Annual ROC filing calendar: what every private company must file

Byadmin

Every private limited company in India has a set of annual filings it must make with the Registrar of Companies (ROC). Miss them and the penalties add up quickly — and directors can be personally affected. The good news is that the calendar is predictable. Here is a plain-English, month-aware view of the filings that keep your company in good standing.

The main annual filings

AOC-4 — financial statements

AOC-4 is how your company files its audited financial statements (balance sheet, profit & loss account and related documents) with the ROC. It is generally due within 30 days of your Annual General Meeting (AGM). For a company with a 31 March year-end holding its AGM by 30 September, that typically means filing by around the end of October.

MGT-7 / MGT-7A — annual return

The annual return captures details of your company’s shareholding, directors and key changes during the year. Small companies and one-person companies file the shorter MGT-7A. It is generally due within 60 days of the AGM — usually around the end of November for a 30 September AGM.

DIR-3 KYC — director KYC

Every person holding a Director Identification Number (DIN) must complete their annual KYC, generally by 30 September. Missing it deactivates the DIN and attracts a fee to reactivate, so it is worth diarising early.

Meetings you must hold

  • Board meetings — held through the year as required, with proper notice and minutes.
  • Annual General Meeting (AGM) — generally to be held by 30 September for companies with a 31 March year-end.

Why timeliness matters

Late filing of AOC-4 and MGT-7/7A attracts an additional fee that increases with each day of delay, and persistent non-compliance can lead to more serious consequences for the company and its directors. Treating these as fixed calendar entries — not last-minute tasks — is the simplest way to stay protected.

Note: exact due dates can shift with MCA notifications and depend on your company’s specific circumstances. Always confirm the current dates for your company. If you would like help, contact Akash & Co.