Quick Answer: ROC annual filing costs for a Private Limited Company include: AOC-4 (financial statements) — ₹200–₹1,200 depending on paid-up capital; MGT-7A (annual return for small companies) — ₹200; professional fees for preparation — ₹3,000–₹10,000. Late filing attracts additional fees: 2× normal fees if delayed by 15–30 days, up to 12× for delays beyond 6 months.
ROC Annual Compliance — Forms, Fees, and Deadlines
Every company registered in India must file annual returns and financial statements with the Registrar of Companies (ROC). Failure to file attracts additional fees and may lead to the company being struck off the register. Here's what every director and business owner must know.
Key Annual Forms
| Form | Purpose | Due Date |
|---|---|---|
| MGT-7 / MGT-7A | Annual Return | Within 60 days of AGM |
| AOC-4 | Financial Statements | Within 30 days of AGM |
| DIR-3 KYC | Director KYC (per director) | 30 September annually |
| ADT-1 | Auditor Appointment | Within 15 days of AGM |
| Form 11 (LLP) | LLP Annual Return | 30 May |
| Form 8 (LLP) | LLP Financial Statements | 30 October |
Frequently Asked Questions
Yes, all companies (including Pvt Ltd) must get their accounts audited every year by a Chartered Accountant, regardless of turnover. For LLPs, audit is mandatory only if turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh.
Every company must hold its Annual General Meeting (AGM) within 6 months of the close of the financial year, i.e., by September 30 (for April–March year companies). The first AGM must be held within 9 months of the first financial year end.