Every private limited company in India must file its financial statements and annual return with the Registrar of Companies (ROC) every year. This applies even if the company had zero turnover, made a loss, or did no business at all during the year.
This guide covers which forms to file, the due dates for FY 2025-26, the documents you need, and how the filing works.
What Is ROC Annual Filing?
- ROC annual filing is the yearly submission of a company’s audited accounts and annual return to the Ministry of Corporate Affairs (MCA).
- It is required under Sections 92 and 137 of the Companies Act, 2013.
- The filing is done online on the MCA V3 portal using a director’s Digital Signature Certificate (DSC).
- It is separate from the income tax return. Filing ITR-6 does not complete your ROC compliance.
Forms to Be Filed
| Form | Purpose | Who Files It |
| AOC-4 | Audited financial statements, Board’s report, auditor’s report | Every company |
| AOC-4 XBRL | Financial statements in XBRL format | Listed companies, companies with paid-up capital of ₹5 crore or more, turnover of ₹100 crore or more, or those following Ind AS |
| MGT-7 | Annual return (shareholders, directors, shareholding changes) | Companies other than small companies and OPCs |
| MGT-7A | Simplified annual return | Small companies and One Person Companies |
| ADT-1 | Intimation of auditor appointment or reappointment | Companies appointing an auditor at the AGM |
Small company check: From 1 December 2025, a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore qualifies as a small company (holding companies, subsidiaries and Section 8 companies are excluded). Many companies that earlier filed MGT-7 can now file the simpler MGT-7A.
ROC Filing Due Dates for FY 2025-26
All annual filing deadlines run from the date of the Annual General Meeting (AGM). The AGM for FY 2025-26 had to be held by 30 September 2026.
| Compliance | Time Limit | Last Date (if AGM held on 30 Sept 2026) |
| AGM | Within 6 months of financial year end | 30 September 2026 |
| ADT-1 | Within 15 days of AGM | 14 October 2026 |
| AOC-4 | Within 30 days of AGM | 29 October 2026 |
| MGT-7 / MGT-7A | Within 60 days of AGM | 28 November 2026 |
| AOC-4 for OPC | Within 180 days of financial year end | 27 September 2026 |
If your AGM was held earlier than 30 September, your due dates move earlier by the same number of days.
Documents Required
- Audited balance sheet, profit and loss account and cash flow statement (where applicable)
- Auditor’s report
- Board’s report with annexures
- Notice of AGM and minutes of the meeting
- List of shareholders and details of share transfers during the year
- Details of directors and changes during the year
- Details of loans, charges and related party transactions
- Valid DSC of the authorised director
- Active DIN of all directors (KYC up to date)
Step-by-Step Filing Process
- Finalise the accounts. Close the books and prepare financial statements as per Schedule III.
- Get the statutory audit completed. The auditor issues the audit report.
- Hold a Board meeting. Approve the financial statements and the Board’s report, and fix the AGM date.
- Send AGM notice. Give clear 21 days’ notice to shareholders (shorter notice is allowed with consent).
- Hold the AGM. Shareholders adopt the accounts and appoint or ratify the auditor.
- File ADT-1 within 15 days, if an auditor was appointed.
- File AOC-4 within 30 days of the AGM.
- File MGT-7 or MGT-7A within 60 days of the AGM.
- Save the SRN and challans for your records.
Common Mistakes That Lead to Rejection or Penalty
- Treating a nil-turnover company as exempt from filing
- Holding the AGM late and then filing with the wrong AGM date
- Mismatch between figures in AOC-4 and the audited accounts
- Shareholding in MGT-7 not matching the register of members
- Expired DSC or deactivated DIN discovered on the last day
- Filing MGT-7 when the company is eligible for MGT-7A, or the reverse
Why Use a Professional for ROC Filing?
- The additional fee for delay is ₹100 per day per form, with no upper limit.
- Errors in a filed form are part of the public record and are costly to correct.
- A CA firm that already handles your audit and tax can file accurately and on time, since the same data flows into all three.
Get Your ROC Annual Filing Done on Time with Daily Filing
Deadlines for FY 2025-26 are already running. Our team at Daily Filing, Jaipur handles the complete annual filing for private limited companies: accounts finalisation, audit coordination, AGM documentation, AOC-4, MGT-7/MGT-7A and ADT-1.
Book a free consultation today. We will review your company’s compliance status and tell you exactly what is pending and what it will cost.
Book Your Free Consultation | +91-8561808227 | info@dailyfiling.com
Frequently Asked Questions
1. Is ROC annual filing mandatory for a company with no business or turnover?
Yes. Every registered company must file AOC-4 and MGT-7/MGT-7A every year until it is formally closed or struck off, regardless of turnover or profit.
2. What is the due date for AOC-4 and MGT-7 for FY 2025-26?
AOC-4 is due within 30 days of the AGM and MGT-7/MGT-7A within 60 days of the AGM. If the AGM was held on 30 September 2026, the last dates are 29 October 2026 and 28 November 2026.
3. Can I file ROC returns myself without a CA or CS?
The forms are filed online with a director’s DSC, but the accounts must be audited by a Chartered Accountant, and certain companies need professional certification of the forms. Most businesses use a professional to avoid errors and late fees.
