Company Annual Filing India

What is company annual filing? Every company registered under the Companies Act, 2013 must file annual returns with the Registrar of Companies (RoC) — AOC-4 (financial statements) within 30 days of AGM, and MGT-7/MGT-7A (annual return) within 60 days of AGM. Late filing attracts penalty of ₹100/day per form with no maximum cap. Persistent non-filing can lead to company being marked "Active non-compliant" and director disqualification under Section 164(2). Virtual Auditor manages the complete annual compliance cycle with deadline tracking and penalty avoidance. Quick Answer: Company Annual Filing (ROC) — Company annual filing services. AOC-4 (financial statements), MGT-7/MGT-7A (annual return) with RoC. Penalty avoidance. By practicing CA firm since 2012.

Filing Requirements

Regulatory basis: Section 92 (MGT-7), Section 137 (AOC-4), Companies Act 2013. AOC-4 due within 30 days of AGM. MGT-7 due within 60 days of AGM. AGM must be held within 6 months of financial year end.

AOC-4: Financial statements (Balance Sheet, P&L, Cash Flow, Notes), board report, auditor's report. Must be adopted at AGM. For OPCs: within 180 days of year-end.

MGT-7/MGT-7A: Annual return containing: share capital, shareholders, directors, meetings held, compliance status. MGT-7A (simplified) for OPCs and small companies.

Penalty: ₹100/day for each form, for each day of default. Both the company and every officer in default are liable. No maximum cap — penalties can accumulate to lakhs.

Annual Filing — Company vs LLP

Engagement terms — reviewed 25 October 2026

• Fee: Annual filing package (AOC-4 and MGT-7 only) from ₹10,000 + 18% GST; MCA filing fees are extra. The audited financial statements and the auditor's report are to be provided by you and are not part of this scope. Retainer secretarial support is quoted on request.
• Extra / not included: Event-based filings (DIR-12, SH-7, PAS-3, INC-22) and secretarial audit are separate.
• Turnaround: AOC-4 filed within 30 days and MGT-7 within 60 days of the AGM when signed accounts are received at least 7 working days before the due date.
• Entity: Secretarial retainer and e-form filing are engaged and invoiced by Virtual Auditor Private Limited; where a form or return must be certified by a practising professional (for example MGT-8 or a pre-certified e-form), that certificate is engaged and invoiced by V Viswanathan & Associates.
• What to send first: Send signed audited financial statements, auditor's report, AGM notice and minutes, list of shareholders as on the AGM date, and the MCA login.
• Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

Step-by-Step Process

Step 1

Prepare financial statements (P&L, BS, Cash Flow)

Step 2

Get accounts audited by statutory auditor

Step 3

Hold board meeting to approve accounts

Step 4

Hold AGM within 6 months of year-end

Step 5

File AOC-4 within 30 days of AGM

Step 6

File MGT-7/7A within 60 days of AGM

When This Service Is Not Required

Annual filing exemption is available only when: (a) the company has been declared dormant under Section 455 (reduced filing requirements apply), or (b) the company has applied for strike-off under Section 248 and the application is pending. All other active companies — including those with zero revenue — must file AOC-4 and MGT-7 annually. Non-filing attracts an additional fee of ₹100 per day per form with no upper cap (Section 403), penalties under Sections 92(5) and 137(3), director DIN disqualification under Section 164(2), and inability to file any other form until annual filings are current.

If you are unsure whether your situation requires company annual filing (roc), contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

Documents Required

The following documents are needed to initiate the company annual filing (roc) process:

Signed financial statements (balance sheet, profit and loss, cash flow where applicable and notes), the auditor's report, the board's report with its annexures (including the secretarial audit report where applicable), notice and minutes of the AGM, the list of shareholders and debenture holders, details of changes in directors and shareholding during the year, the DSC of a director and of the auditor or company secretary for AOC-4 and MGT-7/MGT-7A, and the previous year's filings for reference.

We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

What You Receive

Upon completion of the company annual filing (roc) engagement, you will receive: the filed AOC-4 (financial statements) and MGT-7 or MGT-7A (annual return) with SRNs and payment challans, the signed board's report, AGM notice and extract of minutes as adopted, the filed ADT-1 where an auditor was appointed or re-appointed, digital copies of all filed forms with acknowledgment receipts, and the compliance calendar for the next financial year.

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

Updated for FY 2025-26

This service page reflects the latest regulatory requirements as of October 2026, incorporating changes from the Union Budget 2025, recent MCA notifications, CBDT/CBIC circulars, and RBI master directions applicable to company annual filing (roc). Virtual Auditor continuously monitors regulatory updates to ensure all advice and filings are current.

What has changed in the law — reviewed November 2026

• Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.
• MCA General Circular No. 05/2026 (24 October 2026): FY 2025-26 financial statements in AOC-4, AOC-4 (CFS), AOC-4 (XBRL) and AOC-4 NBFC (Ind AS) may be filed up to 31 December 2026 and annual returns in MGT-7/MGT-7A up to 31 January 2027 without additional fees. The AGM date, ADT-1, MGT-14 and LLP Form 8/11 are not extended, and a filing after the relaxed date is charged from the original due date. See virtualauditor.in/learn/mca-annual-filing-extension-fy-2025-26-aoc-4-mgt-7/