All Due Dates of ROC Annual Return Filing for FY 2024-25

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:

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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.

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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:

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.

Published by CS Chanchal Sharma

I am CS Chanchal Sharma, a passionate and dedicated Company Secretary with a keen interest in law and governance. As a Company Secretary, I am passionate about sharing my knowledge and experiences with others. This blog aims to provide insights, updates, and analysis on various aspects of corporate laws and governance practices. View more posts