In short: A private limited company’s ROC year revolves around the AGM (by 30 September): file AOC-4 within 30 days of it and MGT-7/7A within 60 days, plus DIR-3 KYC for every director by 30 September. LLPs file Form 11 by 30 May and Form 8 by 30 October. Late fees accrue daily with no upper cap on key forms — the most expensive compliance to ignore in India.
The company-side calendar
- DPT-3 (return of deposits/loan disclosures) — by 30 June
- DIR-3 KYC — every person holding a DIN, by 30 September; missed KYC deactivates the DIN itself
- AGM — by 30 September (within 6 months of year-end)
- AOC-4 (financial statements) — within 30 days of the AGM
- MGT-7 / MGT-7A (annual return) — within 60 days of the AGM
- ADT-1 (auditor appointment/reappointment) — within 15 days of the AGM where applicable
- Event-based forms all year round: share allotments (PAS-3), charge creation (CHG-1), director changes (DIR-12), registered-office shifts (INC-22)
The LLP-side calendar
- Form 11 (annual return) — by 30 May
- Form 8 (statement of account & solvency) — by 30 October
- DIR-3 KYC for designated partners — by 30 September
LLPs also need a statutory audit once turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.
What non-compliance really costs
ROC late fees on annual forms run at ₹100 per day per form with no maximum — a year’s delay on two forms quietly becomes ₹73,000 before anyone notices. Beyond money: directors risk disqualification under Section 164(2) after three years of non-filing, banks pull credit lines on strike-off notices, and reviving a struck-off company is slow and expensive. The pattern we see most: founders busy building, ROC filings slip two years, and the cleanup costs more than five years of professional fees would have.
A practical sequence that never fails
Close books by April, finish audit by July, hold the AGM in September (not the last week), and file AOC-4 and MGT-7 immediately after — never in the portal-crash window of late October. Our company-law team runs this calendar for clients on autopilot, including the event-based filings everyone forgets. The live compliance calendar on our homepage shows the month’s deadlines at any time.
FAQs
My company has zero revenue. Do I still need to file? Yes — dormant or not, AOC-4, MGT-7 and KYC obligations continue until the company is formally closed or marked dormant.
What is the difference between MGT-7 and MGT-7A? MGT-7A is the simplified version for one-person companies and small companies; others file MGT-7.
We missed two years of filings. What now? File the backlog with late fees before the strike-off process begins — the condonation routes after strike-off are far costlier. We triage these situations regularly.
Can I close an inactive company cheaply? Strike-off under Section 248 (form STK-2) is the standard route once liabilities are cleared and filings are current.
This article is for general information only and is not professional advice. Due dates can shift by notification — confirm current dates before filing.