Annual Corporate Compliance & ROC Filing

Every company incorporated in India is statutorily required under the Companies Act, 2013 and rules framed thereunder to maintain regular corporate records, hold statutory meetings, and file annual financial statements and returns with the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA). Neglecting annual ROC filings leads to severe consequences including director disqualification and crippling financial penalties.

The Standard Annual ROC Filing Package:

1. Form AOC-4 (Financial Statements Filing):

• Submission of audited Balance Sheet, Statement of Profit & Loss, Cash Flow Statement, Auditor's Report, and Director's Report.
• Statutory Due Date: Within 30 days of holding the Annual General Meeting (AGM), typically 29th October.

1. Form MGT-7 / MGT-7A (Annual Return):

• Detailed return capturing shareholding patterns, changes in directorship, promoter holdings, and board meetings held during the fiscal year.
• Statutory Due Date: Within 60 days of the AGM, typically 29th November.

1. Form DIR-3 KYC (Director KYC Filing):

• Annual identity and address verification for every individual holding an active Director Identification Number (DIN).
• Statutory Due Date: On or before 30th September of every financial year. Failure to file incurs an immediate government penalty of ₹5,000 per DIN and deactivates the director's DIN.

1. Form DPT-3 (Return of Deposits):

• Mandatory annual disclosure of all outstanding loans, advances, or receipts not considered as deposits, due by 30th June.

1. Form ADT-1 (Auditor Appointment):

• Mandatory notification to the ROC regarding the appointment or reappointment of a statutory auditor for a 5-year block.

Severe Penalties for ROC Non-Compliance:

• ₹100 Per Day Late Penalty: Since 2018, the MCA imposes an uncapped penalty of ₹100 per day per form. If AOC-4 and MGT-7 are delayed by 6 months, the penalty exceeds ₹36,000 to ₹72,000+.
• Director Disqualification (Section 164(2)): If a company fails to file annual returns for three continuous financial years, all its directors are automatically disqualified for 5 years and barred from being appointed to any other company.
• Company Strike-Off (Section 248): The ROC possesses statutory powers to strike off dormant or non-filing companies from the register, freezing their corporate bank accounts.

Anudipti End-to-End Secretarial Retainer:

Our qualified Company Secretaries (CS) draft AGM notices, board minutes, directors' reports, prepare XBRL statements, and ensure 100% on-time MCA e-filings.