Below is the ROC compliance calendar for FY 2024-25. Monitor the ROC annual filing due date in FY 2024-25, referring to the given calendar.
It is mandatory for every company registered under the Companies Act, 2013 to file their Financial Statements (Form AOC-4) and Annual Return (Form MGT-7/7A) and for every LLP registered under the Limited Liability Partnership Act, 2008 to file their Statement of Accounts (Form LLP-8) and Annual Return (Form LLP-11) with the Registrar of Companies (ROC) within the due date prescribed under relevant provision.
Latest Update
- The Ministry of Finance has recently revised the due date of e-Forms MGT 7, MGT 7A, AOC 4 CFS NBFC (Ind AS), AOC 4 (XBRL), AOC-4, AOC-4 CFS and AOC-4 NBFC (Ind AS) for the MCA-21 version 3 to 31st December 2025 for FY 2024-25. read more
- MCA has announced that no additional fee will be charged for filing these 13 specified e-forms. Read Circular
Companies must take care that the ROC forms/returns are filed correctly and within the given date. Not adhering to the instructions can lead them to deal with various penalty charges and legal consequences.
Therefore, it is recommended that companies reach out to professionals to assist them in ensuring compliance with the filing needs.
The ROC filing of annual accounts is governed under Section 129 (3), 137, of The Companies Act, 2013, read with Rule 12 of the Company (Accounts) Rules, 2014, and the annual return is governed under Section 92 of the Companies Act, 2013, read with Rule 11 of the Companies (Management and Administration) Rules, 2014.
The ROC filing of statements of accounts for LLPs is governed under Section 34 of The Limited Liability Partnership Act, 2008, in conjunction with Rule 24 of The Limited Liability Partnership Rules, 2009, and the annual return is governed under Section 35 of The Limited Liability Partnership Act, 2008, read with rule 25(1) of The Limited Liability Partnership Rules, 2009.
Need ROC & XBRL Return Filing Software
ROC Annual Return Filing Due Date for FY 2024-25
It is mandatory for every company registered under the Companies Act, 2013, and every LLP registered under the Limited Liability Partnership Act, 2008, to file all major ROC filing forms before the given due dates. There are legal consequences and hefty fines if they fail to do so. Therefore, it should be of paramount priority for companies and LLPs to keep themselves aware of all important due dates, including both annual and even ROC compliance.
The ROC compliance calendar for regular and annual returns during FY 2024-25 is given below:
| Relevant Section and Act | Name of E-form | Purpose of E-form | Due Date of Filing | Due Date for FY 2024-25 |
|---|---|---|---|---|
| Section 139 of Companies Act, 2013 | Form ADT-1 | Appointment of Auditor | (if applicable) 15 days of the meeting in which the auditor is appointed | 14.10.2025 (*If appointed in AGM and Date of AGM is 30.09.2025) |
| Section 137 of the Companies Act, 2013 | Form AOC-4 and Form AOC-4 CFS (in case of consolidated financial statements) | Filing of Annual Accounts | 30 days from the conclusion of the AGM (In the case of OPC, within 180 days from the close of the financial year) | 31st December 2025 (Revised and Applicable only for FY 2024-25) |
| Section 92 of the Companies Act, 2013 | Form MGT-7/MGT-7A | Filing of Annual Return | 60 days from the conclusion of the AGM | “31st December 2025 (Revised and Applicable only for FY 2024-25)” |
| Section 148 of the Companies Act, 2013 | Form CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of the Cost Audit Report | 30 days from the Receipt of Cost Audit Report | 31st December 2025 (Revised) Read Circular |
| Section 179 of the Companies Act, 2013 | Form MGT-14 | Filing of resolutions with MCA regarding Board Report and Annual Accounts | 30 days from the date of the financial statements and Board Report by the Board of Directors | 30 days from the date of the Board Meeting |
| Vide Gazette notification S.O. 5622(E) dated 02.11.2018 | MSME Form 1 | Half-yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise. | For reporting dues to MSME exceeding 45 days, if any, on a half-yearly basis | 30th April 2025 (October- March Period) & 31st October 2025 (April-September Period) |
| Section 34 of Limited Liability Partnership Act, 2008 | MCA LLP FORM 8 | Statement of Accounts of LLP | The Statement of Account and Solvency must be submitted within thirty days from the end of six months of the financial year. | 30th October 2025 |
| Section 35 of Limited Liability Partnership Act, 2008 | MCA LLP Form 11 | Annual Return | Within 60 days of closure of the financial year | 30th May 2025 |
Recommended: Free Download MCA/ROC Return Filing Software
Due Date for AOC-4 NBFC (Ind AS) & AOC-4 CFS NBFC (Ind AS)
The MCA has notified that the due dates for the AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL forms till 27th September 2025 for OPC and 29 October 2025, and other various forms like MGT 7/MGT 7-A have been upto 28 November 2025, within 60 days of AGM.
Note: The MCA department has revised the due dates of MGT-7, MGT-7A, АОС-4, АОC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL) annual filing forms to 31st December 2025 for FY 2024-25.
The Concept of Penalty/Additional Fees
NOTE: Additional Fees for E-form AOC-4 (XBRL and Non-XBRL) and E-form MGT-7 after the due date are Rs. 100 per day with effect from 1st July 2018.
For other forms or documents, etc., the following fee structure is applicable with every delay in filing the form:
| Period of Delays | Fees |
|---|---|
| Up to 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days and up to 270 days | 12 times of normal fees |
Important FAQs on ROC MCA Compliance
Q.1 What are the ROC compliances?
Every registered company or LLP in India is required to file an annual ROC compliance report, which includes specific information on business practices, within the deadline specified by the Companies Act, 2013, and the Companies Rules. Companies and LLP must consistently submit their ROC paperwork to ROC in order to avoid penalties.
Q.2 How can I file a ROC form?
The paperwork must be downloaded from the MCA website by businesses and LLPs. They must fill it out, including the necessary documentation, and submit it through the MCA site.
Q.3 Are the forms that must be submitted to ROC annually or monthly?
Annual forms make up the ROC forms. The ROC does not need any paperwork to be submitted on a monthly basis. The documents that must be submitted to the ROC deal with the company’s or LLP’s financial data for a fiscal year.
Q.4 Can we ask the ROC for more time to file our forms?
Yes. By requesting an extension with the ROC where it is registered, a business or LLP may seek for a delay in the deadline for submitting a ROC form. The business or LLP must explain why it needs an extension to file a form. If the justification is acceptable, the ROC will grant an extension.
Q.5 What is an MSME?
A micro, small, and medium enterprise is an MSME. A micro-enterprise is defined as an organization with an annual turnover of less than Rs. 5 crore and an investment in plant, machinery, or equipment of less than Rs. 1 crore. A small business is defined as an organization with annual sales of less than Rs. 50 crore and an investment in plant, machinery, or equipment of less than Rs. 10 crore. A medium-sized business is one that has annual sales of no more than Rs. 250 crore and investment in plant, machinery, or equipment of no more than Rs. 50 crore.
Q.6 – When should the AGM take place?
All businesses—aside from One Person Companies (OPC)—must conduct their annual general meetings (AGM) within six months of the fiscal year’s conclusion. An AGM must be held before September 30 every year if the company’s fiscal year ends in March. A first annual general meeting, however, might be held by the firm fewer than nine months after the conclusion of the first fiscal year. A company’s two AGMs should be separated by no more than 15 months.
Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."
is there any wavier in late fees for filling roc after 31.03.2021
I registered my company on 19/9/2023 ,when do I need to file ROC and why to appoint a CA when my companies annual turnover is not above or touching 10 lakh yet!
Q1.the company was incorporated in January 2020. what is the due date of AOC-4 and MGT-7
Q2. If incorporation date after January 2020. Then as per the Companies act 2013, the financial year started 2020-2021 so may I ignore 2019-2020 IT filling (do the same rule applies in the IT act?)
i have filed aoc-4 on 28 Dec. it is still showing pending for approval even after a week. what should i do?
Raise a ticket on mca regarding the issue.
I am doing an audit of a company whose financial year ends on 31st December 2020. What was the due date to file AOC-4 and MGT-7, for financials of FY2019, for such company whose financial year ended in Dec 2020? Was there any extension for the same?
FY must be aligned to Apr-March as per amendment in 2(41) of companies act.
For FY ending on 31st Dec 2019, agm should be conducted on or before 30th June 2020. Accordingly aoc4 & Mgt7 must have been before 30th July 2020 and 29th Aug 2020 respectively. If not filed, additional fees of rs.100 per day would be attracted for both aoc4 & Mgt7. Adt1 for auditor appointment, if any, must have been filed before 15th July 2020. Additional fees for adt1 depends on the basis of no. of days of delay. Hurry up!!! File at least now along with late fees.
For FY ending on 31st Dec 2020, agm due date is 30th June 2021. Always remember, agm must be conducted within 6mths from end of FY. ADT1/AOC4/MGT7 is to be filed within 15/30/60 days respectively after the conclusion of agm. While determining date for agm, ignore public holiday/sundays/national holiday. There must be clear notice of 21days for agm. So, better to sign audit report & financials in first week of June and make the directors sign dir report & financials on same date. Prepare agm notice on the same date of signing financials. Don’t forget to generate udin on same day.
Hope it helps you for filing annual returns.
I took 1 year package for company registration and all compliances from India filing in 2019. My company was registered on 27-Nov-2019.
They charged some additional CA fees of 4500+GST also. I also signed and sent all documents.
Still they are not filing ROC compliances.
Recently they sent challan with late fees of 15,700 Rupees.
What can I do ? Have i to pay with no recourse.
Hey Rakesh,
Any delay in fillings after being contracted would be borne by service provider.
Hi,
My company incorporated in October 2020. Do I still need to file ROC Annual Return for FY 2019-20?
Please guide.
No, you are not required to do the annual filing for FY 2019-20. you will have to do annual compliance for FY 2020-2021.
As per the circular on the filing of AOC-4 forms. If filed after Feb 15, 2021, should the penalty be levied from Feb 15 or the original date of filing Jan 29?
The penalty will be levied from the original due date of filing
Are there any chances of further extension for the filing of MGT 7 for F.Y.18-19?
what is the last date of roc filling
I wanted to file AOC 4 and MGT 7 for the year 2017-18 and 2018-19 so anyone can inform me what penalty I have to pay to ROC as the normal fees for each is Rs 600 so please inform me.
Thanks!
Navneet Patel
You can file till 30 sept without any penalty.
Hello
Would like to know if the last date extended for filing RoC for the year 2018-2019
Thanks, regards
The date for the CFSS scheme has been extended to 31 December which includes a form of 2018-2019 as well for further details please contact any practicing professional
I have a newly Incorporated company on 27th Apr 2021, so the due date to file adt1 is extended or not
Dear Sir, our company is incorporated in December 2019 still ROC filing is pending pls reply me how can
Hi,
Could you please tell whether the filing of FORM 11 for the FY 2019-20 whose due date was 11.05.2020 is also extended due to COVID.
Yes, you can file form llp-11 without late fees. please consult any practicing ca/cs for further information.
Dear Sir,
What is late for Roc Compliance
Yes, Form 11 has also been extended under CFSS Scheme till 31st December 2020.
Are you sure it is showig 19550 for payment of the same as of now
My company did not file adt1 for fy 20-21. What can i do now
It is mandatory to file ADT-1 for appointment of auditor in AGM for five years if you have not filed the form you are required to file it now with late fees
Is there any waiver for additional fees & penalty on filing of Form chg 1, due to covid?
Are these Dates Extended for Annual Filing of Dormant Company i.e. MSC-3?
Yes, COVID extension is applicable for MSC-1 and MSC-3 in normal course form MSC-3 is required to be filed within 30 days of closure of financial year i.E 30 days.
What if AGM is Conducted on 13 th dec, after Due date i.e 30 nov, but filed with in the due date, whether penalty gets attracted
“Please contact any practising professional.”
Do I have to file an annual audit (FY 2019-2020) for the company which is registered on 13 February please let me know
Hello, I have a query regarding ROC compliance. We have registered a company in Dec 2018 and have not appointed an auditor yet. Wanted to know the due dates for ROC compliance (AOC- 4 and MGT- 7) and appointment of the auditor.
Now you can with a much lesser fee due to relaxation given by govt.
What is the due date for filing of ROC Annual return for the financial year 2018-19, and late fee & fine details
If I file the AOC 4 return after the revised due date of 30/11/2019, then the penalty would be calculated from the revised due date or from the original due date?
From Original due date, the penalty shall be calculated.
Can you please guide under which rule MCA/ROC calculate it from the original due date when the date is already extended. If the date is extended, new date supersede original date. Are they not extending it actually because words used are date extended without an additional fee. So the only late fee is not waived but the date is also extended. Sorry If this takes more time of you. I just want to know..
Can you let me know the timing of the filing of FC-3? As far I am concern date of filling without penalty is 31.12.19. kindly confirm
Roc
Sir,
My auditor not filing roc from 2014 to still, kindly tell me how to short out? Roc side any filling offer or without penalty introduce? I’m waiting for your reply
You need to contact any practicing professional for this issue
Sir,
You can comply Roc filling without any late fee and penalty for preceding years.
What is the due date of AOC 4 for OPC FOR F.Y. 19-20 for 1st year of incorporation?
30th september
Hello
My company incorporated in april 2019. My ROC is pending till date (3 December 2021). If i filled ROC 20-21, not 19-20. Do MCA take any legal action.
You have to file an ROC return for FY 2019-20
From original Due date.
The penalty of filing roc returns for the last three years
Hi. Thanks for such an informative article. Can u please throw some light on compliances to be followed by SECTION 8 COMPANY.
It was incorporated in July 2018. No auditor appointed yet. No bank transactions.
1. What kind of filing need to be done? MGT-7, AOC-4, etc.
2. Can u help us in filing? If yes, what will be the cost??
The company need to file Form AOC-4, MGT-7 and ADT-1 ASAP, being the last date is 30th November for AOC-4
Dear Team Our friend having a Pvt ltd company. date of incorporation is may 2016 But not filled the Roc return pls share the total fees or late fees
Dear Sir/Madam,
How many returns filing for companies Act 2013.
There is the number of compliance need to be done under the companies act and other applicable acts within a prescribed time frame so it is better to contact a practising company secretary.
Dear Sir I working for private concern on how to file roc & Procedure. Please send me details…..
Sir.
We have formed Pvt Ltd company in mid-2017 And till date, no Bussiness had happened. Do I need to file Annual report if not when do I have to fill and in case of no Bussiness still do I need to file the same and also other tax liabilities eg GST ETC
Please INFORM ALSO WHAT IS THE FEES AND LATE FEES
REGARDS
In this case, the first financial year would be 2017-18 for which AGM should have been held within 9 months from the date of closure of the financial year 2017-18 and Annual filing is also required. it is advisable to contact a practising company secretary to know the complete compliance required.
Hi, the private company is incorporated on 22/02/2019 and due to mistake ADT-1 has been filed on 15/10/2019 showing AGM date 30.09.2019
& Company has not filed AOC-4 & MGT -7. Can we file AOC-4 & MGT 7 for 22.02.2019 to 31.03.2020 in next year to avoid late fees or is there any method to avoid late fees.
Please help
As the AGM date has been given in submitted form ADT-1 then it is mandatory to file form AOC-4 and MGT-7 within the prescribed time limit. for more clarification contact with the ROC.
Sir, I have registered a Private limited company on 22.1.2018. The company is still nonfunctional, no work done by the firm.
Do I need to fill ROC return? What will be my due date to fill all ROC and other relevant forms.
Yes, the company has to comply with all the compliance whether there is any business or not. Here, in this case, the first financial year has ended on 31st March 2019 so for the first financial year, Annual General Meeting (AGM) shall be held within nine months from the end of the financial year thereafter within six months.
The annual filing forms like E-form AOC-4 for Balance sheet and P&L statement and E-form MGT-7 for Annual return shall be filed within 30 days and 60 days respectively from the date of Annual General Meeting (AGM).
Appointment of Auditor also has to be done in the annual general meeting by filing E-form ADT-1 within 15 days from the date of AGM.
Hello,
I have incorporated my OPC in June 2018, What will be the due dates for ROC Filing and ITR return. Please clarify as there is no clarification from other sources.
Thank you.
In this case, the financial year would be 2018-19 and submission of annual filing forms to ROC like AOC-4 for financial statement and MGT-7 for annual return shall be done within 30 and 60 days respectively from the date of AGM. As we know in case of OPC no AGM is required to hold so the above forms shall be filed within the said time limit from the date of entry of approval of financial statements in the minute’s book of the OPC.
The last date to file ITR with the IT department is 30th September of the assessment year.
No, the time limit for OPC is 180 days from the closure of books of accounts.
Dear Sir
Kindly take note on below-provided details and guidance about the same.
Date of Incorporation: 27/01/2017.
The closing of the First Financial Year would be 31st March 2018.
Annual General Meeting should be held by 31st December 2018
(I.e. 9 months from the closing of First Financial Year).
But Company didn’t file Form MGT-7 and Form AOC-4. till date (i.e 62 days).
Period of Delay: More than 60 days and up to 90 days – 6X of the normal fee
Amount of Penalty would be 6X 400 = Rs.2400.
Kindly confirm the due date and amount of penalty.
Thanks, & Regards.
Annual filing E-form AOC-4 and MGT-7 should be filed within 30 days and 60 days from the date of AGM.
Please check the below-mentioned link to get the late payment fee amount.
http://mca.gov.in/mcafoportal/enquireFeePreLogin.do
I have a client who has not filed ROC return of past 2 years so he is liable to pay late fees but from which date I should calculate late fees for filing FY 17-18? Does extension in due date to 31st Dec 2018 for FY 17-18 will be considered for calculating late fees like should I calculate days for late fees from January 2019 or from 30days of AGM i.e. 30th September 2018?
Please help
Dear Sunil,
I also had the same concern, please share your final solution for this situation. what are total charges?
Hello sir,
one of My Friend has incorporated his private limited company as on date 13/02/2019. What will be the ROC submission date?
According to section 2(41) of companies act 2013, in your case, the first financial year will end on 31st March 2020. Then an AGM can be held within 9 months from the end of the financial year. Financial Statement and Annual Return for the first year shall be filed within 30 and 60 days respectively from the date of AGM held.
I want filling roc. Kindly contact
I registered my company with a capital of 1 lakh rupees. MCA website says no formal audit is required below capital of Rs 25 Lakhs. Then why AOC-4 requires CA’s sign to submit? But CA’s is optional in MGT-7, which is fair.
If a company is a small company as per section 2(85) of Companies Act 2013 then no need to attach Digital Signature of Professional in E-form AOC-4 and MGT-7. If your company falls under the above definition, even though form requiring DSC of professional then please confirm this issue with MCA helpdesk.
Can we revise AOC 4?
If the financial statement or board report do not comply with the provision of section 129 or 134, then after getting the approval of tribunal form AOC-4 can be revised.
I have a Company whose accounts are subject to Tax Audit. Do I need to get Company Audit done as well?
Yes, if the audit provisions of companies act are applicable to your company, it is mandatory irrespective of whether income tax audit is done or not.
Hello!
Please provide ROC renewal (MCA) fee for the year ended 31/03/ 2018 and filing due dates. Thank you.
Normal company e-filing – https://blog.saginfotech.com/due-dates-filing-roc-annual-return
for XBRL forms – https://blog.saginfotech.com/due-dates-of-xbrl-filing-with-mca
Dear Sir,
We have not submitted the annual return of ROC for FY 16-17. If I file the return by this month what will be the ROC total ROC FEES.
file your return before 30 June 2018 to avoid additional fees of Rs. 100 per day above the applicable fees . The amount payable by you depends upon the Nominal Share Capital of the Company.
ONE SECTION 8 COMPANY REGISTERED IN 2015 HAS NOT FILED ANY RETURN ETC TILL DATE. PLEASE PROVIDE COMPLETE COMPLIANCE LIST ON MY EMAIL ID NITINMAHAJAN001@GMAIL.COM
There is a company who has not filed its Annual Returns and Financial Statements with the ROC for the last 4 years. The status of Company on MCA is showing ACTIVE. Can the Forms Relating to Annual Returns and Financial statements be filed now?
CODS scheme 2018 was initiated for companies who have not filed their last 2 years financial statements. Last date for the same was 01.05.2018. Contact helpdesk for your query.
Plz check the status of the director. If the director is not disqualified then you can file. I think Directors of that company will be disqualified.
Yes you can file the forms if status of the company is showing as Active
Hello Madam,
I have registered an OPC company on 24 september2017, till now I have not appointed the CA or neither opened a bank account due to some reasons. What to do now? Is there any penalty I could bear for not appointing the CA or opening the bank account. Kindly reply me what can be done.
Thanks and Regards
Avinash V U