ROC Annual Return Filing for Pvt Ltd
Mandatory annual compliance for Private Limited Companies, involving timely filing of **AOC-4** (Financials) and **MGT-7** (Annual Return) to avoid heavy penalties.
Lawizer ensures compliance, handles audited financial statements, and timely filing under the Companies Act, 2013.
The Importance of Timely Annual Filing
ROC Annual Filing is non-negotiable. Failure to file **Form AOC-4** (Financials) and **Form MGT-7** (Annual Return) by the deadline (**September 30th**) results in an uncapped, cumulative late fee of **₹100 per day per form**. This compliance step is crucial for maintaining 'Active' status and protecting Directors' DINs from disqualification.
Key Benefits of Compliant Pvt Ltd Filing
Helps in maintaining 'Active' status in the MCA Portal
Protection from steep penalty and legal actions
Boosts Confidence and Trust among stakeholders
Avoiding mandatory 'Strike Off' of the Company for non-filing
Pre-Requisites for Filing (AOC-4 & MGT-7)
The compliance documents and director statuses required for annual filing include:
Auditor Report, Audited Balance Sheet & Profit and Loss Account
Attendance of a minimum of 1 director for the AGM (or signing of minutes)
Signature of a minimum of 1 director on the financials (Director's Report/Board Report)
DIN of all Directors should be in APPROVED Status
One valid Digital Signature (DSC) of a Director (for e-filing)
Lawizer Deliverables
All filed e-forms with MCA (AOC-4, MGT-7, ADT-1)
MCA payment challan for filing fees
Auditor's Report and Audited Financial Statements
Certificate of filing compliance
Frequently Asked Questions
Yes. ROC return gives details of changes that have taken place in the company during the year and must be filed **even if the company has not done any business** during the year. Nil returns are mandatory.
The mandatory annual forms are: **MGT-7** (Annual Return/Compliance), **AOC-4** (Financial Statements/Balance Sheet), and **ADT-1** (For Appointment/Reappointment of Auditors).
A) The first annual filing is due on the **30th of December** of the next year from incorporation. B) Subsequent filings are due on the **30th of September** every year (based on the AGM date of September 30th).
Late fees of **₹100 per day** apply on Form MGT-7 and AOC-4 until rectified. For Form ADT-1, penalties are steep, increasing from 2x up to **12x** the normal fee depending on the delay duration.
It is the duty of the Company and its Directors to file the ROC Return, as both the Company and the Directors are liable for non-filing and associated penalties.
A company having an Authorized Capital up to ₹1 lakh is charged **₹300** for each Form AOC-4 and MGT-7. For companies with ₹5 lakh or more Authorized Capital, the charge is **₹400** per form.