ROC Compliance Pillar
ROC Annual Compliance for Companies & LLPs
Every company and OPC files AOC-4 and MGT-7 (or MGT-7A) with the Registrar of Companies (ROC) each year, and every LLP files Form 11 and Form 8. Late MGT-7 and AOC-4 filings cost ₹100 per day per form, with no upper limit. Tax Garden handles end-to-end ROC compliance so you stay compliant.
1.7M+
Companies in India
5M+
Annual ROC filings
₹100 per form
Additional fee per day (late MGT-7, AOC-4)
3 years non-filing
Director disqualification trigger
ROC Filings We Handle
MGT-7: Annual Return Filing
Annual return with company details, shareholding, directors and meetings. Due within 60 days of the AGM. Small companies and OPCs file MGT-7A.
AOC-4: Balance Sheet & Financials
Audited financial statements, profit & loss, notes to accounts and Board's report. Due within 30 days of the AGM (180 days from year end for an OPC).
ADT-1: Auditor Appointment
Notice to the Registrar of the auditor's appointment or re-appointment. Due within 15 days of the AGM that appoints the auditor.
DIR-3 KYC: Director Information Update
KYC of every DIN holder in Form DIR-3 KYC Web, once every three financial years. Due by 30th June of the due year (30 June 2028 for most directors).
Event-Based Filings
Director appointments, resignations, board resolutions, changes in capital structure, name changes.
Penalty Waivers & Amnesty
CCFS 2026 closed on 15 September 2026. We file overdue ROC forms at the regular additional fee and watch for any new MCA scheme.
Detailed ROC Guides
ROC Filing
ROC Annual Compliance for Private Limited Companies
Step-by-step guide to MGT-7, AOC-4, ADT-1 filings with deadlines and penalties.
Read guideLLP Filing
LLP Annual Compliance: Form 11, Form 8, Due Dates
Form-11 (Annual Return) and Form-8 (Statement) filings for LLPs with ROC deadlines.
Read guideOPC Filing
One Person Company (OPC) Annual Compliance
MGT-7, AOC-4, DIR-3 KYC requirements for OPCs with simplified compliance steps.
Read guidePenalty Waiver
CCFS 2026: ROC Penalty Amnesty & Penalty Waiver
How the CCFS 2026 waiver worked, and what overdue filers pay now that it closed on 15 September 2026.
Read guideDeposits
DPT-3: Return of Deposits (Companies Act 2013)
DPT-3 filing for companies accepting deposits from public or members. Due dates and penalties.
Read guideCalendar
FY 2026-27 Compliance Calendar: ROC Deadlines
Year-round ROC, GST, TDS, and income tax deadlines for FY 2026-27 all in one calendar.
Read guideROC Compliance FAQs
What is the difference between MGT-7 and AOC-4?▼
MGT-7 (Annual Return) contains company details, shareholding, directors, and meetings held. AOC-4 contains the financial statements (balance sheet, profit & loss, notes to accounts). AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days of the AGM.
What are ROC filing penalties?▼
Late MGT-7 and AOC-4 filings attract an additional fee of ₹100 per day per form, with no upper limit. On top of that, Sections 92(5) and 137(3) impose a penalty of ₹10,000 plus ₹100 per day, up to ₹2 lakh on the company and ₹50,000 on each officer in default. If financial statements or annual returns are not filed for three continuous financial years, the directors are disqualified under Section 164(2). CCFS 2026, which cut the additional fee to 10%, closed on 15 September 2026 (its last extension was MCA General Circular No. 04/2026), so overdue forms now carry the full additional fee.
Can I file ROC forms online myself?▼
Yes, you can file via the MCA portal (mca.gov.in) with a Digital Signature Certificate (DSC). However, many businesses prefer a professional to prepare the forms and avoid resubmissions. Tax Garden handles full end-to-end filing so you don't have to manage portals.
Let Tax Garden Handle Your ROC Compliance
MGT-7, AOC-4, ADT-1, DIR-3 KYC. Prepared and filed for you each year. Fixed fee.