Running a Private Limited Company in India involves not just business planning but also complying with a wide range of legal requirements. One of the most critical of these is fulfilling the ROC (Registrar of Companies) Annual Compliance.
What is ROC Compliance?
ROC (Registrar of Companies) is the governing authority under the Ministry of Corporate Affairs (MCA) responsible for managing and overseeing company records. All registered companies must file annual returns, financial statements, and other disclosures with ROC every year, even if there’s no business activity.
Who Needs to File ROC Annual Compliance?
The following companies are required to follow ROC annual compliance:
- Private Limited Companies
- One Person Companies (OPC)
- Public Limited Companies
- Section 8 Companies (Non-profits)
Even if the company has no turnover or activity, ROC filings are mandatory.
Key Annual ROC Compliance Forms
Here are the main MCA/ROC compliance forms a company must file every year:
1. Form MGT-7 (Annual Return)
- Contains details of shareholders, directors, shareholding pattern, and more.
- Applicable to companies with paid-up share capital ≥ ₹10 crore or turnover ≥ ₹50 crore.
- Due date: Within 60 days from the AGM.
2. Form AOC-4 (Financial Statements)
- Includes the Balance Sheet, Profit & Loss Statement, and other financial data.
- Mandatory even if the company is not active.
- Due date: Within 30 days from the AGM.
3. Form MGT-14 (Resolutions)
- Filed when a company passes specific board or shareholder resolutions.
- Required for actions like approval of financial statements or change in auditor.
4. Form ADT-1 (Auditor Appointment)
- Used to file details of the appointed statutory auditor.
- Due within 15 days of the AGM.
5. Form DPT-3 (Return of Deposits)
- Applicable to companies that have taken loans, advances, or deposits.
- Must be filed annually by 30th June of the following financial year.
6. Form DIR-8 (Director’s Declaration)
- Directors must submit a disqualification declaration before each financial year.
- Ensures none of the directors are disqualified under Section 164 of the Act.
7. Form DIR-3 KYC (DIN KYC)
- Mandatory for all directors with an active DIN.
- Due date: 30th September every year.
Additional Event-Based Compliances
Apart from annual forms, some event-based forms must be filed if certain changes occur during the year:
| Event | Form |
| Appointment/Resignation of Director | DIR-12 |
| Change in Registered Office | INC-22 |
| Increase in Authorized Capital | SH-7 |
| Allotment of Shares | PAS-3 |
| Change in Company Name | INC-24 |
Important ROC Compliance Due Dates for FY 2024-25
| Form | Due Date |
| DIR-3 KYC | 30th September 2025 |
| DPT-3 | 30th June 2025 |
| ADT-1 | Within 15 days of AGM |
| AOC-4 | Within 30 days of AGM |
| MGT-7 | Within 60 days of AGM |
Penalties for Non-Compliance
Failure to comply with ROC filings can result in heavy penalties to the company registration in India:
- ₹100 per day for late filing (no maximum limit)
- Directors may be disqualified
- Company may be marked as defaulting or dormant
- MCA may strike off the company after continued non-compliance
Benefits of Staying ROC Compliant
- Builds trust and credibility with clients and investors
- Keeps company in good legal standing
- Avoids penalties and late fees
- Ensures smooth processing of loans, tenders, or fundraising
- Mandatory for due diligence, especially during mergers or funding
Why Choose Kcorp Tax for ROC Compliance?
With so many forms, deadlines, and documentation, compliance can get overwhelming. That’s where Kcorp Tax comes in!
What We Offer:
- Complete annual ROC return filing
- Preparation of financial statements & board resolutions
- DIN KYC and director compliances
- Event-based ROC filings throughout the year
- End-to-end support and reminders
Trusted by 500+ Companies Across India
Don’t wait until the deadline hits. Stay 100% compliant with KCorpTax, your expert ROC filing partner.
Final Thoughts
Filing ROC annual compliances is not optional—it’s essential for your company’s survival and credibility. Delays or ignorance in ROC filingcan lead to serious legal and financial trouble.
Let KCorp Tax take care of your filings, while you focus on growing your business!
Connect with us today for a free consultation and compliance calendar.
Whats App Support | 📧 Email Assistance | 🌐www.KCorpTax.in
FAQs
1. What is ROC annual compliance?
It’s the mandatory yearly filing of financial and management details of a company with the Registrar of Companies (ROC).
2. Is ROC compliance required for inactive companies?
Yes, even if your company has zero turnover, annual filing is mandatory.
3. What is Form AOC-4?
AOC-4 is used to file financial statements, like balance sheet and profit & loss account.
4. What is Form MGT-7?
MGT-7 is the company’s annual return, containing details of shareholders, directors, and shareholding.
5. When is DIR-3 KYC due?
Directors must file their KYC by 30th September every year.
6. What if I miss the due date for AOC-4 or MGT-7?
You’ll be liable for a penalty of ₹100 per day until the form is filed.
7. What is ADT-1?
ADT-1 is used to inform ROC about the appointment of an auditor.
8. Is an audit mandatory for ROC compliance?
Yes, all companies must get their financials audited and then file with ROC.
9. What documents are needed for ROC filing?
Audited financials, board resolutions, shareholder details, auditor details, and director declarations.
10. Who can file ROC returns?
A KcorpTax’sprofessional CA, CS, or CMA typically assists with ROC filing.
11. What is the penalty for not filing DIR-3 KYC?
DIN becomes deactivated and attracts a ₹5,000 fine to reactivate.
12. Can I file all forms myself on MCA portal?
Technically yes, but it’s safer to let professionals handle the process to avoid errors.
13. What if my AGM is delayed?
You still need to file annual returns within the prescribed timeline from the due date of AGM.
14. Is ROC compliance same as ITR filing?
No, ROC filing is different from Income Tax Returns (ITR). Both are separately mandatory.
15. What is DPT-3?
It’s a declaration of all loans and deposits received by the company during the year.
16. What happens if I don’t file for 2 years?
Your company may be marked as inactive or struck off from the MCA records.
17. Can I revive my company if it’s struck off?
Yes, through a process called revival under NCLT, but it involves time and cost.
18. What is MGT-14?
This form is used to file board or shareholder resolutions for certain major decisions.
19. How long does ROC filing take?
With proper documentation, ROC filing can be completed within 3–5 working days.20. Why choose Kcorp Tax for ROC compliance?
We offer affordable, expert-led, and timely ROC filings to keep your company 100% compliant all year long.
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