ROC filing is the submission of statutory forms and returns to the Registrar of Companies. Every company files AOC-4 within 30 days of its AGM and MGT-7 or MGT-7A within 60 days, plus event-based forms. The costly misses are rarely the annual forms: they are the MGT-14 nobody remembered, charged at a multiple of the fee.
In OneFinOps, every MCA deadline for every entity sits on one calendar, with the event-based forms added as the events happen.
Key takeaways
- FY 2025-26: AOC-4 by 29 October 2026, MGT-7 by 29 November 2026.
- Late AOC-4 and MGT-7 cost ₹100 per day each, with no cap.
- Most other forms cost 2 to 12 times the normal fee when late.
Who needs to do ROC filing?
Every company registered in India, whether or not it did any business, including OPCs, section 8 companies, foreign companies (FC-3 and FC-4) and LLPs (Forms 11 and 8). A company that has stopped operating must keep filing, or apply for dormant status (MSC-1) or strike-off (STK-2).
ROC filing due dates
For a 31 March year end and AGM on 30 September 2026:
| Form | Purpose | Due date | Current cycle |
|---|---|---|---|
| DPT-3 | Deposits and loans not treated as deposits | 30 June | 30 June 2026 (extended to 31 July 2026 by General Circular 02/2026) |
| DIR-3 KYC Web | KYC of every DIN holder | 30 June, once every three years | 30 June 2028 for most existing directors |
| ADT-1 | Auditor appointed at the AGM | Within 15 days of the AGM | 14 October 2026 |
| AOC-4 / XBRL / CFS | Financial statements | Within 30 days of the AGM | 29 October 2026 |
| AOC-4 (OPC) | OPC financial statements | 180 days from year end | 27 September 2026 |
| MGT-7 / MGT-7A | Annual return | Within 60 days of the AGM | 29 November 2026 |
| Form 11 / Form 8 (LLP) | LLP annual return / account and solvency | 30 May / 30 October | 30 May 2026 / 30 October 2026 |
| DIR-12, MGT-14, SH-7, CHG-1, INC-22 | Director change, resolutions, capital, charge, office move | 30 days from the event | As events happen |
An earlier AGM moves ADT-1, AOC-4 and MGT-7 up. For GST, TDS and payroll dates, see the compliance calendar for FY 2026-27.
ROC filing fees and late fees
The normal fee runs from ₹200 (authorised capital below ₹1,00,000) to ₹600 (₹1 crore or more). Late fees work two ways:
- AOC-4, MGT-7 and MGT-7A: ₹100 per day of delay, per form, with no upper limit.
- Most other forms (ADT-1, MGT-14, DIR-12, PAS-3, INC-22, DPT-3): 2 times the normal fee up to 30 days late, rising to 12 times beyond 180 days.
Penalties and director disqualification are covered in AOC-4 and MGT-7: due date, fees and penalty.
Worked example. Nimbus Labs files MGT-14 10 days late: ₹400 fee plus ₹800 (2 times). Filing AOC-4 and MGT-7A 90 and 59 days late would add ₹14,900 against ₹800 of normal fees.
How OneFinOps handles ROC filing
The ROC compliance calendar tracks AOC-4, MGT-7, DPT-3, MGT-14 and event-based filings per entity, and the Tax Agent tracks each to its due date. AOC-4 drafts from the ledger and MGT-7 from the registers. Every filing goes to the preparer and reviewer named on the obligation, and the director signs with DSC. Unlike a calendar kept apart from the books, the dates, drafts and registers share one record, so a director appointment is already on record when its form falls due.
See MCA and ROC filing in OneFinOps
