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ROC annual filings for companies and LLPs

Annual returns, financial statements and event-based filings with the Registrar of Companies.

About ROC annual filings for companies and LLPs

Every company and LLP must file yearly documents with the Registrar of Companies, even if it earned nothing. A company files its financial statements (AOC-4) within 30 days of the annual general meeting and its annual return (MGT-7 or MGT-7A) within 60 days. An AGM must be held by 30 September for a year ending 31 March. The auditor appointment (ADT-1), director KYC (DIR-3 KYC) and, where relevant, the return of deposits (DPT-3) and MSME-1 are also due. An LLP files Form 11 by 30 May and Form 8 by 30 October.

Delay brings an additional fee for each day, and continued default can lead to disqualification of directors and striking off of the company. Event-based filings are also needed when directors change, the registered office moves, shares are allotted, capital is increased, or a charge is created.

Who needs it

  • Private limited companies, one person companies and LLPs
  • Companies that missed earlier filings and need to catch up
  • Businesses making changes in directors, capital or office

Documents required

For annual filing

  • Audited financial statements signed by the auditor and directors
  • Board report, if required, and AGM notice and minutes
  • List of shareholders and details of shares
  • Director details with DIN and DSC
  • Previous year's filings and ROC login

For event-based filings

  • Board or shareholder resolutions
  • Consent letters and ID and address proof of new directors
  • Rent agreement for a change of registered office
  • Share allotment details and payment proof
Exact requirements can vary with your case and the authority. We confirm the final list when you contact us, so you collect everything once.

How we do it

  1. Check statusWe review what has been filed and what is pending.
  2. Prepare documentsWe prepare board and shareholder papers and the forms.
  3. File on the MCA portalWe file with DSC of the director or authorised signatory.
  4. Track and recordWe keep the SRN, challans and approvals and add the next dates to the calendar.

Time it takes

Annual filings are planned well ahead of due dates. Catch-up filings depend on how many years are pending.

Frequently asked questions

What happens if I do not file?

Each form attracts an additional fee for every day of delay, and directors can be disqualified for continued default.

Do dormant companies need to file?

Yes, unless they have applied for dormant status or strike-off. Filing may be simpler, but it is still required.

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