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Compliance

ROC annual filing for companies and LLPs

Financial statements and annual return filed with the Registrar of Companies (AOC-4, MGT-7/7A), or Forms 8 and 11 for LLPs.

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Overview

Every company registered in India files its audited financial statements and an annual return with the Registrar of Companies (ROC) each year, whether or not it did any business. For most companies these are Form AOC-4 (financial statements) and Form MGT-7, or the shorter MGT-7A for one person companies and small companies. Before that, the accounts are audited, the board approves them and the directors' report, and (except for OPCs) the annual general meeting (AGM) adopts them. LLPs file Form 8 (statement of account and solvency) and Form 11 (annual return) instead.

Late filing attracts an additional fee for every day of delay, with no upper limit, and long default can lead to penalties on the company and its officers, disqualification of directors and, eventually, the company being struck off.

Our team prepares the compliance calendar, drafts the board and AGM documents, coordinates with your auditor and files the forms on the MCA portal. Forms that need a professional's certification are certified by a practising professional we work with.

Who needs it

  • Every private, public and one person company, including those with no business
  • Every LLP
  • Companies that have fallen behind on past years' filings

Documents required

What we usually ask for. Our team confirms the exact list for your case before anything is filed.

  • Audited financial statements and the auditor's report
  • Board's report (directors' report) and its annexures
  • Notice and minutes of the AGM
  • Shareholding pattern and list of shareholders and debenture holders
  • Details of directors and key managerial personnel, and changes during the year
  • For LLPs: statement of accounts and solvency, and partners' contribution details

How it works

  1. 1

    Compliance calendar

    We list your due dates for the year and what's needed for each.

  2. 2

    Board meeting

    We draft the notice, agenda and resolutions for the board meeting that approves the accounts and the directors' report.

  3. 3

    AGM

    We prepare the AGM notice and minutes; the auditor's appointment is filed in ADT-1 where needed.

  4. 4

    File AOC-4 and MGT-7/7A

    The forms are prepared with the financial statements and annual return details, certified where required, and filed on the MCA portal.

  5. 5

    For LLPs

    Form 11 and Form 8 are prepared, certified where required and filed.

Typical timeline

A company's AGM is generally held within six months of the end of the financial year (by 30 September), and the first AGM within nine months of the first financial year's end. AOC-4 is due within 30 days of the AGM and MGT-7/7A within 60 days of it. An OPC files AOC-4 within 180 days of the end of the financial year. LLPs file Form 11 by 30 May and Form 8 by 30 October. MCA sometimes extends these dates by circular.

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Answer a few questions and our team will contact you. It takes about two minutes.

Official sources

The government portals and laws this page is based on:

Please note

Xegality is not a law firm or a firm of chartered accountants. Services are managed by Xegality's team; work that the law reserves for a licensed professional (an advocate, a chartered accountant or a company secretary) is done by qualified professionals we work with. Content on these pages is general information, not legal or tax advice, and government timelines are decided by the authorities concerned. Last updated 4 November 2026.

ROC annual filing for companies and LLPs: questions, answered.

Still curious? Talk to our team.

Our company had no business this year. Do we still file?
Yes. Every company must hold its AGM (except OPCs), get its accounts audited and file the annual forms, even with nil activity.
What are the late fees?
MCA charges an additional fee for every day of delay on each form, with no cap, on top of possible penalties. Filing on time is far cheaper.
We haven't filed for several years. What now?
The pending years can be filed with additional fees; long-standing default may have other consequences for the directors. Tell us the years pending and we'll quote for clearing them.
Do you audit the accounts?
The audit is done by a chartered accountant. You can keep your current auditor and we coordinate with them, or we can introduce you to one.

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