ROC filing is the annual process of submitting a company's financial and operational data to the Registrar of Companies.

What is the due date for AOC-4?

AOC-4 must be filed within 30 days of the holding of the Annual General Meeting (AGM).

What is the due date for MGT-7?

MGT-7 must be filed within 60 days of the holding of the Annual General Meeting (AGM).

What happens if I miss the deadline?

A late fee of ₹100 per day is charged for each day of delay for each form.

Is audit mandatory for ROC filing?

Yes, all companies must have their accounts audited before filing AOC-4.

Can a director file ROC forms?

Yes, the forms must be digitally signed by at least two directors, and in most cases, certified by a professional CS/CA.

What is the difference between AOC-4 and MGT-7?

AOC-4 focuses on financial statements, while MGT-7 focuses on shareholders, management, and general data.

What is the maximum penalty for non-filing?

Apart from per-day fees, directors can be disqualified, and the company can be struck off for continuous non-compliance.

Service

ROC Filing AOC-4 & MGT-7 Online

Expert assistance for ROC annual filings. Complete AOC-4 and MGT-7 filing for Pvt Ltd and Public companies with full compliance check.

Annual Reporting to the Regulator

Expert assistance for ROC annual filings. Complete AOC-4 and MGT-7 filing for Pvt Ltd and Public companies with full compliance check.

File your annual financial statements and annual returns with the Registrar of Companies (ROC) to maintain legal compliance for your company.

Keep your company active. File your annual financial reports and returns with the MCA to ensure transparency and avoid heavy penalties.

Every company registered in India, whether it's a Private Limited, Public Limited, or One Person Company, is required to file certain annual reports with the Registrar of Companies (ROC). These filings provide the government and stakeholders with a clear picture of the company's financial health and management activities over the past financial year.

The two primary forms for annual compliance are AOC-4 (for financial statements) and MGT-7 (for the annual return). These forms must be filed digitally using the Digital Signature Certificate (DSC) of the directors and must be certified by a practicing professional (CA/CS/CMA) in most cases.

QuickTaxperts provides professional CS-led support for ROC filings, ensuring that your financial data is accurately reported and all secretarial records are updated in compliance with the Companies Act, 2013.

Category: Compliance
AOC-4 includes the Balance Sheet, P&L Account, and Auditor's Report.
MGT-7 includes details of shareholders, directors, and changes in share capital.
Requires holding of an Annual General Meeting (AGM) before filing.
Hefty late fees (₹100 per day) apply for delays beyond the due date.
Mandatory for all Private and Public Limited Companies
Requires Audit of Financial Statements
Filing within 30-60 days of the AGM
Essential for company 'Active' status on MCA portal

Essential ROC Forms

The building blocks of annual compliance.

Form AOC-4: Used for filing the audited financial statements of the company.
Form MGT-7: Used for filing the annual return which contains operational and shareholding data.
Form ADT-1: Used for the appointment or ratification of the statutory auditor.
Form DIR-12: Used for reporting changes in the board of directors (if any).

Documents required

Document requirements vary by entity type, state, premises, and authority. These are the usual groups we verify before submission.

ROC Filing Checklist: Audited Balance Sheet and P&L Statement.; Auditor's Report and Board Report.; Notice of the Annual General Meeting (AGM).; Attendance sheet and minutes of the AGM.; List of shareholders and shareholding pattern changes.; Digital Signature Certificates (DSC) of directors.; Director's Report with required disclosures.

Process and timeline

Audit Completion: Getting the company's accounts audited by a qualified Chartered Accountant.
AGM Holding: Convening and holding the Annual General Meeting of the shareholders.
Form Preparation: Drafting the AOC-4 and MGT-7 forms based on the audited data and AGM minutes.
Certification: Obtaining certification from a practicing CS or CA (where mandatory).
Portal Filing: Uploading the signed forms on the MCA V3 portal and paying the ROC fees.

Expert review

ROC Filing AOC-4 & MGT-7 Online content is reviewed by QuickTaxperts Corporate Team, Company Secretary (CS).

Checklist-led review
Document pre-verification
Authority-specific next steps

Frequently asked questions

These quick answers cover common planning questions before you request a checklist or quote.

What is ROC filing?: ROC filing is the annual process of submitting a company's financial and operational data to the Registrar of Companies.
What is the due date for AOC-4?: AOC-4 must be filed within 30 days of the holding of the Annual General Meeting (AGM).
What is the due date for MGT-7?: MGT-7 must be filed within 60 days of the holding of the Annual General Meeting (AGM).
What happens if I miss the deadline?: A late fee of ₹100 per day is charged for each day of delay for each form.
Is audit mandatory for ROC filing?: Yes, all companies must have their accounts audited before filing AOC-4.
Can a director file ROC forms?: Yes, the forms must be digitally signed by at least two directors, and in most cases, certified by a professional CS/CA.
What is the difference between AOC-4 and MGT-7?: AOC-4 focuses on financial statements, while MGT-7 focuses on shareholders, management, and general data.
What is the maximum penalty for non-filing?: Apart from per-day fees, directors can be disqualified, and the company can be struck off for continuous non-compliance.