ROC Annual Compliance is a set of mandatory filings that every Private Limited Company, One Person Company, LLP, and other registered entity must complete with the Ministry of Corporate Affairs (MCA) every year — regardless of turnover, profit, or business activity. Missing these filings attracts heavy penalties, director disqualification, and company strike-off. This guide covers the complete annual ROC compliance calendar for companies and LLPs.
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1. Annual ROC Compliance for Private Limited Company / OPC
| Compliance | Form | Deadline | Penalty for Default |
|---|---|---|---|
| Annual General Meeting (AGM) | — | By 30th September (within 6 months of FY end) | ₹1 lakh + ₹5,000/day of default |
| Financial Statements filing | AOC-4 / AOC-4 XBRL | Within 30 days of AGM | ₹100/day (no cap — accrues indefinitely) |
| Annual Return filing | MGT-7 / MGT-7A (OPC/Small) | Within 60 days of AGM | ₹100/day (no cap) |
| Director KYC | DIR-3 KYC / KYC Web | 30th September every year | ₹5,000 per director |
| Auditor Appointment | ADT-1 | Within 15 days of AGM / first appointment | ₹300/day up to ₹12,000 |
| Income Tax Return | ITR-6 | 31st October (tax audit cases) / 31st July | ₹5,000 late fee + interest |
| Statutory Audit | Audit Report | Before AGM / ITR filing | Mandatory — affects all filings |
Every company — even with zero transactions — must file these forms annually. Missing even one year creates a penalty snowball. Get your compliance on track.
Get Compliance on Track →2. Annual ROC Compliance for LLP
| Compliance | Form | Deadline | Penalty |
|---|---|---|---|
| Annual Return | Form 11 | 30th May | ₹100/day after deadline |
| Statement of Accounts & Solvency | Form 8 | 30th October | ₹100/day after deadline |
| Income Tax Return | ITR-5 | 31st July / 31st October (if audit) | ₹5,000 late fee + interest |
| Audit (if required) | Audit Report | Turnover > ₹40L or contribution > ₹25L | Penalty for non-audit |
3. Board Meeting Compliance
- Minimum 4 Board Meetings per year — with not more than 120 days gap between two consecutive meetings
- First Board Meeting: Within 30 days of incorporation
- Notice: 7 days' notice required for every board meeting
- Minutes: Minutes of every board meeting must be prepared and signed within 30 days
- OPC and Small Companies: Minimum 1 meeting per half year (or can pass resolutions by circulation)
4. Event-Based ROC Filings (Not Annual but Equally Important)
- Change of Directors: DIR-12 within 30 days
- Change of Registered Office: INC-22 within 30 days (within city); special resolution + MCA approval for state change
- Change of Company Name: INC-24 — requires special resolution and MCA approval
- Allotment of Shares: PAS-3 within 30 days
- Creation of Charge: CHG-1 within 30 days (or 60 days with additional fee)
- Satisfaction of Charge: CHG-4 within 30 days
⚠️ Directors of companies with more than 2 years of pending annual returns face disqualification under Section 164(2) — they cannot be directors in any company for 5 years. Check your company's filing status immediately.
Years of pending ROC filings? We help companies with dormant compliance — filing multiple years of pending forms and restoring good standing.
Clear Pending ROC Filings →ROC Annual Compliance — Pvt Ltd, OPC, LLP — Pan India
From statutory audit and financial statement preparation to AGM, AOC-4, MGT-7, Director KYC, and ITR — our CA team manages complete annual ROC compliance for companies and LLPs across India. Never miss a filing. Never pay avoidable penalties.
Start ROC Compliance Services →Disclaimer: This article is for general informational purposes only and represents our professional views as Chartered Accountants. It does not constitute legal or tax advice. Laws are subject to change. Please consult our team for situation-specific guidance.