Annual Filing & ROC

The annual compliance cycle

Every company must file annual returns and financial statements with the Registrar of Companies (ROC) each year, regardless of turnover or activity. Even a dormant company files.

Key annual forms

AOC-4 files the audited financial statements; MGT-7 (or MGT-7A for small companies/OPCs) files the annual return with details of shareholders, directors and meetings. ADT-1 records auditor appointment. These flow from the Annual General Meeting (AGM), which most companies must hold within six months of the financial year-end.

Director KYC and other filings

Every director must file DIR-3 KYC annually to keep their DIN active. Companies may also file event-based forms during the year (for charges, allotments, director changes).

Penalties for default

Late filing of annual forms attracts a daily additional fee with no cap, which can balloon quickly. Persistent non-filing can lead to director disqualification and company strike-off. A disciplined ROC calendar is the cheapest insurance a company can buy.