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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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.