ROC Annual Compliances Explained: AOC-4, MGT-7, and What Else You Owe MCA

Every company incorporated under the Companies Act, 2013 — and every LLP under the LLP Act, 2008 — owes the Registrar of Companies (ROC) a set of annual filings. They are non-negotiable, they have hard due dates, and the penalties for delay are steep and daily. Here is what you actually owe, and when.

For private limited companies

AOC-4 — Financial Statements

What it is: The filing of your audited balance sheet, profit & loss statement, and director's report for the financial year.

Due date: Within 30 days of the Annual General Meeting (AGM), which itself must be held within six months of financial year-end. For a March year-end, the AGM deadline is 30 September, so AOC-4 is typically due by end-October.

What you need: Audited financials, director's report, and the signed filing.

MGT-7 / MGT-7A — Annual Return

What it is: The annual return capturing the company's structure — shareholders, directors, share capital, indebtedness — as at the close of the financial year.

Due date: Within 60 days of the AGM. (MGT-7A is the abridged form for small companies and OPCs.)

ADT-1 — Auditor Appointment

What it is: Filing the appointment of the statutory auditor.

Due date: Within 15 days of the AGM in which the auditor is appointed.

Director's report & board meeting minutes

Beyond the filings, the Act requires a minimum number of board meetings per year (four for most companies, fewer for small companies/OPCs) and a properly maintained minutes book.

For LLPs

LLPs have a lighter but still mandatory load:

• Form 8 (LLP) — Statement of Account & Solvency, due 30 October each year.
• Form 11 (LLP) — Annual Return, due 30 May each year.
• ITR — Income Tax Return, due 31 July (non-audit) or 31 October (audit).

Penalties for late filing

Late ROC filings attract a flat ₹100 per day, per form — there is no cap. A company six months behind on three forms is already looking at ₹50,000+ in penalties, before professional fees. Worse, prolonged default can lead to the company being struck off the register and directors being disqualified.

XBRL: does it apply to you?

Companies meeting any of these thresholds must file financials in XBRL format (a structured digital format):

• Paid-up capital ≥ ₹5 crore, or
• Turnover ≥ ₹100 crore, or
• Listed companies (always)

If you fall under XBRL, your auditor or compliance partner must prepare and file using XBRL software — the forms are not accepted in plain PDF.

How Regusnap helps

We run the entire annual compliance cycle on a retainer: your compliance calendar, board minutes, director's report, and all ROC filings (including XBRL where applicable) — filed on time, every time. Book a free review and we'll tell you exactly what your company owes this year.