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HomeIncorporationROC Annual Filing for Private Limited Companies

Incorporation

ROC Annual Filing for Private Limited Companies

We handle your private limited company's yearly ROC filings as one job: AOC-4 for the financial statements, MGT-7 or MGT-7A for the annual return, and ADT-1 in the year an auditor appointment falls due. Documentation and filing facilitation only.

Your private limited company owes the ROC two filings every year, AOC-4 for the financial statements and MGT-7 or MGT-7A for the annual return, and a third, ADT-1, in the year an auditor appointment falls due. We handle them as one job, counted from your AGM date, so no filing runs past its deadline on its own.

AOC-4 and MGT-7 are both counted from the annual general meeting. AOC-4 is due within 30 days of it and MGT-7 within 60 days (sections 137(1) and 92(4) of the Companies Act, 2013). The AGM itself falls within six months of the financial year closing, or nine months for a company's first one (section 96(1)). A company with a 31 March year end that holds its AGM on 30 September files AOC-4 by 30 October and MGT-7 by 29 November.

Missing a date has two costs. The filing fee grows with each day of delay, and sections 137(3) and 92(5) separately open a penalty on the company and on every officer in default. Our MCA late fee calculator works out the figure for your own dates.

Scope

What's included

  • Filed within 30 days of the AGM. If no AGM was held, the 30 days run from the last day it should have been held. We attach the signed statements and the auditor's report you give us, and file once the set is complete.

  • Filed within 60 days of the AGM. MGT-7A is the shorter return for a small company or a One Person Company, so we check your paid-up capital and turnover before choosing the form.

  • Filed within 15 days of the board or shareholder resolution that appoints, reappoints or replaces the auditor. The term runs 5 years, so most years have no ADT-1 to file.

  • Your AGM date, the AOC-4 and MGT-7 dates that follow from it, and a list of what is still waiting on you.

Specifics

The details

When each filing is due

FilingDue withinCounted from
AOC-4, financial statements30 daysThe AGM, or the last day it should have been held if none took place
MGT-7 or MGT-7A, annual return60 daysThe AGM, or the last day it should have been held if none took place
ADT-1, auditor appointment15 daysThe board or shareholder resolution that makes the appointment

Tip

Year end 31 March, AGM held on 30 September: AOC-4 is due by 30 October and MGT-7 or MGT-7A by 29 November. A One Person Company works to a different date, 180 days from the financial year closing for AOC-4. Tell us if that is you and we count from there.

What a late filing costs

Two things run side by side. The Companies (Registration Offices and Fees) Rules add a fee for every day past the due date, and sections 137(3) and 92(5) of the Act open a separate penalty on the company and on each officer in default. We leave the rupee figures off this page because they depend on your dates. The MCA late fee calculator gives the figure for your filing with the rule behind it, and the company compliance check shows which of your filings are late today.

If you are already behind

Each missed financial year is its own AOC-4 and its own MGT-7, with its own AGM date and its own fee. We file them year by year and tell you the total before we start, so the cost of catching up is known up front.

Filings that sit beside these

  • DIR-3 KYC runs on its own cycle, once every three financial years for each director, so it never travels with AOC-4 or MGT-7.
  • INC-20A is the one-time declaration of commencement of business, due within 180 days of incorporation. It is a first-year filing and does not repeat.
  • ADT-1 has its own page, which sets out the four events that trigger it: first auditor, reappointment, replacement and a casual vacancy.
  • STK-2 strike-off needs every AOC-4 and MGT-7 up to the last active year filed first, so a company that plans to close still files these.

Process

How it works

Step 1 of 4

Dates confirmed

We take your financial year end and AGM date, or the date the AGM is planned for, and work out when AOC-4 and MGT-7 fall due.

Dates confirmed

We take your financial year end and AGM date, or the date the AGM is planned for, and work out when AOC-4 and MGT-7 fall due.

Common mistakes founders make

  • Counting the AOC-4 and MGT-7 dates from the year end when both run from the AGM.
  • Treating MGT-7 and MGT-7A as interchangeable. The company's category decides which one is filed.
  • Filing ADT-1 every year out of habit, or missing the 15 days after a reappointment or replacement.
  • Folding DIR-3 KYC or INC-20A into the annual return. They run on their own dates.

Clarifications

Frequently asked questions

Within 30 days of the AGM. If no AGM was held, the 30 days run from the last day it should have been held (section 137(2)). A company with a 31 March year end that holds its AGM on 30 September files by 30 October.

Within 60 days of the AGM, so by 29 November in the same example. MGT-7A is the shorter annual return for a small company or a One Person Company. We check your paid-up capital and turnover before choosing the form.

Not if you file in time for MCA's relief. General Circular 05/2026 lets companies file FY 2025-26 AOC-4 up to 31 December 2026 and MGT-7 or MGT-7A up to 31 January 2027 without the additional fee. After those dates the full fee runs from the original due date. The circular does not extend the time for holding the AGM.

No. An auditor's term is 5 years and one ADT-1 covers it. You file again on a reappointment, a replacement or a casual vacancy, within 15 days of the resolution.

No. DIR-3 KYC runs on a three-year cycle for each director, and INC-20A is a one-time declaration within 180 days of incorporation. Each has its own service page, and we can file them alongside.

The 30 and 60 days then run from the last day the Act allowed for the AGM, so your due dates exist even though no meeting took place. Give us the financial year end and we count from there.

No. A One Person Company files AOC-4 within 180 days of the financial year closing. Tell us you are an OPC and we work from that date.

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Key terms

ROC
The Registrar of Companies, the MCA office where a company is registered and where its annual filings are made.
AOC-4
The form that files a company's financial statements with the ROC, due within 30 days of the AGM.
MGT-7 and MGT-7A
The annual return forms. MGT-7A is the shorter version for a small company or a One Person Company. Both are due within 60 days of the AGM.
ADT-1
The MCA filing recording a statutory auditor's appointment, covering a fixed 5-year term under Section 139(1).
AGM
The annual general meeting, held within six months of the financial year closing, or nine months for a company's first one. The AOC-4 and MGT-7 dates are counted from it.