ROC Annual Compliance Services: Expert Form 20-B Filing
Expert ROC compliance (Form 20-B) with financial statements & director updates. Avoid penalties, stay audit-ready. ₹2,000-5,000/year. 200+ companies.
What Changed in 2026
CCFS-2026 amnesty closed - regular fees now apply
The CCFS-2026 amnesty window closed on 31 August 2026, extended from 15 July 2026 by MCA General Circular No. 03/2026. Companies with overdue AOC-4, MGT-7, or DIR-3 KYC filings now file under the regular additional-fee structure at Rs 100 per day per form with no upper cap. See our [CCFS-2026 ROC amnesty guide](/blog/ccfs-2026-roc-amnesty-clear-pending-filings) for backlog resolution, and the [ROC annual compliance checklist](/blog/roc-annual-compliance-private-limited-company-india) for the full year-wise filing map.
Annual filing dates for private limited companies: AOC-4 within 30 days of the AGM, MGT-7 within 60 days of the AGM, and DIR-3 KYC by 30 September. We map these to your incorporation and AGM dates so each form is filed on time.
What Is ROC Annual Compliance?
ROC Definition
Registrar of Companies (ROC) is the government office that regulates companies in India. Annual compliance = filing company's annual documents every year.
Mandatory for: All private/public companies registered in India
Authority: Ministry of Corporate Affairs (MCA)
Portal: https://www.mca.gov.in
Key Annual Documents
Form 20-B: Annual Return (shows company status, directors, members)
Financial Statements: P&L, Balance Sheet certified by CA
Board Resolutions: Decisions taken in annual general meeting
Director Declaration: Each director's details & status
ROC Annual Filing Deadlines
| Document | Deadline | Penalty if Late | Who Files |
|---|---|---|---|
| Form 20-B (Annual Return) | Within 60 days of AGM | ₹1,000-5,000 | |
| Financial Statements | With Form 20-B | ₹500-₹2,000/day | |
| Audit Report (if applicable) | Within 30 days of AGM | Prosecution possible | |
| Director Updates | Within 30 days of change | ₹100-500/day |
Form 20-B Filing Requirements
Mandatory Information in Form 20-B
- Company name & registration number
- List of all directors (DIN, name, address)
- List of all shareholders (name, shares held)
- Registered office address
- Auditor name (if audit applicable)
- Bank account details
- Meetings held during the year
Documents Required
- Board resolution for Form 20-B approval
- Financial statements (audited if >₹1 crore turnover)
- Director identification proof
- Registered office proof
- Bank account proof
Step-by-Step ROC Annual Compliance Process
Step 1: Annual General Meeting (AGM)
Hold company's annual meeting before deadline
- Approve financial statements
- Appoint auditor (if required)
- Board passes resolution on annual return
Step 2: Prepare Form 20-B
Compile all company information for the form
- Director details
- Shareholder information
- Financial data
Step 3: File Form 20-B on MCA Portal
Submit digitally on e-filing portal
- Form 20-B (XML file)
- Financial statements (PDF)
- Director affidavit
Step 4: Get Filing Confirmation
Receive ARN from MCA
- Keep as proof of filing
- Certificate issued automatically
ROC Compliance Penalties & Consequences
| Violation | Penalty | Consequence | Prevention |
|---|---|---|---|
| Late Form 20-B | ₹1,000-5,000 | Notice from MCA | File within 60 days |
| Missing financial statements | ₹500-₹2,000/day | Rejection of filing | File with complete docs |
| Director not updated | ₹100-500/day | Prosecution possible | Update within 30 days |
| Continued non-compliance | Striking off company | Company dissolved | File on time |
Frequently Asked Questions
What is Form 20-B?
Annual Return filed by all companies with ROC every year within 60 days of AGM. Shows company status, directors, shareholders, financial data.
When should I file Form 20-B?
Within 60 days of conducting Annual General Meeting (AGM). Miss = penalty ₹1,000-5,000.
Is audit mandatory for all companies?
Audit required if turnover >₹1 crore or holding >₹1 crore in assets. Smaller companies file without audit.
What happens if I don't file Form 20-B?
₹1,000+ penalty, MCA notice, potential striking off (company dissolution), prosecution possible.
Can I file Form 20-B myself?
Yes, but it requires detailed compliance understanding. Errors are costly. Better to use a professional.
How much does ROC annual compliance cost?
₹2,000-5,000/year depending on company size and complexity.
What if we have no meetings held during the year?
Still file Form 20-B but indicate nil activity. If required to hold AGM but didn't = violation.
Can we update director information after filing?
Within 30 days of change, yes. File separate form (change of director). After 30 days = penalty.
Is financial statement formatting strictly required?
Yes. Must follow Schedule VI (Companies Act). Format errors = rejection.
Can we file Form 20-B in advance?
No. File only after AGM conducted and resolutions passed. Never before AGM.
MCA CCFS 2026 closed on 31 August. What now?
The CCFS 2026 amnesty is over and no further extension has been announced. Private Limited companies and LLPs with overdue MGT-7 and AOC-4 file under the regular additional-fee structure at Rs 100 per day per form with no upper cap. The fee accrues daily, and three consecutive years of default disqualifies directors for five years under Section 164 2). Tax Garden files backlog ROC returns year by year and confirms the exact additional fee before filing.
Why Hyderabad Companies Choose Tax Garden for ROC Compliance
Serving 200+ private & public companies with reliable, on-time ROC compliance. From startups in HITEC City to enterprises in Financial District, we handle all annual compliance on time.
Related Resources
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Why Tax Garden for ROC Compliance?
Reliable on-time Form 20-B filing
Audit-ready filing to reduce exposure to ROC penalties
Financial statement preparation included
Director updates & changes handled
Complete AGM compliance documentation
Automated deadline tracking
MCA portal filing expertise
Annual compliance calendar
Questions? Our team is here to help.