Annual ROC Filings: Deadlines and Penalties for FY 2025-26
2 Jul 2026 · 2 min read
Annual ROC compliance is mandatory for all companies registered under the Companies Act, 2013. Missing deadlines results in additional fees, penalties on the company, and potential disqualification of directors.
Key annual filings include AOC-4 (financial statements due within 30 days of AGM), MGT-7/MGT-7A (annual return due within 60 days of AGM), and ADT-1 (auditor appointment within 15 days of AGM).
The AGM itself must be held within 6 months of financial year end (by September 30 for March year-end companies). First AGM for new companies must be within 9 months of closing the first financial year.
Late filing attracts additional fees of INR 100 per day per form. Beyond 270 days, the company and every officer in default face prosecution. Directors can be disqualified under Section 164(2) if annual returns are not filed for 3 continuous years.
Key areas covered:
- AOC-4 due within 30 days of AGM
- MGT-7 due within 60 days of AGM
- AGM must be held by September 30 (March YE)
- Late fee: INR 100 per day per form
- Director disqualification after 3 years non-filing
- ADT-1 for auditor appointment within 15 days of AGM
