Annual ROC Compliance for Companies and LLPs: Forms, Due Dates and Penalties
Registering a company or LLP is only the beginning. Every year you must file returns with the Registrar of Companies (ROC), even if the business had no income. Missing them brings additional fees of ₹100 per day per form and can lead to director disqualification.
Annual ROC compliance for Private Limited Companies
| Form | What it is | Due date |
|---|---|---|
| AGM | Annual General Meeting | By 30 September |
| AOC-4 | Financial statements | Within 30 days of AGM |
| MGT-7 / MGT-7A | Annual return | Within 60 days of AGM |
| ADT-1 | Auditor appointment | Within 15 days of AGM where appointed |
| DPT-3 | Return of deposits / outstanding loans | By 30 June |
| MSME-1 | Dues to MSME suppliers over 45 days | Half-yearly |
| DIR-3 KYC | Director KYC | As notified by MCA |
If the AGM is held on 30 September, AOC-4 falls due around 30 October and MGT-7 around 29 November.
Annual ROC compliance for LLPs
| Form | What it is | Due date |
|---|---|---|
| Form 11 | Annual return | By 30 May |
| Form 8 | Statement of account & solvency | By 30 October |
Penalties for late filing
- Additional fee of ₹100 per day of delay, for each form.
- Directors can be disqualified if annual returns are not filed for three years in a row.
- The company or LLP can be marked inactive or struck off.
Do not forget the tax side
ROC filings are separate from income tax and GST. You still need the income tax return, tax audit where applicable and monthly or quarterly GST returns.
Stay on track
See our Compliance Calendar for upcoming dates, or let our team file for you.
Need help with this?Talk to the Legal Bucks team in Manjeri.
Talk to an expertGeneral information only, not legal or tax advice. Rules and limits change through government notifications, so confirm with us before you act.