🧾 What is Annual ROC Filing?
Every company registered under the Companies Act must submit annual returns and financial statements to the Registrar of Companies (ROC) under two essential forms:
- AOC-4: Filing of financial statements including balance sheet, profit & loss account, and auditor’s report
- MGT-7 / MGT-7A: Filing of annual return capturing company structure, shareholding, directors, etc.
Failure to file on time leads to heavy late filing penalties of ₹100 per day, per form.
✅ Who Needs to File?
| Entity Type | Applicable Forms |
|---|---|
| Private Limited Co. | AOC-4 + MGT-7 |
| OPC | AOC-4 + MGT-7A |
| Public Ltd Co. | AOC-4 + MGT-7 |
| Section 8 Company | AOC-4 + MGT-7 |
| LLPs | Not applicable (use LLP forms) |
Even dormant or inactive companies must file nil returns.
📑 Documents Required
- Financial statements (Balance Sheet, P&L, Notes)
- Board’s Report and Auditor’s Report
- Details of directors, shareholders
- Company PAN, CIN
- Digital Signature of director
- Auditor’s appointment details
- AGM resolution (if applicable)
- MGT-9 extract (for some companies)
🛠️ Services Included
- Review of financial documents and compliance status
- Preparation of AOC-4 and MGT-7 / MGT-7A
- Filing of Auditor’s Appointment (ADT-1 if needed)
- Drafting of Director’s Report and attachments
- Filing forms with ROC using DSC
- MCA receipt and filing confirmation
📋 Filing Due Dates & Penalty
| Form | Due Date (Normally) | Late Fee |
|---|---|---|
| AOC-4 | 30 days from AGM (usually 30 Oct) | ₹100/day |
| MGT-7 | 60 days from AGM (usually 29 Nov) | ₹100/day |
Non-compliance attracts strict penalties and disqualification of directors under Companies Act.
💡 Why Choose SITPakz Solution (SSPL)?
- ✅ CA & CS-certified document drafting
- 🧾 Timely, accurate filing with MCA
- 🔍 Free pre-filing compliance review
- 🔐 DSC-based secure upload & submission
- 📩 Follow-up support for acknowledgment, revision
💬 Frequently Asked Questions (FAQs)
Q. What if I haven’t conducted an AGM?
➡️ You must still file nil return with explanation.
Q. Are nil filings necessary for inactive companies?
➡️ Yes. All companies must file, regardless of activity.
Q. What is the penalty for delay?
➡️ ₹100 per day per form with no upper limit.
Q. Can I revise a wrongly filed AOC-4?
➡️ Yes, a revised form can be filed, subject to rules.