Annual ROC Compliance — AOC-4, MGT-7, LLP Form 11 & 8, On Time
Filing of annual ROC returns and compliance documents for companies and LLPs — prepared, CA-reviewed and filed before the deadline, with a due-date calendar for every year.
Applies to
Companies & LLPs
Due
Every year, even if dormant
Mode
100% online
Your compliance, tracked
Sample annual calendar
- ADT-1 (auditor)Filed
- AOC-4 (financials)In review
- MGT-7 (annual return)Upcoming
- DIR-3 KYCUpcoming
- LLP Form 11 & 8Upcoming
What Is Annual ROC Compliance?
Every company and LLP registered in India has to file its accounts and annual return with the Registrar of Companies (ROC) every year, whether or not it did any business. For private limited companies the core filings are Form AOC-4 (financial statements) and Form MGT-7 (annual return). For LLPs they are Form 8 (statement of account and solvency) and Form 11 (annual return). Directors also have to complete DIR-3 KYC, companies have to report auditor appointments, and many have to file a return of deposits.
These filings look routine, but the consequences of missing them are not. Late fees accrue for each day or slab of delay, officers in default can be penalised, directors can be disqualified, DINs can be deactivated, and prolonged non-filing can lead the Registrar to strike the entity off the register. Reviving a struck-off company is a slow, expensive exercise compared with filing a few months late.
Taxvio's CA-assisted team takes annual ROC compliance off your plate. We check your filing history, prepare the financials and forms, get them reviewed by a Chartered Accountant, file them on time and keep a due-date calendar for your entity. If you have fallen behind, we also clear the backlog and tell you the cost before we start.
Latest update (26 October 2026): MCA General Circular 05/2026 lets companies file AOC-4 and its variants up to 31 December 2026, and MGT-7 and MGT-7A up to 31 January 2027, for FY 2025-26 without additional fees. It does not extend the AGM deadline and it does not cover LLP forms. See the update section below for how it affects your dates.
MCA General Circular 05/2026: What Changed for FY 2025-26
On 24 October 2026 the Ministry of Corporate Affairs allowed companies to file their FY 2025-26 financial statements (AOC-4, AOC-4 CFS, AOC-4 XBRL and the two NBFC Ind AS variants) up to 31 December 2026, and annual returns (MGT-7 and MGT-7A) up to 31 January 2027, without additional fees. We read the circular as follows.
LLP Form 8
30 Oct 2026
…
Not covered by the circular
AOC-4 family
31 Dec 2026
…
No additional fee up to this date
MGT-7 / MGT-7A
31 Jan 2027
…
No additional fee up to this date
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It relaxes additional fees only. Normal filing fees still apply.
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The AGM date was not extended. The circular says it does not give extra time to hold AGMs, and companies that missed timelines remain liable under the Act.
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After the window, fees run from the original due date. Paragraph 4 says later filings attract all fees, including additional fees, from the date the filing was actually due. One day late can cost weeks of fees.
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LLPs are not named. Form 8 stays due on 30 October 2026 as far as we know. Confirm on the MCA site if an LLP notice is issued.
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Other company forms were not mentioned. ADT-1, DIR-3 KYC, MSME-1 and DPT-3 follow their own dates.
Read more: circular explained, the fee cliff, which form to file and LLP Form 8.
What Our Annual ROC Compliance Service Includes
AOC-4 filing
Filing of the company's financial statements — balance sheet, profit & loss account and the auditor's and board's reports — with the ROC.
MGT-7 filing
Filing of the annual return, which records shareholding, directors, meetings and other prescribed details as on the year-end.
LLP Form 11 & 8
Annual return of the LLP (Form 11) and its statement of account and solvency (Form 8), including partner and contribution details.
DIR-3 KYC
Annual KYC of every director holding a DIN, so that the DIN remains active.
ADT-1 & auditor filings
Reporting the appointment of a statutory auditor to the ROC within the prescribed time.
Due-date calendar
A compliance calendar for your entity, so each next deadline is known well before it becomes urgent.
Who Needs Annual ROC Compliance?
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Private limited companies
Companies of every size must file AOC-4 and MGT-7 each year, and hold an AGM, regardless of turnover.
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LLPs
LLPs must file Form 11 and Form 8 every year. Form 8 for FY 2025-26 is due 30 October 2026, and the additional fee for delay is a slab multiple that rises with the delay.
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One Person Companies
OPCs have relaxations such as no AGM, but still file financial statements and a simplified annual return.
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Dormant & backlog entities
Entities that have missed several years and want to regularise their position before facing strike-off or disqualification.
Annual ROC Due Dates at a Glance
The table below summarises the usual due dates for a financial year ending 31 March. MCA sometimes extends deadlines through circulars, and rules can change, so our team always confirms the current dates for your entity.
| Private Limited Company | LLP | One Person Company | |
|---|---|---|---|
| Financial statements | AOC-4: within 30 days of the AGM. FY 2025-26: no additional fee up to 31 Dec 2026 | Form 8: within 30 days of six months from year-end (30 Oct 2026 for FY 2025-26) | AOC-4: within 180 days of year-end. FY 2025-26: no additional fee up to 31 Dec 2026 |
| Annual return | MGT-7: within 60 days of the AGM. FY 2025-26: no additional fee up to 31 Jan 2027 | Form 11: within 60 days of year-end (≈ 30 May) | MGT-7A: within 60 days of year-end. FY 2025-26: no additional fee up to 31 Jan 2027 |
| AGM | Within 6 months of year-end (30 Sep 2026 for FY 2025-26). Not extended by the circular | Not required | Not required |
| Director / DIN KYC | DIR-3 KYC by 30 Sep each year | DIN KYC by 30 Sep each year | DIR-3 KYC by 30 Sep each year |
| Auditor appointment | ADT-1: within 15 days of the AGM | Audit only above prescribed limits | ADT-1 as applicable |
| Statutory audit | Required | Only above prescribed limits | Required |
Looking to incorporate first? See Private Limited Formation, LLP Registration or OPC Registration.
Check Your Annual ROC Due Dates
Choose your entity and financial year to see the usual due dates. For FY 2025-26 the calculator also shows the fee-free dates from MCA General Circular 05/2026. After that date, fees are counted from the original due date. This is an indicative guide, so confirm with a CA before relying on a date.
Entity type
- DIR-3 KYCDirector KYC30 Sept 2026
- AGMAnnual General Meeting1 Oct 2026
- ADT-1Auditor appointment (15 days from AGM)15 Oct 2026
- AOC-4Financial statements (30 days from AGM)30 Oct 2026No additional fee up to 31 Dec 2026
- MGT-7Annual return (60 days from AGM)29 Nov 2026No additional fee up to 31 Jan 2027
Documents Required for Annual ROC Filing
The balance sheet and profit & loss account are the heart of the filing. Share signed or final financials where available — if your accounts aren't ready, we can also help prepare them with your bookkeeper. Some items apply only to companies or only to LLPs.
Your document checklist
0/10 ready
How Our Annual ROC Compliance Works, Step by Step
- 1
Compliance health check
We review your MCA master data and past filings to see exactly what has been filed, what is pending and what is coming up.
- 2
Collect financials & details
You share the financial statements and basic details listed here. We check them for completeness and consistency with your books.
- 3
Prepare resolutions & forms
We prepare the board and AGM documentation for companies, and the statements for LLPs, and fill the forms with the required attachments.
- 4
CA review & signatures
A Chartered Accountant reviews the filing line by line. Directors or partners sign digitally, and the forms are certified where required.
- 5
File with the MCA
We file the forms on the MCA portal, track payment and processing, and fix any rejection or resubmission promptly.
- 6
Acknowledgement & next-year calendar
You receive the acknowledgements and filed copies, plus a calendar of your next due dates.
What Happens If You Miss Annual ROC Filing?
Additional fees for delay
Late filing attracts additional fees. For companies public references report ₹100 per day per form with no cap. For LLPs it is a slab multiple of the normal fee that rises with the delay. Either way, you pay per form.
Penalties on officers
The company and its officers in default can be penalised for failing to file financial statements or the annual return.
DIN deactivation
A director who misses DIR-3 KYC can see their DIN deactivated, and a fee is charged to reactivate it.
Director disqualification
Directors of a company that has not filed financial statements or returns for a prescribed continuous period can be disqualified.
Strike-off risk
Prolonged non-filing can lead the Registrar to strike the entity off the register, and restoration is slow and costly.
Banking & funding hurdles
Banks, investors and large customers check MCA compliance status; a poor record can block loans, tenders or funding.
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How long does filing take?
Once we have final financials and the required details, a standard annual filing is typically completed within a few working days. The main variable is how quickly the accounts and signatures are ready. Backlog cases take longer because several years are prepared together.
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What does it cost?
The total has two parts: Taxvio's professional fee and government charges (filing fees and any late fees), which depend on your authorised capital and how late the filing is. You receive a written, itemised quote before we start, with no add-ons introduced once the work is underway.
Common mistakes we help you avoid
Assuming a dormant entity needs no filing
Annual filings are mandatory even with zero turnover, and late fees keep running.
Filing financials that don't match the books
Mismatches between ROC filings, GST returns and the income tax return invite queries across departments.
Forgetting DIR-3 KYC
Directors often overlook the annual KYC, and find out only when the DIN is deactivated.
Holding the AGM late
A delayed AGM pushes every later due date and can add its own penalty.
Treating the extension as a waiver
Circular 05/2026 relieves additional fees only inside its window. File after it and fees are counted from the original due date, not the extended one.
Assuming the AGM was extended too
The circular says it does not extend the time for holding AGMs. A company that missed the AGM date remains liable under the Act.
Waiting for the last day
Portal slowdowns near deadlines cause missed filings. Aim to file well before the due date.
Annual ROC Compliance — Frequently Asked Questions
Annual ROC compliance is the set of yearly filings that every registered company and LLP must make with the Registrar of Companies, mainly the financial statements and the annual return. For companies these are AOC-4 and MGT-7; for LLPs they are Form 8 and Form 11.
Yes. These filings are due every year whether or not the company or LLP had any turnover, and late fees accrue for every day of delay. A dormant entity must still file.
For most companies, AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days of the AGM, with the AGM due within six months of the financial year-end. For FY 2025-26, MCA General Circular 05/2026 (24 October 2026) allows AOC-4 and its variants up to 31 December 2026 and MGT-7 and MGT-7A up to 31 January 2027 without additional fees. Our team confirms the exact dates for your company.
It is a circular dated 24 October 2026 that relaxes additional fees for FY 2025-26 filings of AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), MGT-7 and MGT-7A. It does not extend the AGM deadline, and filings after the window attract fees from the date they were actually due.
The circular says later filings attract all fees, including additional fees, from the date the filing was actually due under the Act. So filing one day after the window can mean fees counted from the original due date. File well before 31 December 2026 for AOC-4 and 31 January 2027 for MGT-7.
For an LLP with a 31 March year-end, Form 11 (annual return) is generally due within 60 days of year-end, around 30 May, and Form 8 (statement of account and solvency) within 30 days of the end of six months, which is 30 October 2026 for FY 2025-26. The company circular does not name LLPs, and we are not aware of any extension for Form 8.
Late filing attracts additional fees and officers in default can face penalties. For companies, public references report an additional fee of ₹100 per day per form with no cap. For LLPs the additional fee is a slab multiple of the normal fee that rises with the delay, with lower multiples for small LLPs. Confirm the current rates on the MCA portal.
Continued non-filing can lead to the Registrar striking the company or LLP off the register and, for companies, disqualification of directors for a period. Restoring a struck-off entity is far more expensive than filing on time.
At minimum, the balance sheet and profit & loss account, along with the auditor's report, director details and AGM information for companies, or partner and solvency details for LLPs. We give you a precise checklist after a short review.
We can coordinate the statutory audit and file the income tax return so that your ROC financials and tax filings stay consistent. Ask us for a combined quote.
Yes. We review your filing history, prepare all pending years and tell you the additional fees before we start. Where eligible, a scheme or a strike-off or revival route may also be considered.
DIR-3 KYC is the annual identity verification every director holding a DIN must complete. Missing it can lead to the DIN being deactivated and a fee to reactivate it, so we include it in our annual compliance calendar.
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