🧾 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.