Below is given 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
- 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 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 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.
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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) | 30 days after the conclusion of AGM or 29th October 2025 (whichever is earlier) 27th September 2025 for One Person Company (OPC) |
| Section 92 of the Companies Act, 2013 | Form MGT-7/MGT-7A | Filing of Annual Return | 60 days from the conclusion of the AGM | 60 days from the conclusion of the AGM or 28th November 2025 (Which Ever is Earlier) |
| 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 |
| 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 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 |
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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 has been upto 28 November 2025 within 60 of AGM.
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 is 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.
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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.