Quick Answer
2 min read|Updated: Mar 23, 2026|Published: Jun 22, 2018
There is old idiom “Prevention is better than cure” the same analogy applies to Annual Return flings to ROC ( Registrar of Companies)
The Government of India is very keen to eliminate all private limited companies which are shell companies and do not comply with annual return procedures , more than 3 lakh companies have already been struck off for the records of the registrar of companies
3 REASONS NOT TO MISS ANNUAL RETURN TO ROC
1) Currently, the penalty is limited to a maximum of 13 times the original fess from 1st July 2018 the same stand removed and after the amendment of The Companies (Registration Offices and Fees) Second Amendment Rules, 2018 was notified by the Ministry of Corporate Affairs on 7th May 2018. The fees will be Rs.100 per day w.e.f 1st July 2018 shall become payable at 100Rs per day of default
2) Increase the risk of Non-Compliance and invite penalty and prosecution against the directors of the private limited company
3) Disqualification of Directors if the case of continues non-filing & Strike off of companies if the company does carry any activity or has not filed the annual returns along with penalty and prosecution against the directors
FORMS TO FILED : AOC-4 & MGT-7
FORM AOC-4
AOC 4 ROC ANNUAL RETURN
Form AOC-4 has to be submitted with the MCA for each Financial Year within 30 days of AGM(Annual General Meeting), the entire financial of the company i.e.
CA V. Viswanathan
FCA | ACS | CFE | IBBI Registered Valuer (IBBI/RV/03/2019/12333)
Chartered Accountant and IBBI Registered Valuer with 15+ years of experience in business valuation, FEMA compliance, GST litigation, and forensic auditing. Has valued 500+ companies across SaaS, manufacturing, healthcare, and fintech sectors. Expert witness before NCLT, ITAT, and High Courts.
