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 |
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 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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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.