What is company annual filing?
Under the Companies Act, 2013, every company registered in India — Private Limited, One Person Company or Public Limited — must report to the Registrar of Companies (ROC) every financial year. The two core filings are the financial statements (Form AOC-4) and the annual return (Form MGT-7 or MGT-7A).
The obligation does not depend on turnover or profit. A company that did no business at all during the year must still hold its AGM and file both forms. Companies in Noida and Ghaziabad file with ROC Kanpur; Delhi companies file with ROC Delhi — all through the MCA portal.
There is no cap on the late fee. A delay of one year on AOC-4 and MGT-7 together costs over ₹70,000 in additional fees alone — far more than the cost of filing on time.
Annual compliance forms for a company
| Form | Purpose | Due date |
|---|---|---|
| AOC-4 | Filing of audited financial statements, Board's report and auditor's report | Within 30 days of the AGM (OPC: within 180 days of financial year end) |
| MGT-7 | Annual return — shareholders, directors, shareholding changes during the year | Within 60 days of the AGM |
| MGT-7A | Simplified annual return for small companies and OPCs | Within 60 days of the AGM |
| ADT-1 | Intimation of appointment of statutory auditor | Within 15 days of the AGM in which the auditor is appointed |
| DPT-3 | Return of deposits and outstanding loans as on 31 March | 30 June every year |
| DIR-3 KYC | KYC of every person holding a DIN | As notified by the MCA |
| MSME-1 | Half-yearly return of dues to MSME suppliers outstanding beyond 45 days | 30 April and 31 October, where applicable |
A small company — paid-up capital up to ₹4 crore and turnover up to ₹40 crore — files the simpler MGT-7A and needs only two board meetings a year.
What happens if you don't file?
- Additional fee of ₹100 per day, per form, with no upper limit, until the form is filed.
- Penalties on the company and its officers under Sections 92 and 137 of the Companies Act, imposed through adjudication by the ROC.
- Director disqualification — if a company does not file financial statements or annual returns for three consecutive financial years, its directors are disqualified for five years under Section 164(2).
- Strike off by the ROC — a company that has not filed for two consecutive years can be treated as inactive and its name removed from the register under Section 248.
- Practical damage — a non-compliant status on the MCA portal blocks loans, tenders, investor due diligence and even changes such as adding a director.
If your company is no longer operating, closing it is usually cheaper than paying to keep it compliant. See our Company Strike Off service.
What we need from you
Financial information
- Bank statements for the full financial year
- Sales and purchase invoices, expense details
- Audited financial statements (if your auditor has already signed them)
- Details of loans taken or given, and of any deposits
- Last year's filed AOC-4 and MGT-7 / 7A
Company information
- Changes in directors or shareholders during the year
- Details of share transfers or new allotments
- Dates of board meetings and AGM held
- DSC of at least one director
- Auditor's details and consent
Our annual filing process
Compliance health check Day 1
We review your company's master data and filing history on the MCA portal and list everything that is due or overdue.
Collect books & documents Day 1–5
You share bank statements and records. If accounts are not yet prepared, our team can finalise them.
Audit coordination As needed
We coordinate with your statutory auditor for the signed financial statements and audit report.
Board meeting, AGM & reports Before 30 Sept
We draft the notices, Board's report, resolutions and minutes for the board meeting and AGM.
Prepare & file forms Within due dates
AOC-4, MGT-7/7A and ADT-1 are prepared, certified where required, signed with DSC and filed on the MCA portal.
Challans & reminders After filing
You receive the filed forms and payment challans, and we set reminders for next year's due dates.
Annual filing plans
Basic
Accounts are audited — you only need the ROC forms filed.
+ govt. filing fees
Choose Basic- AOC-4 filing
- MGT-7 / MGT-7A filing
- Board's report drafting
- AGM notice & minutes
Standard
Complete ROC compliance for the year.
+ govt. filing fees
Choose Standard- Everything in Basic, plus:
- ADT-1 auditor appointment
- DPT-3 return
- DIR-3 KYC for 2 directors
- Board meeting minutes for the year
- Statutory registers updated
Premium
Accounts, tax and ROC — all handled.
+ govt. fees; audit fee separate
Choose Premium- Everything in Standard, plus:
- Bookkeeping for the year (up to 300 entries)
- Financial statements preparation
- Income tax return (ITR-6)
- Dedicated CA/CS support
Prices are professional fees, exclusive of GST, for companies with turnover up to ₹1 crore. The statutory audit must be done by an independent Chartered Accountant and is billed separately. Additional fees for delayed years are payable to the MCA at actuals.
Company annual filing — common questions
Is annual filing mandatory if my company had no business or turnover?
Yes. Every registered company must hold its AGM and file AOC-4 and MGT-7/7A every year regardless of turnover, until it is formally struck off or wound up.
What is the due date for AOC-4 and MGT-7?
AOC-4 is due within 30 days of the AGM and MGT-7/7A within 60 days of the AGM. Since the AGM must be held by 30 September, the usual last dates are 29–30 October for AOC-4 and 28–29 November for MGT-7/7A.
What is the penalty for late filing?
An additional fee of ₹100 per day applies to each form, with no maximum limit. The ROC can also levy penalties on the company and its directors, and prolonged default can lead to director disqualification.
What is the difference between MGT-7 and MGT-7A?
MGT-7A is a shorter version of the annual return meant for One Person Companies and small companies. All other companies file MGT-7.
When is the first AGM of a newly incorporated company due?
The first AGM must be held within nine months from the close of the company's first financial year. Subsequent AGMs are due within six months of the financial year end, that is by 30 September.
My company has not filed for several years. Can you help?
Yes. We prepare the pending accounts, coordinate the audits and file all overdue forms year by year. We first give you a clear estimate of the additional government fees so that you can decide between regularising the company and striking it off.
Does a company need an audit even with zero transactions?
Yes. Statutory audit is mandatory for every company under the Companies Act irrespective of turnover or number of transactions.