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ROC Compliances

Annual Compliances for Private Limited Company (ROC Compliances)

Starting at Rs. 3500/- + Government Fees(at actuals)

What is ROC Annual Filing?

All companies registered in India like private limited company, One Person Company, Public Limited Company, and Section 8 Company must file MCA annual return and income tax return each year. Before filing annual return, the company must conduct an Annual General Meeting at the end of each financial year. For newly incorporated Companies, the Annual General Meeting should be held within 18 months from date of incorporation or 9 months from the date of closing of financial year, whichever is earlier. Subsequent Annual General Meetings should be held within 6 months from the end of that financial year i.e 30th September every year. Companies Act 2013 mandates that the financial year starts on April 1st and end on 31st March.

As a part of Annual Filing, Companies incorporated under the Companies Act 1956 or Companies Act 2013, are required to file the following eForms with the Registrar of Companies (ROC):

Form AOC-4 : For filing financial statement and other documents within 30 days from the conclusion of the Annual General Meeting

Form AOC4- CFS: Form for filing statement containing salient features of consolidated financial statement of a group documents within 30 days from the conclusion of the Annual General Meeting

Form MGT-7: Form for filing Annual Return by Companies having share capital documents within 60 days from the conclusion of the Annual General Meeting

Form ADT-1: Auditor appointment documents within 15 days from the conclusion of the Annual General Meeting

There are certain classes of Companies which are required to file their Balance sheet and Profit and Loss or Financial Statements in XBRL format

  • All companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or
  • All companies having paid up capital of Rupees five crore and above; or,
  • All companies having turnover of Rupees one hundred crore and above; or (other than banking companies, insurance companies, power companies and NBFCs),

ROC Annual filing in addition to Income Tax Return

In addition to MCA annual return, companies must also file income tax return irrespective of income, profit or loss. Hence, even dormant companies with no transactions are required to file income tax return each year. Private limited companies, limited companies and one person companies would be required to file Form ITR -6. The due date for filing income tax return for a company is on or before the 30th of September.

Consequences of non filing or late filing of any statutory document with the Registrar of Companies.

What if Company fails to file AOC-4 and MGT-7 within 30 days and 60 days respectively from the date of conclusion of AGM? 

If a company fails to file the copy of the financial statements and Annual Return within 30 days and 60 days respectively from the date of AGM, Company can still file AOC-4 and MGT-7 after 30 days and 60 days respectively of AGM but after the payment of additional fees of Rs.100/- each per day

Package Inclusions

  1. Annual Filings for Company having turnover upto Rs. 50 Lakhs
  2. AOC 4 Filing
  3. MGT 7 Filing
  4. ADT 1 Filing
  5. Drafting Notice of AGM
  6. Drafting of Board’s Report

Effect of Non filing of AOC-4 and MGT-7 on Directors?

No person who is or has been a director of a company which has not filed financial statements or annual returns for any continuous period of 3 financial years, shall be eligible to be re-appointed as a director of that company or appointed in other company for a period of 5 years from the date on which the said company fails to do so. [Section 164(2)]

It means if your Company has not filled AOC-4 and MGT-7 for continuous period of 3 years, Directors of the companies are disqualified to be re-appointed in that Company or appointed in another companies for 5 years.

Effect of Non filing of AOC-4 and MGT-7 on Company?

Where a company is not carrying on any business or operation for a period of 2 immediately preceding financial years and has not made any application within such period for obtaining the status of a dormant company under section 455, Registrar shall send a notice to the company and all the directors of the company of his intention to remove the name of the company from the register of companies and requesting them to send their representations along with copies of the relevant documents, if any, within a period of 30 days from the date of the notice. [Section 248(1)(C)]

ROC will assume that your business is closed because you have not filled AOC-4 and MGT-7 for continuous period of 2 years so they will send notice stating their intention to strike off your company. After providing reasonable opportunity of being heard, they will strike off your company.

Why Choose Legalsahayata?

Low Price

No Office Visit

No Hidden Cost

Charges After Work Completion

Points to make your decision easy

AOC 4 and MGT 7 are required to be filed every year. AOC 4 must be filed within 30 days from the date of AGM, while MGT7 should be filed within 60 days from the date of AGM.

A Company is required to conduct a minimum of four board meetings, an annual general meeting, prepare notice and prepare board report. LegalSahayata helps you take care of above seamlessly.

Non-filing of Annual returns entail hefty penalties. These are over and above normal fees charged by MCA

Company Annual Filing-Process Flow

  1. Complete Simple Checklist
  2. Submit Document
  3. Notice, Director Report, Forms are prepared
  4. AOC4, MGT7 & ADT1 filed
  5. You receive acknowledgement

Documents required for Annual Filing of company

Audited Financial Statements– Financial Statements must be audited by independent auditor
Audit Report – Independent auditor’s report
DSC of Director– Valid and active DSC of one of the directors must be provided

Frequently Asked Question

All Companies are under obligation to maintain the annual accounts which should reflect genuine and authentic information/views of its state and affairs. If even the COMPANY does not do any business in the market still it has to comply with the statutory requirement of Annual Return, profit, Balance Sheet and Income Tax Return every year. The fee depends on the capital of the Company.

It is mandatory irrespective of capital or turnover of the Company.

Every COMPANY needs to file an annual return. The annual return is also available for public inspection once payment of prescribed fees is made to the Registrar.

All the COMPANY’S registered with MCA is required to file ‘Balance Sheet and Profit & Loss Statement with Directors’ Report and Auditors’ Report’ in an appropriate format of COMPANY which should contain declaration on the state of solvency of the COMPANY. This is to be done by the directors

Legalsahayata provides Company Annual Filing all across India.

Yes, the year wise defaulting status shall be displayed while viewing the master data of a company on MCA21 portal.

The company will have to file all the due annual returns and balance sheets for the financial years for which it has been marked as defaulting. Once the same are filed, the defaulting status of the company will be removed and the company will be able to file normally

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