Annual ROC Compliance for Private Limited Companies

Every private limited company files annual returns and financial statements with the Registrar, whether or not it has done business during the year. The AGM is held within six months of the close of the financial year (the first AGM within nine months), and the financial statements in AOC-4 are filed within 30 days of the AGM, the annual return in MGT-7 (MGT-7A for small companies and OPCs) within 60 days, and ADT-1 within 15 days where an auditor is appointed or re-appointed.

Around these sit the recurring and event-based filings: DPT-3 by 30 June, MSME-1 half-yearly where dues to micro and small enterprises are outstanding beyond 45 days, DIR-3 KYC on its revised three-year cycle, and the director disclosures (DIR-8 and MBP-1) taken at the first board meeting of the year. Board meetings, minutes and statutory registers are maintained under Secretarial Standards SS-1 and SS-2.

Late annual filings attract an additional fee of ₹100 per day per form, with no upper cap, and continued default exposes the company and its officers to penalties and, eventually, to the Registrar's strike-off process. The firm runs the calendar as a single file for each company, so that every due date is known at the start of the year.