What is ROC Annual Filing?
ROC Annual Filing refers to the mandatory annual compliance that every company registered under the Companies Act, 2013 must complete with the Ministry of Corporate Affairs (MCA). The two key forms are MGT-7 (Annual Return) and AOC-4 (Financial Statements), which must be filed after conducting the Annual General Meeting (AGM).
Non-filing attracts a penalty of ?100 per day for each form with no upper limit. Persistent non-compliance can lead to the company being struck off and directors being disqualified for 5 years.
Key ROC Annual Filings
- MGT-7 (Annual Return): Filed within 60 days of AGM
- AOC-4 (Financial Statements): Filed within 30 days of AGM
- AGM: Must be held within 6 months of financial year end
- Board Meetings: Minimum 4 meetings per year with proper documentation
- Penalty: ?100/day for each form (no upper limit)
Our ROC Annual Filing Process
1
Financial Statements Preparation
We prepare audited financial statements including Balance Sheet, Profit & Loss Account, and Cash Flow Statement as per Schedule III of Companies Act.
2
Board Meeting & Resolutions
We draft board resolutions for approving financial statements, auditor's report, and calling the AGM. Ensure minimum 4 board meetings are documented.
3
AGM Conduct & Documentation
We prepare AGM notice, agenda, and conduct the meeting (physical or virtual). All proceedings are properly documented and minutes recorded.
4
MGT-7 & AOC-4 Filing
Annual Return (MGT-7) and Financial Statements (AOC-4) are prepared and filed with MCA within the prescribed deadlines.
5
Compliance Certificate
We provide a compliance certificate confirming all annual filings are complete and the company is in good standing with MCA.
What's Included in Our Service
- Preparation of audited financial statements
- Board meeting documentation (minimum 4 per year)
- AGM notice preparation and conduct
- MGT-7 (Annual Return) filing
- AOC-4 (Financial Statements) filing
- Directors' report preparation
- Auditor's report coordination
- Compliance calendar maintenance
- MCA query resolution
- Annual compliance certificate
Who Needs ROC Annual Filing?
- All Private Limited Companies
- All Public Limited Companies
- One Person Companies (OPC) - simplified forms
- Section 8 Companies (NGOs)
- Producer Companies
- Dormant companies (with relaxed requirements)
Filing Deadlines & Penalties
AGM: Within 6 months of FY end
MGT-7: Within 60 days of AGM
AOC-4: Within 30 days of AGM
Penalty: ?100/day per form
Board Meetings: Minimum 4 per year
Strike Off: For persistent non-compliance
Documents Required
Audited financial statements
Auditor's report
Directors' report
Board meeting minutes
AGM minutes
Share transfer register
Register of members
Previous year MGT-7 & AOC-4
OPC Simplified Compliance
One Person Companies have simplified annual compliance requirements:
- MGT-7A: Simplified annual return within 60 days of FY end
- AOC-4: Financial statements within 180 days of FY end
- No AGM required for OPCs
- Board meetings can be documented through written resolutions