ROC Annual Filing Checklist for Private Limited Companies (AOC-4, MGT-7 & DIR-3 KYC)

Annual MCA ROC Compliance Checklist for Private Limited Companies #

Every Private Limited company incorporated in India, whether actively trading or dormant, is legally mandated under the Companies Act, 2013 to file annual statutory returns with the Registrar of Companies (ROC).

A delay in ROC filing incurs an automatic penalty of ₹100 per day per form, with no maximum ceiling!

1. Mandatory Annual ROC Forms #

1. Form AOC-4 (Financial Statements) #

• What it is: Filing of the company's audited balance sheet, profit & loss statement, Director's report, and Auditor's report.
• Due Date: Within 30 days of the Annual General Meeting (typically 30th October).

2. Form MGT-7 / MGT-7A (Annual Return) #

• What it is: Details of shareholding pattern, board meetings held, transfers of shares, and executive remuneration. Small companies file the simplified MGT-7A.
• Due Date: Within 60 days of the AGM (typically 29th November).

3. Form DIR-3 KYC (Director KYC) #

• What it is: Annual biometric / mobile OTP verification for all individuals holding an active Director Identification Number (DIN).
• Due Date: 30th September of every financial year. Failure to file deactivates the DIN and imposes a ₹5,000 late fee.

4. Form DPT-3 (Return of Deposits) #

• What it is: Disclosure of all outstanding loans and receipts that are not treated as deposits.
• Due Date: 30th June of every year.

2. Statutory Board Meetings & Secretarial Records #

In addition to filing forms with the MCA portal, companies must maintain:

• Statutory Registers: Register of Members (MGT-1), Register of Directors & KMP, and Register of Loans & Investments.
• Minimum 4 Board Meetings: With a maximum gap of 120 days between consecutive meetings (2 meetings for small companies).
• Annual General Meeting (AGM): Held within 6 months from the close of the financial year.

3. How Karan Consultancy Helps #

Our corporate legal team handles everything from preparing draft minutes, notices, and directors' reports to DSC affixation and automated MCA V3 portal uploads. Connect with our CS team to maintain your company in 100% good standing.