of meetings held during the year
We share an exact checklist for your case before you start, since requirements vary with the structure and the people involved.
Process
Calendar
We set the year's compliance calendar for your company.
Meetings
We prepare notices, agendas and minutes for board meetings and the AGM.
Forms
AOC-4, MGT-7/7A and other applicable forms are prepared and filed.
KYC
Director KYC and any event-based filings are completed.
What KNAP Advisory handles
- AOC-4 and MGT-7/MGT-7A
- ADT-1 for auditor appointment
- DIR-3 KYC for directors
- LLP Form 8 and Form 11
- Board and AGM documentation
- Event-based filings during the year
Frequently asked questions
What is the due date for ROC annual filing?
AOC-4 is due within 30 days of the AGM and MGT-7/7A within 60 days. As most companies hold their AGM by 30 September, the usual deadlines are 30 October and 29 November. An OPC files AOC-4 within 180 days of the end of the financial year.
What happens if annual returns are not filed?
An additional fee of ₹100 per day per form applies. Directors of a company that has not filed financial statements or annual returns for three continuous financial years can be disqualified, and the company can be struck off.