⇒ Every company registered under the Companies Act, 2013 (like Private Limited, Public Limited, or One Person Company) is required to file Annual Returns and Financial Statements with the Registrar of Companies (ROC) — even if there is no business activity during the year.
⇒ This filing ensures that the company remains legally active and avoids penalties for non-compliance.
Key ROC Annual Filings:
⇒ Form AOC-4 – Filing of Financial Statements, including balance sheet, P&L, and audit report.
⇒ Form MGT-7 – Filing of Annual Return, containing details of shareholding, directors, meetings, etc.
⇒ Form MGT-7A – A simplified version for small companies and OPCs.
⇒ Form ADT-1 – For appointment or reappointment of auditors.
Due Dates:
AOC-4: Within 30 days from the date of the AGM
MGT-7 / MGT-7A: Within 60 days from the date of the AGM
ADT-1: Within 15 days of AGM
Consequences of Delay:
Late filing attracts hefty penalties of ₹100 per day per form, with no maximum cap.