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Annual ROC Compliance MCA · Companies Act 2013

Annual Compliance.
Never Miss a Deadline. Pvt Ltd · LLP · OPC · Director KYC

Every registered company and LLP must file annual returns, financial statements, and director KYC with MCA every year — or face ₹100/day penalties, DIN deactivation, and company strike-off. Taxocount manages your entire annual compliance calendar.

Private Limited LLP OPC Director KYC Event-Based Filings
100
Per day late fee (AOC-4/MGT-7)
5,000
DIR-3 KYC penalty
2 Yrs
Non-filing = Strike-off risk
30 Sep
AGM deadline (Pvt Ltd)

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Compliance Calendar

Annual ROC compliance due dates — FY 2025-26

Every registered company and LLP must file these forms on time. Late fees start at ₹100/day with no upper cap on AOC-4 and MGT-7.

FormPurposeDue DatePenalty
ADT-1Appointment of Auditor (first auditor within 30 days of incorporation)30 days of AGM₹300/day + fine
AOC-4Filing of Financial Statements (Balance Sheet, P&L, Audit Report) with ROC29 Oct 2026₹100/day — no cap
MGT-7Annual Return — shareholding pattern, directors, KMPs, compliance summary29 Nov 2026₹100/day — no cap
MGT-14Filing of Board Resolutions (for key decisions — borrowing, investments, etc.)30 days of resolution₹500/day
DPT-3Return of Deposits — disclose loans from directors, shareholders, and public30 Jun 2026Up to ₹10 Crore
MSME-1Half-yearly return — outstanding payments to MSME suppliers beyond 45 days30 Apr / 31 Oct₹20,000 + ₹1,000/day
DIR-3 KYCAnnual KYC update for every director holding DIN — mandatory every year30 Sep 2026₹5,000 fixed + DIN deactivated
AGMAnnual General Meeting — must be held within 6 months of financial year end30 Sep 2026₹1 lakh + ₹5,000/day on officers

* AOC-4 due within 30 days of AGM. MGT-7 due within 60 days of AGM. Dates above assume AGM on 30 Sep 2026. Small companies file MGT-7A instead of MGT-7.

FormPurposeDue DatePenalty
LLP-11Annual Return — details of LLP partners, capital contribution, and business activity30 May 2026₹100/day
LLP-8Statement of Accounts & Solvency — financial statements and solvency declaration30 Oct 2026₹100/day
DIR-3 KYCAnnual KYC for all Designated Partners (DPs) holding DIN30 Sep 2026₹5,000 + DIN deactivated
LLP-3Changes in LLP Agreement — any modification in profit sharing, partners, or business30 days of change₹100/day
Income Tax ReturnLLP ITR filing — mandatory even if no income. Audit required above ₹40 lakh turnover31 Jul 2026 / 31 Oct 2026*₹5,000–₹10,000 late fee

* LLP ITR deadline is 31 Oct if audit is required (turnover above ₹40 lakh or contribution above ₹25 lakh). No AGM requirement for LLPs. Audit only mandatory above thresholds.

FormPurposeDue DatePenalty
AOC-4Financial Statements filing — Balance Sheet, P&L, and Audit Report with ROC27 Sep 2026₹100/day — no cap
MGT-7ASimplified Annual Return for OPCs and small companies27 Nov 2026₹100/day — no cap
DIR-3 KYCAnnual KYC for the sole director of the OPC30 Sep 2026₹5,000 + DIN deactivated
ADT-1Appointment of Auditor — at first AGM and every 5 years thereafter15 days of AGM₹300/day
Income Tax ReturnOPC ITR filing — audit compulsory for OPCs (no turnover exemption)31 Oct 2026₹5,000–₹10,000 late fee

* OPCs do not need to hold AGM — the due date for AOC-4 is 180 days from financial year end (27 Sep). All OPCs must get statutory audit done regardless of turnover.

Form / ActionWho Needs ItDue DatePenalty
DIR-3 KYC (Web)Directors/DPs who filed DIR-3 KYC before and details are unchanged — quick online verification30 Sep 2026₹5,000 + DIN deactivated
DIR-3 KYC (Form)Directors filing KYC for the first time or with changed details — full form with DSC required30 Sep 2026₹5,000 + DIN deactivated
DIN ReactivationDirectors whose DIN was deactivated due to missed KYC — pay ₹5,000 fee and refileAfter default₹5,000 (non-waivable)
DIR-8Declaration by director — not disqualified under Section 164(2). Filed at beginning of FYStart of each FYDisqualification risk
MBP-1Disclosure of interest in other companies/entities by all directors at first board meeting of FYFirst board meeting of FYFine under Sec 184

* All directors holding DIN must file DIR-3 KYC every year by 30 September — even if they have no active company. A deactivated DIN prevents signing any MCA form until ₹5,000 fee is paid and KYC is refiled.

All Forms We Handle

Every MCA form — annual, event-based, and KYC

We don't just file your annual return. We manage your complete MCA compliance — from financial statements to every event-based filing throughout the year.

AOC-4

Financial Statements

Filing of audited Balance Sheet, P&L Account, Cash Flow Statement, and Board Report with ROC. Most critical annual filing — ₹100/day late fee with no cap.

Pvt LtdOPCAnnual
MGT-7 / 7A

Annual Return

Comprehensive return covering shareholding pattern, director details, KMPs, changes during the year, and compliance summary. MGT-7A for small companies and OPCs.

Pvt LtdOPCAnnual
LLP-8

LLP Statement of Accounts

Annual financial statements and solvency declaration for LLPs — due by 30 October every year. Both Designated Partners must sign with DSC.

LLPAnnual30 Oct
LLP-11

LLP Annual Return

Annual return for LLPs covering partner details, capital contribution, and business summary. Due by 30 May every year — 60 days from FY end.

LLPAnnual30 May
DIR-3 KYC

Director KYC

Annual KYC verification for every director and designated partner holding DIN. Due 30 September. Missing this deactivates DIN and attracts ₹5,000 fixed penalty.

All entitiesAnnual30 Sep
DPT-3

Return of Deposits

Disclosure of loans from directors, shareholders, and other sources. Due 30 June annually. Non-filing penalty can be up to ₹10 crore — one of the most serious MCA penalties.

Pvt LtdAnnual30 Jun
ADT-1

Auditor Appointment

Intimation to ROC on appointment of statutory auditor — at incorporation (within 30 days) and at every AGM. Required for every Pvt Ltd, OPC, and LLP above audit threshold.

Pvt LtdOPCEvent-based
MSME-1

MSME Outstanding Payments

Half-yearly return disclosing amounts outstanding to MSME suppliers beyond 45 days. Due April 30 (Oct–Mar period) and October 31 (Apr–Sep period).

Pvt LtdHalf-yearlyApr & Oct
MGT-14

Board Resolution Filing

Filing of board resolutions for specified matters — borrowing, investments, change in registered office, related-party transactions. Due within 30 days of passing the resolution.

Pvt LtdEvent-based30 days
What We Manage For You

End-to-end annual compliance — nothing missed

You run your business. We track every deadline, prepare every document, and file every form — so you never receive a penalty notice.

Compliance Calendar & Reminders

We maintain a compliance calendar for each client — with WhatsApp reminders 30 days before every due date for AOC-4, MGT-7, LLP-8, DIR-3 KYC, and all other filings.

Financial Statements Preparation

Balance Sheet, P&L, Cash Flow Statement, and Board Report prepared in MCA-compliant format — ready for your statutory auditor's signature and AOC-4 filing.

Director KYC Filing

DIR-3 KYC filed for all directors and designated partners before 30 September every year — preventing DIN deactivation and the ₹5,000 penalty that comes with it.

ROC Annual Return Filing

MGT-7 / MGT-7A for companies, LLP-11 for LLPs — filed with accurate shareholding data, director details, and KMP information within the prescribed deadlines.

Event-Based Filings

MGT-14 (board resolutions), ADT-1 (auditor appointment), DIR-12 (director changes), INC-22 (registered office change) — filed within 30 days to avoid penalties.

Backlog Filing & Penalty Minimisation

Years of pending compliance cleared systematically — we file all overdue forms, calculate the minimum penalty payable, and restore your company to Active status.

Company Status Monitoring

We monitor your company's status on the MCA portal — ensuring it remains "Active" and no notices or strike-off proceedings have been initiated by the ROC.

MCA Notice & Default Response

Received a notice from ROC for non-compliance or strike-off? We respond to notices, file compounding applications, and restore struck-off companies under NCLT provisions.

Consequences of Non-Compliance

What happens if you miss ROC filings

MCA penalties are automatic, compounding, and non-waivable in most cases. Two consecutive years of non-filing can result in your company being permanently struck off.

Late AOC-4 / MGT-7

₹100/day

₹100 per day per form — from due date to actual filing. No maximum cap. For 1 year delay on both forms: ₹73,000+ in penalties alone, before any MCA processing fees.

DIR-3 KYC Not Filed

₹5,000

Fixed ₹5,000 penalty per director. DIN is immediately deactivated — the director cannot sign any MCA form, board resolution, or compliance document until KYC is filed and fee is paid.

DPT-3 Not Filed

Up to ₹10 Cr

Non-filing of DPT-3 (Return of Deposits) attracts one of India's heaviest corporate penalties — up to ₹10 crore or twice the deposit amount, whichever is lower.

Strike-Off by ROC

Company Dissolved

If a company fails to file AOC-4 or MGT-7 for 2 consecutive years, ROC issues a strike-off notice. The company name is removed from the register — permanently, unless restored via NCLT.

Director Disqualification

5-Year Ban

Directors of companies that fail to file for 3 consecutive years are disqualified under Section 164(2) — banned from being a director in any company for 5 years.

AGM Not Held

₹1 Lakh + ₹5K/day

Failure to hold AGM within 6 months of FY end attracts ₹1 lakh company fine plus ₹5,000 per day on every officer in default for continuing default.

Pricing

Annual compliance packages — complete, transparent

All-inclusive annual compliance. No surprise invoices. MCA filing fees are charged additionally at actual government rates.

LLP
LLP Annual Compliance
₹3,999 / year
+ MCA filing fees at actuals
LLP-11 + LLP-8 + DIR-3 KYC
  • LLP-11 Annual Return (30 May)
  • LLP-8 Statement of Accounts (30 Oct)
  • DIR-3 KYC for 2 DPs
  • Compliance calendar & reminders
  • Financial statements preparation
Most Popular
Pvt Ltd
Pvt Ltd Annual Compliance
₹5,999 / year
+ MCA filing fees at actuals
AOC-4 + MGT-7 + DPT-3 + KYC
  • AOC-4 Financial Statements filing
  • MGT-7 / MGT-7A Annual Return
  • DIR-3 KYC for up to 3 directors
  • DPT-3 Return of Deposits
  • ADT-1 Auditor appointment
  • Compliance calendar & reminders
  • AGM minutes drafting
OPC
OPC Annual Compliance
₹4,999 / year
+ MCA filing fees at actuals
AOC-4 + MGT-7A + KYC
  • AOC-4 Financial Statements (27 Sep)
  • MGT-7A Simplified Annual Return
  • DIR-3 KYC for sole director
  • ADT-1 Auditor appointment
  • Compliance calendar & reminders
  • Financial statements preparation
Backlog
Backlog Compliance Clearance
Custom pricing
+ MCA late fees at actuals
Based on number of years & forms
  • All pending year filings cleared
  • Penalty calculation & minimisation
  • Strike-off notice response
  • DIN reactivation (if deactivated)
  • Company status restoration

* Package prices are professional fees. MCA filing fees charged at actual government rates. MSME-1 and other event-based forms charged separately. WhatsApp for exact quote.

Free Compliance Review

Is your company's compliance up to date?

Fill in the form and our compliance expert will call within 30 minutes — free check of your pending MCA filings and an exact quote.

FAQ

Frequently asked questions about annual compliance

Everything a company director or LLP partner needs to know about annual ROC compliance in India.

Stay Compliant

₹100/day penalties are
silently adding up. File today.

Complete annual compliance for Pvt Ltd, LLP, and OPC — starting at ₹3,999/year. Backlog years cleared. Director KYC done. Company status restored. Dewas office, walk-in welcome.

All 3 entity types Backlog clearance available Compliance calendar included MCA V3 portal experts Dewas office — walk in