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ROC Annual Compliance

ROC Annual Compliance, Filed Before the Deadline

AOC-4 and MGT-7 / MGT-7A — the two filings every registered company owes the ROC each year — prepared and filed within the deadline, so the per-day penalty never starts.

Every registered company has two annual filings due to the Registrar of Companies, regardless of turnover or whether it did any business that year: AOC-4 (financial statements) and MGT-7 or MGT-7A (annual return). Both are calculated from your AGM date, not a fixed calendar date — AOC-4 is due 30 days after the AGM, and MGT-7 / MGT-7A 60 days after.

Most companies hold their AGM by 30 September, which is why the two deadlines tend to land in late October and late November respectively — and why this time of year is when the per-day penalty for missing one starts to matter. We track your specific AGM date, prepare both filings from your financials, and file within the window — not the week after it closes.

Documents We Need

  • Audited financial statements for the year (balance sheet, P&L, cash flow if applicable)
  • Board resolution approving the financial statements
  • AGM date, and the resolutions passed at it
  • Director's report and auditor's report
  • A valid Digital Signature Certificate (DSC) for a director

How Filing Works

1

AGM & Sign-off

Financial statements are finalized and approved at the board meeting and AGM before anything is filed.

2

AOC-4 Filing

Financial statements are filed with the ROC within 30 days of the AGM.

3

MGT-7 / MGT-7A Filing

The annual return is filed within 60 days of the AGM, reflecting the year's shareholding and governance changes.

4

Confirmation & Calendar

Filed acknowledgements and challans are handed to you for your records, and next year's dates are already on our calendar.

AOC-4 vs MGT-7 / MGT-7A

Two different filings, two different deadlines — both mandatory, every year.

 AOC-4MGT-7 / MGT-7A
What it coversFinancial statements — balance sheet, P&L, cash flow, auditor's reportAnnual return — shareholding, directors, and governance changes for the year
Deadline30 days from the AGM60 days from the AGM
Applies toAll registered companiesAll registered companies (MGT-7A for eligible small companies/OPCs)
Late filingAdditional per-day penalty until filedAdditional per-day penalty until filed

AGM done and financials ready? Send them over and we'll get both filings moving.

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Common Questions

FAQ

When exactly are AOC-4 and MGT-7 due?

AOC-4 is due 30 days from your AGM date, and MGT-7 (or MGT-7A for eligible small companies/OPCs) is due 60 days from the same AGM. Since most companies hold their AGM by 30 September, that typically puts AOC-4 around late October and MGT-7 around late November — but the real deadline is always calculated from your specific AGM date, not a fixed calendar date.

What happens if we file late?

Both AOC-4 and MGT-7 attract an additional per-day penalty that keeps accumulating until filed, with no upper cap on it — so a delay of even a few months can turn into a genuinely large amount.

We haven't held our AGM yet — can you still help?

Yes — tell us where you are in the process and we'll work backward from your AGM date to make sure both filings land within their deadlines.

Do LLPs need to file AOC-4 and MGT-7 too?

No — those two forms are for companies registered under the Companies Act. LLPs have a separate annual filing (Form 11 and Form 8) with different deadlines. Ask us if that's what you need instead.

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Don't Let the ROC Deadline Slip

Send us your AGM date and financials — we'll tell you exactly what's due and when.

Response within one business day · No obligation on the first call · Fixed fee, agreed up front