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Company Annual Filing Services (AOC-4, MGT-7) | N D Savla
ROC Annual Compliance

Company Annual Filing in India
AOC-4, MGT-7 & ROC Annual Compliance Under the Companies Act 2013

AOC-4 financial statements, MGT-7 annual return, ADT-1 auditor appointment, DIR-3 KYC, DPT-3 deposit return, and MSME-1 — every mandatory annual filing for Indian companies, tracked against a single compliance calendar and filed on time with the MCA.

Part of our Company Compliance practice: Company Compliance AOC-4 Filing MGT-7 Annual Return OPC Compliance

Overview

What Is Company Annual Filing?

Company annual filing is the set of statutory filings that every company registered in India must complete each year with the Registrar of Companies (ROC) and other authorities under the Companies Act, 2013. It centres on two core forms — Form AOC-4 for the financial statements and Form MGT-7 for the annual return — but a full compliance year also includes the auditor appointment, director KYC, deposit return, and several event-based filings. Missing any of them exposes the company to a Rs. 100-per-day penalty and its directors to disqualification.

Annual filing is mandatory for every company for every financial year — whether it traded actively, made a loss, or stayed completely idle. Unlike income tax, which is tied to profit, annual filing is tied to the mere existence of the company. Even a dormant company with nil transactions still owes the same core returns. There is no minimum-turnover exemption and no relief for inactivity.

At N D Savla & Associates, our Mumbai Chartered Accountants manage the entire annual compliance calendar for private limited companies, public companies, and OPCs. We track every deadline from your AGM, prepare and file each form on the MCA portal, and keep the Registrar's records clean — delivered as one coordinated engagement under our wider company compliance service.

Annual filing is distinct from — but connected to — a company's income tax and GST compliance. The ROC filings report to the Ministry of Corporate Affairs, while the income tax return reports to the Income Tax Department. A well-run company treats them as one integrated compliance calendar. The same audited numbers flow into several of these filings, so preparing them together — rather than form by form at each deadline — is both cheaper and far less error-prone.

Annual Filing Requirements

Mandatory Annual Filings for a Company (31 March Year-End)

A company's annual compliance is a set of separate forms, each with its own purpose and deadline. The table below summarises the main ones for a company with a 31 March financial year-end:

FormPurposeDue Date
AOC-4Financial statements (balance sheet & P&L)30 days from AGM (OPC: 180 days from FY end)
MGT-7 / MGT-7AAnnual return (governance snapshot)60 days from AGM
ADT-1Auditor appointment / reappointment15 days from AGM
DIR-3 KYCDirector KYC for every DIN holder30 June
DPT-3Return of deposits and outstanding loans30 June
MSME-1Half-yearly return of dues to MSME vendors30 April and 31 October
ITR-6Income tax return (filed with Income Tax Dept)31 October (audited companies)

Because most deadlines are anchored to the AGM, holding the AGM on time — by 30 September — is what keeps the whole calendar on track. A delayed AGM pushes every dependent filing and multiplies the risk of penalties.

Compliance Calendar

The Annual Compliance Calendar at a Glance

Good annual compliance runs to a calendar rather than a year-end rush. For a company with a 31 March year-end, the key dates fall roughly as follows:

Approximate DateKey Compliance
30 AprilMSME-1 return for the October–March period
30 JuneDPT-3 return of deposits and DIR-3 KYC for all directors
By 30 SeptemberHold the Annual General Meeting (AGM)
Within 15 days of AGMFile ADT-1 for auditor appointment / reappointment
Within 30 days of AGMFile AOC-4 (financial statements)
31 OctoberMSME-1 for April–September; ITR-6 income tax return
Within 60 days of AGMFile MGT-7 / MGT-7A (annual return)

By Company Type

How Annual Filing Differs Across Company Types

Every company files annually, but the exact forms and effort vary by structure. Here are the four most common profiles:

Private Limited Companies

The most common filers — submitting AOC-4, MGT-7, and ADT-1 each year, plus DPT-3 and DIR-3 KYC. The most common category where deadlines are missed because founders run compliance alongside the actual business — which is exactly why a managed calendar with early reminders pays for itself.

One Person Companies (OPC)

OPCs file AOC-4 within 180 days of the financial year-end (not 30 days from the AGM) and the simplified MGT-7A annual return — a lighter but still mandatory cycle with its own deadlines, tracked as part of our OPC compliance service.

Public & Listed Companies

Public and listed companies carry the heaviest load — AOC-4 (often XBRL), MGT-7, secretarial audit, and SEBI listing obligations. For a listed company, several filings are also public disclosures with fixed market timelines, raising the stakes considerably beyond what a private company faces.

Dormant & NBFC Companies

Dormant companies file a lighter MSC-3 return but must stay current. NBFCs layer RBI returns on top of ROC annual filings, so both records must stay aligned — a mismatch between the two is a regulatory red flag that a single team handling both sets together prevents.

Companies with MSME Creditors

Companies with outstanding payments to micro and small enterprise vendors beyond 45 days must file the MSME-1 half-yearly return in April and October. This is frequently missed because it sits outside the main AGM-anchored cycle — and the penalties are the same Rs. 100-per-day as every other ROC form.

Companies Behind on Filings

A company that has missed one or more years of annual filings accumulates per-day fees and risks director disqualification. Filing even one pending year resets the three-year continuous default clock and stops disqualification from triggering. Relief measures such as the CCFS have also reduced fees for clearing backlogs.

Our Services

Our Company Annual Filing Services

Our annual filing engagement coordinates every form in the compliance year — so nothing falls through the cracks and every deadline is met as one integrated calendar, not a series of last-minute rushes.

01

Compliance Calendar Management & AGM Coordination

We build a custom compliance calendar for your company anchored to your AGM date, with reminders for every filing — AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3, MSME-1, and ITR-6. Because most deadlines run from the AGM date, coordinating the AGM itself — notice, conduct, and minutes in line with SS-2 — is the first step in keeping the whole calendar on track. We also coordinate with your statutory auditor so the audited accounts are ready before the AGM.
02

Form AOC-4 — Financial Statements Filing

We prepare and file Form AOC-4 — the financial statements (balance sheet, P&L, and cash flow where applicable) — within 30 days of the AGM. Where CSR applies, the CSR-2 report is now filed as part of AOC-4 on the V3 portal. For companies requiring XBRL filing (listed and above-threshold public companies), we handle the XBRL tagging and submission. Our AOC-4 filing service covers the full spectrum of company types.
Companies Act 2013 – Section 137; due within 30 days of AGM
03

Form MGT-7 / MGT-7A — Annual Return Filing

We prepare and file Form MGT-7 (the annual return for private and public companies) or MGT-7A (the simplified form for OPCs and small companies) within 60 days of the AGM. The annual return is the governance snapshot — it captures shareholding, directors, KMP, and meetings — and must be consistent with the statutory registers we maintain throughout the year. We also handle the MGT-8 certification where required for larger companies.
Companies Act 2013 – Section 92; due within 60 days of AGM
04

ADT-1, DIR-3 KYC & DPT-3 Filing

We file ADT-1 for auditor appointment or reappointment within 15 days of the AGM, DIR-3 KYC for every director holding a DIN by 30 June, and DPT-3 (the return of deposits and outstanding loans) by 30 June. DIR-3 KYC is particularly critical — non-filing deactivates the DIN, which then blocks the very AOC-4 and MGT-7 filings the director needs to sign off on. We treat it as a June priority rather than an afterthought.
ADT-1: 15 days from AGM | DIR-3 KYC & DPT-3: 30 June
05

MSME-1 Half-Yearly Return & ITR-6 Coordination

We file the MSME-1 half-yearly return by 30 April (for the October–March period) and 31 October (for the April–September period), capturing amounts outstanding to micro and small enterprise vendors beyond 45 days. We also coordinate the ITR-6 income tax return — the company's income tax filing with the Income Tax Department — typically due 31 October for audited companies. Both forms sit outside the AGM-anchored cycle but carry the same penalty exposure if missed.
MSME-1: 30 April & 31 October | ITR-6: 31 October
06

Late Filing & CCFS Regularisation

For companies that have missed one or more years of annual filings, we prepare and file the outstanding returns with the applicable additional fees, and where relief measures like the Companies Compliance Facilitation Scheme (CCFS) are available, we apply the scheme to reduce those fees. Filing even one pending year breaks the three-year continuous default that triggers director disqualification under Section 164(2) — making this often the single most important action for a company behind on its returns.
Section 164(2) — director disqualification after 3 continuous years of default
⚠ File even one pending year to protect the directors: The three-year continuous default that triggers director disqualification under Section 164(2) must be continuous. Filing even one pending year — even late — resets the clock and stops the disqualification from triggering. If your company is behind on filings, this is the single most important action to take without delay.

Broader Practice

Our Broader Company Compliance Services

Annual filing is the centrepiece of the compliance year — but it connects to a full set of company compliance services:

Company ComplianceEnd-to-end annual and ongoing compliance for all companies.
AOC-4 FilingFinancial statements filing — the centrepiece of the annual cycle.
MGT-7 Annual ReturnAnnual return filing for companies of all types.
OPC ComplianceAOC-4 and MGT-7A for One Person Companies.
Dormant Status FilingMSC-1 and annual MSC-3 for inactive companies.
Secretarial ServicesBoard meetings, registers, and resolutions year-round.
Director Change (DIR-12)Event-based filing for director appointments and resignations.
CCFS — Compliance FacilitationRegularise overdue filings and reduce additional fees.

Frequently Asked Questions

Common Questions on Company Annual Filing

What are the mandatory annual filings for a company?
The core annual filings are Form AOC-4 (financial statements) within 30 days of the AGM and Form MGT-7 or MGT-7A (annual return) within 60 days of the AGM. Alongside these, companies file ADT-1 for auditor appointment, DIR-3 KYC for directors by 30 June, DPT-3 for deposits and loans by 30 June, and MSME-1 half-yearly, plus the income tax return in Form ITR-6.
What is the due date for AOC-4 and MGT-7?
For a company with a 31 March financial year-end, AOC-4 is due within 30 days of the AGM (typically around 30 October) and MGT-7 within 60 days of the AGM (around 29 November), since the AGM must be held by 30 September. One Person Companies file AOC-4 within 180 days of the financial year-end — a different timeline from other private companies.
Is annual filing mandatory for a company with no business activity?
Yes. Annual filing is mandatory for every company for every financial year, regardless of turnover or activity. A company with nil transactions, or even a dormant company, must still file its annual returns and financial statements to avoid penalties, director disqualification, and strike-off. There is no minimum-turnover exemption.
What is the penalty for late annual filing?
Late filing attracts an additional fee of Rs. 100 per day, per form, with no upper limit — and AOC-4 and MGT-7 run separately, so the penalty accrues on both. Beyond the fee, a company that does not file its financial statements or annual returns for three continuous financial years disqualifies its directors under Section 164(2) for five years, and persistent default can lead the ROC to strike the company off the register.
Can I outsource my company's annual filing?
Yes. Most companies outsource their annual filing to a professional firm to ensure accuracy and timeliness. A firm maintains your compliance calendar, prepares each form, coordinates the audit and digital signatures, and files on the MCA portal within the deadlines — so you avoid penalties without an in-house compliance team. For small and growing companies especially, outsourcing is far more cost-effective than building the same expertise internally, and it removes the biggest cause of penalties: a missed deadline.

Keep every annual filing on time — and your directors protected.

Talk to N D Savla & Associates — AOC-4, MGT-7, DIR-3 KYC, DPT-3, MSME-1, and all other annual filings managed as one coordinated calendar.

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