Annual ROC filing, in short: every company files two forms with the Registrar of Companies each year: Form AOC-4 (financial statements) within 30 days of its AGM under Section 137, and Form MGT-7 or MGT-7A (annual return) within 60 days of the AGM under Section 92. Late filing costs ₹100 a day per form, plus separate penalties.
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What is annual ROC filing?
Annual ROC filing is the yearly submission of a company’s audited financial statements and annual return to the Registrar of Companies (ROC) through the MCA portal. It applies to every company registered under the Companies Act, 2013, including private, public, One Person and Section 8 companies, even in a year with little or no business.
Which forms are due, and when?
| Form | What it files | Who files it | Due date | Law |
|---|---|---|---|---|
| AOC-4 | Financial statements: balance sheet, profit and loss account, board’s report, auditor’s report | Every company | Within 30 days of the AGM (One Person Company: within 180 days of the year end) | Section 137 |
| AOC-4 (XBRL) | The same statements in XBRL format | Listed companies and companies with paid-up capital of ₹5 crore or more or turnover of ₹100 crore or more, among other classes | Within 30 days of the AGM | Section 137 |
| AOC-4 (CFS) | Consolidated financial statements | Companies with one or more subsidiaries, associates or joint ventures | Within 30 days of the AGM | Section 137 |
| MGT-7 | Annual return: capital, shareholders, directors, meetings | All companies except small companies and One Person Companies | Within 60 days of the AGM | Section 92 |
| MGT-7A | Abridged annual return | Small companies and One Person Companies | Within 60 days of the AGM | Section 92 |
| CSR-2 | Report on CSR spending | Companies covered by Section 135 | As an addendum to AOC-4 | Section 135 |
| ADT-1 | Auditor appointment | Every company that appoints or reappoints an auditor | Within 15 days of the meeting | Section 139 |
How to work out your due dates
Count from the date the AGM was actually held, not from the year end.
| AGM held on | AOC-4 due | MGT-7 / MGT-7A due |
|---|---|---|
| 15 September 2026 | 15 October 2026 | 14 November 2026 |
| 30 September 2026 | 30 October 2026 | 29 November 2026 |
For FY 2025-26 only, MCA General Circular No. 05/2026 lets companies file AOC-4 by 31 December 2026 and MGT-7 or MGT-7A by 31 January 2027 without additional fees. Read the extension details
Documents you need before filing
- Signed financial statements, board’s report and auditor’s report (with UDIN)
- AGM date, minutes and the resolution adopting the accounts
- Valid DSCs of the signing director and professional, registered on the MCA portal
- Shareholding at year end, reconciled with the register of members
- Details of board, committee and general meetings held during the year
- MGT-8 certificate from a practising company secretary, where it applies
- XBRL file, where XBRL applies
Who signs the annual return?
MGT-7 is signed by a director and the company secretary, or by a company secretary in practice if the company has none. MGT-7A is signed by the company secretary, or by a director if there is no company secretary. An MGT-8 certificate from a practising company secretary is needed for listed companies and for companies with paid-up capital of ₹10 crore or more or turnover of ₹50 crore or more.
Late fees and penalties
| Consequence | Amount | Law |
|---|---|---|
| Additional fee | ₹100 per day, per form, no upper limit | Companies (Registration Offices and Fees) Rules, 2014 |
| Penalty for not filing AOC-4 | ₹10,000 plus ₹100 a day; maximum ₹2,00,000 for the company, ₹50,000 per officer in default | Section 137(3) |
| Penalty for not filing MGT-7 | ₹10,000 plus ₹100 a day; maximum ₹2,00,000 for the company, ₹50,000 per officer in default | Section 92(5) |
| Director disqualification | Directors of a company that has not filed financial statements or annual returns for three continuous years cannot be reappointed or join other companies for five years | Section 164(2) |
Frequently asked questions
Is ROC filing mandatory every year?
Yes. Every company must file its financial statements (AOC-4) and annual return (MGT-7 or MGT-7A) every year, even with no business. Only a company that has obtained dormant status under Section 455 files a separate dormant-company return instead.
Who is responsible for ROC filing?
The company’s board is responsible. In practice the company secretary, or a practising professional engaged by the company, prepares and files the forms, and a director signs them with a DSC.
What documents are required for ROC filing?
The signed financial statements, board’s report and auditor’s report, AGM details, shareholding and meeting details, valid DSCs, and an MGT-8 certificate or XBRL file where they apply.
What is the last date for ROC annual filing?
AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days. For a company whose AGM was on 30 September 2026, that is 30 October and 29 November 2026; FY 2025-26 filings were extended to 31 December 2026 and 31 January 2027.
Do LLPs file AOC-4 and MGT-7?
No. LLPs file Form 8 (statement of accounts and solvency) and Form 11 (annual return) under the Limited Liability Partnership Act, 2008.
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