ROC compliance for Indian private limited companies
The annual ROC filing calendar and what slips through the cracks for first-time founders.
Every Indian private limited company has an annual filing obligation with the Registrar of Companies (ROC). The forms are not complex, but missing them — even by accident — triggers penalties that compound monthly and can result in the company being struck off.
The annual ROC calendar
- AOC-4 — financial statements filing. Due within 30 days of the Annual General Meeting (AGM), typically by 29 October.
- MGT-7 / MGT-7A — annual return. Due within 60 days of the AGM, typically by 28 November.
- DIR-3 KYC — director KYC. Annual filing by 30 September for every director.
- DPT-3 — return of deposits. Due by 30 June for any company that has accepted deposits or has outstanding loans from directors/shareholders.
What slips through
DIN KYC every year
Every director with a DIN has to file DIR-3 KYC annually. Skip it once and the DIN gets deactivated — and reactivating it costs ₹5,000 in penalty.
AGM dates
The AGM has to happen within six months of the fiscal year-end, and the time between two AGMs cannot exceed 15 months. Founders treating AGM as a paperwork formality often miss the timing and trigger MCA penalties.
Resolutions filed late
Material decisions — board resolutions for borrowings, share allotments, director changes — require filings within 30 days. Filing after the deadline triggers an additional fee that scales with delay length.
The fix is calendar discipline: build the ROC calendar into the company's compliance tracker on day one, and review it quarterly. Most of the slippage is administrative, not strategic.