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."
Hello team, I have registered my LLP in May-2017, but neither I opened any bank account nor did any business, so now still I have to file its ROC annual returns for FY 17-18, if yes, what is the procedure to file it by own? Please help.
Yes, it is mandatory to file ROC return. Form 11 has to be filed within 60 days from the end of the FY. Form 8 has to be filed after 6 months from the end of FY within 30 days i.e. by 30th October.
Dear Sir,
My name is Arjun rai I have OPC company name itaeld OPC private limited and its incorporation date is 16.03.2017, My CA filled ITR before 31 March 2017.Now he prepared for roc and he told me that I have to pay penalty for roc filing. Please check and inform me is this correct?
Please clarify your query.
Dear Friends,
We have incorporated my PVT Ltd company on 20.03.2018. Due to some other reasons. I Have not appointed my Auditor till date (04.04.2018) also I have not opened my Bank Account for my company. I have not even started any operations in name of Company.
Kindly advice on below
1.. Can I file my ROC Annual returns on Apr 2018?
2. Weather I will fine for late filing?
3. Should I need to deposit my Paid up capital at the time?
4. Due to some personal reason, we have taken money which we kept for business. Now we planned to close the business.
Can I close the company within this time (As per above situation)
Request to kindly help me with above questions as soon as possible
In your case, the first financial year will end on 31/03/2019 refer to section 2(41) of the companies act 2013. First Auditor should be appointed within 30 days from the date of incorporation of the company by the board through the board resolution. The incorporation date is deemed to be the date of commencement of business under companies act 2013. Paid capital need to be deposit in the company’s Account with the bank.
To close a private company there is an option of strike off of the name. Please consult with a PCS for the same.
Sir, I have a Pvt. limited company registered on 1st April 2015. We have not yet filed ROC till now. What are steps to be followed? we had opened Current Account but also closed last November. Could I know what are next steps that are to be completed and any due dates? what is the expected fees and penalty?
Please read the blog thoroughly.
Is Cods 2018 scheme applicable to the company who have no filled its return for more than 5 years?
Please reply
Yes, Cods 2018 scheme applicable to the company who has not filed its return for more than 5 years.
I was missed to file roc for FY 2018-19 due to server issue at the last moment , any option for without penalty, pl suggest.
God morning…………………..
When Directors will be activated under the scheme 2018 announced?
If there is no transaction of sales/purchase ROC forms can be submitted directly by the director online?
Or CA can complete the ROC formalities?
Thanks
Under the CODS scheme 2018, there is no as such restriction on filing forms with MCA. But the Annual financial and return forms should be duly completed and authenticated by the director and professional (if required).
Hi, If a private limited company is registered in Jan 2017, will it need to file AOC-4, MGT-7 in the current financial year or is there any time limit to file these forms? Is there any option to file it later then mention under what section it is given?
Refer section 2(41), the definition of a financial year, If a company incorporated on or after the 1st day of January of a year, the financial year would be the period which is ending on the 31st day of March of the following year. So in this case Company’s financial would be 2017-2018 and you need to file annual forms after the end of such period. E-form AOC-4 and MGT-7 need to be filed within 30/60 day from the date of AGM and in case of the newly incorporated company, it can hold its first AGM within Nine months from the end of financial year.
Hello Madam, What is the last date for filing AOC 4 for OPC? Is it 29th September or revised date 28th November? As I am getting a penalty of 400*7=2800.
Please reply…
Hi Urvashi,
My Pvt. Limited company (OPC) was registered/incorporated on 4th August 2017. The company which I had used for registration didn’t tell me on the phone that I have to file for AOC-4 and MGT-7 but when I visit their office they said I have to file these two. They’re asking for Rs. 13,800.
My question is, my company is just 2 months and 6 days old, do I have to file for AOC-4 and MGT-7?
As these forms relate to financials of the company, and as such your company has been registered in current F.Y. , so you need to file these forms only after 31/03/2018.
yes you have to file AOC-4 & MGT-7.
The company was incorporated in the FY 2017-18. Filing of AOC-4 and MGT-7 is being done for the FY2016-17. So you cannot file either AOC-4 or MGT-7.
Hi,
First of all, You do not need to file AOC-4 and MGT-7 for Financial Year 2016-17 because your company incorporated in Financial Year 2017-18 so you need to file Aoc-4, MGT-7 and other documents related for annual filing for the financial year 2017-18.
No, you don’t need to file your annual return for the company, as your company is incorporated in August 2017 i.e. in F.Y. 2017-18 hence you need to file your AOC-4 and MGT-7 for the financial year 2017-18 in next year October 2018 itself.
Yes, have to file forms (aoc-4, mgt-7, mgt-14 and adt-1 also)
I have a small size PVT LTD company, Turn over below 1L annually. What type of e-filling will I upload on an annual basis?
You need to file AOC-4, MGT-7 and ADT-1 on annual basis.
Respected Madam,
Shall there be per day late filing penalty for the annual accounts filed after 270 days for 2014-15 and 2015-16? I have seen many chartered accounts/company secretaries certifying the AR/FINANCIAL ACCOUNTS IN BACK DATES but the same are filed belatedly. Does it have any impact on such CA/CS certifying the accounts/returns in a back date?
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?
Do I need to fill AOC for 2017-2018?
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 31 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.
DEAR MADAM
THE COMPANY WAS REGISTERED ON NOVEMBER,2015 AND THE COMPANY HAVE NOT FILED ROC YET EVEN NOT APPOINTED THE AUDITOR YET.WHAT IS THE DATE OF AUDITOR FOR FY 2015-16 (AND CAN WE APPOINT FOR 5 YEARS IN THE BOARD RESOLUTION), OR IS IT REQUIRED TO APPOINT AUDITOR EVERY YEAR–WE NEED TO FILE INCOME TAX RETURNS AND ROC
AND ONE MORE COMPANY WAS REGISTERED ON SEPT,16….(Fy 2016-17), ON WHAT DATE WE HAVE TO AUDITOR.CAN WE APPOINT IN A BOARD RESOLUTION-NOT YET BEEN APPOINTED An AUDITOR?
PLEASE ADVICE ON BOTH CASES
In case of newly incorporated company the first auditor shall be appointed by the board of director in board meeting within 30 days from incorporation and in case of failure of the Board to appoint such auditor, it shall inform the members of the company, who shall within ninety days at an extraordinary general meeting appoint such auditor till the conclusion of the first AGM of the company after first AGM auditor shall be appointed in AGM by members and such auditor or auditor’s firm can be appointed for not more than five-year term at once.
Hi Urvashi,
Thanks for the very informative article. My CA has delayed the ROC filling for FY 14-15 and I had to pay 12 times fee. Today I realised that the ROC filling for FY 15-16 was missed again by him, despite of repeated assurances from his side. I realised that I might end up paying the fine again.
I do understand that there are very serious consequences for company directors, Is there any provision / regulatory / authority where we can make a complaint about the CA for all the losses caused because of his negligence? Despite of providing all documents timely, if the CA habitually delays the filling, the directors would always suffer, however is there any law, challenging the answer-ability of the CA?
YES, FILE COMPLAIN AGAINST HIM IN THE INSTITUTE CHAPTER IN THAT CITY. BUT YOU HAVE TO GIVE CONCRETE EVIDENCE FOR THAT.
It is the company that has to take care of the filing of the returns. have you followed up with the CA? if you have followed up with him for the filing of the return and still he hasn’t done the filing, then you can complain against him in the ICAI chapter of the city where he is practising.
Is due date for filing AOC 4 XBRL extended upto 30.10.2017 even if AGM is held on 28.07.2017. Normally it is to be filed within 30 days of AGM. I m not able to find any circular for extension?
Thanks….
we are a company registered in October 2012 but have not filed for ROC since our CA was incompetent to handle this though he kept delaying the returns . I want to know by when should the Company have filed for its first AGM & subsequent ROC filing. Also is there any other penalty other than the late fees that you have published in your blog ?
Further for ROC filing we need a good CS/CA . Please advise urgently on mail .
regards
Kaushik
Please read the complete post to know the liability of filing forms with ROC and refer the penalty chart given above and identify your period of delays from the date of AGM. Further you can check the penalty on this link: http://www.mca.gov.in/mcafoportal/enquireFeePreLogin.do
My Private limited company was register in 3rd January 2014 , but till now i have’t filled any returns to ROC , kindly let me know if i will be file all my returns by this month how much form and penalty i need to pay at ROC ? i am also looking for free lancer to do this for me .
Regards
Please read post carefully.
can we file shareholder list for current year with AR for last financial year.
For which Financial year you are filing Annual Return, list of shareholder showing in the register of member as on the last day of the same financial year should be attached with the MGT-7.
ex. For Annual return of FY 2016-17, You need to attach the list of shareholder, showing in the register of company as on 31st March 2017.
The due date for filing AOC4 for 15-16 was extended to 29/11/16. From which date the delay period be counted and from which date 270 days have to be calculated.
Is the Period of Delay beyond due date is in Reference to AGM Date OR 30/60 Days post AGM.
Also while checking with MCA Penalty calculator can you please help with understanding “Event Date”
Whether Event Date is Date of AGM or 30/60 Days post AGM ?
The event date will be the date of AGM. The period of delay will be counted after 30/60 days respectively.
MADAM OUR AUDITOR ASKING 30000 AS WORKING FEE FOR ROC FILING EXCLUDING AUDIT FEE. I THINK IT IS ROBBERY. WHAT YOU SUGGEST?
Hello,
I have one query ?
Can a company file ROC return for the F.Y 2014-15 on today date?
also can a director be appointed on back dated resolution i.e on 30/09/2014 or 30/09/2015 ?
Thanks
Yes, you can file the return for financial year 2014-15 in current date with late fee and if you have passed the resolution on the back date for appointment of director then you can file the E-form with prescribed late fee and if you haven’t passed the resolution for appointment then please take the advice from the practicing company secretary.
Thanks
We registered our pvt ltd. company in September 2015. we haven’t submitted any ROC annual returns till data. now we want to submit ROC annual returns. what will be the penalty…??
Please refer the penalty chart given above and identify your period of delays from the date of AGM.
Is filing of MGT 14 is mandatory for small private limited companies??
No. Section 117(3) and 179(3) of the Companies Act, 2013 describes the resolution for which MGT-14 is to be filed. Please specify your case for clarification. (Small private companies are exempted from filing resolutions such as approving of board report, financial statements etc.)
A company has got a subsidiary whose accounts are being separately audited. Should it file report in XBRL separately for standalone and consolidated statements. What documents are required for Consolidated XBRL filing? What about the Directors’ Report & AOC-4? Should AOC-1 be filed?
Kindly revert by tomorrow.
AOC-4 XBRl is filed in case of XBRl filing. If the listed company is having any subsidiary then it is mandatory to file consolidated XBRL filing. The standalone and consolidated XML documents will be filed in AOC-4 XBRl of holding company in one form. In case of consolidation, there is no need of reporting of Board’s Report, CSR reporting, Secretarial Audit Report and you need to give the details of subsidiary as per the XBRL taxonomy reporting
Hi,
ours is a pvt. ltd. Company & Due to lake of information & Knowledge We could not able done the 2014-15 & 2015-16 ROC Filing… Please suggest us what will be the ROC Filing fee with penalty. Please guide
thank you,
We mention the penalty fee. Please read the complete post.
Aap ki return file ho ky sir mujey bhi kereani hey my contact no. Ko consultany ka dey my no. 8708487033 Hey plz btye Delhi see reg. Kerwa this
Can a person attracting provision of section 164 of company act 2013 be reappointed again as director in any company?
As per section 164(2) provides that any person who is or has been a director of a company which –
Hello Ma’am,
Can u tell me what are the penalties if a company has not done it’s ROC filing for last 4 years.
And what is the procedure to be followed now???
In your case, you need to file 23 AC and ACA for filing financial statements and 20B for filing annual return for financial years commencing before 01.04.2014. Post 01.04.2014 i.e. from financial year 2014-2015 you need to file AOC-4 for filing financial statements and MGT-7 for filing annual return.
Discussing about the fine/penalty it will be 12 times of the original fees of the form. Compounding is covered under Section 403 and 441 of the Companies Act, 2013. The Annual filing forms are STP mode forms i.e. they get approved automatically once they are uploaded. Hence, considering the provisions of Section 403 and 441 one can opine that for non filing of MGT-7/ AOC-4 within 300 days from the date of Annual General Meeting, Company can go for compounding to save itself from the future prosecutions and penalties
When is ADT-1 is to be filed for the appointment of auditor for the FY 2015-16.
ADT-1 is filed within 15 days of appointment of auditor. For F.Y. 2015-2016, the auditor must have been appointed in the AGM for financial year 2014-2015, so within 15 days of the same you need to file the form.
Can i filed ADT-1 in this year for 5 years as the ADT-1 for the FY 2015-16 has not been filed?
What is due date for ROC Filing due date for fy-2015-16
The due date for filing has been extended till 29th November, 2016 for Financial Year 2015-16 vide General Circular No. 12/2016 dated 27.10.2016. The circular can be read at http://www.mca.gov.in/Ministry/pdf/Generalcircular12_28102016.pdf
Hi Friends,
Pls suggest as the last date for various form to be file with roc is 30 Oct, and the same is holiday,
what will be then the date of filiing .
talking about form 8 for llp.
According to Section 34 of LLP Act, 2008 Form-8 has to be filed within a period of 30 days from the end of 6 months of the financial year i.e. 30th October. No notification has been issued by MCA regarding the date extension of this form.
What is the procedure of submission ROC forms as per company law ? Please guide me.
Read this helpful article – https://blog.saginfotech.com/due-dates-filing-roc-annual-return
Please tell me about difference between form AOC-4 XBRL and AOC-4.
AOC-4 form is for non-XBRL form whereas AOC-4 XBRL form is for those companies who have to file their financial statements through XBRL mode.
And I did not find MGT 9 in MCA site.
What is the difference between MGT-7 and MGT -9 and how to upload MGT -9?
Please Advice and thank you in anticipation.
MGT-7 is the e-form for filing Annual Return and MGT-9 is the word format which is an extract of Annual return and is annexed as a part of Board Report.
We do not find any FORM AOC 4 CFS for XBRL. Please advice.
Regards
There is no such form available as asked by you regarding XBRL CFS. AOC-4(CFS) is only available for non XBRL filing. If you are having consolidated, then the XML of the consolidated financials have to be attached in AOC-4(XBRL) form of standalone company.
Mr. Sunil:- YES its required.
Is consolidated auditors report not required with consolidated balance sheet & profit & loss account from FY 15-16.
Thanks in advance.
kindly reply.
Thanks in advance
Yes it is required bur CARO is not applicable.
Is consolidated auditors report required with consolidated financial statements for free 15-16.
Please specify your question.
In the above article,it is mentioned that Due date for filing of MGT-7 is 29/10/2016. Kindly confirm whether it is true and let me know if any Cirular is available on the same.
Thanks in advance
Ma’am
As per General Circular No. 08/2016 available on MCA portal(http://www.mca.gov.in/Ministry/pdf/GeneralCircular08_30082016.pdf), the last date for filing of MGT-7 is 29th October, 2016 if the AGM is held on or after 1st April, 2016. But if we will consider the provisions of filing annual return i.e. 60 days from the date of AGM as mentioned in the article also, the last date for a company whose AGM is held on 30th September, 2016 the last date will be 29th November, 2016.
What is the procedure of submission ROC forms? Please guide me.
Read the article to know about the procedure of ROC forms: http://blog.saginfotech.com/filing-roc-return
Balance sheet and p&l attach in which form
Please specify in detail.
Whats Penalty waving of LLP last 2-year roc not submitted please tell me last date of roc 18to 19 and 20to 21 and last date of income tax return