ROC Compliance Pillar
ROC Annual Compliance for Companies & LLPs
Every company, LLP, and OPC must file MGT-7, AOC-4, ADT-1, and DIR-3 KYC with the Registrar of Companies (ROC). Late MGT-7 and AOC-4 filings cost ₹100 per day per form, with no upper limit. Tax Garden handles end-to-end ROC compliance so you stay compliant.
1.7M+
Companies in India
5M+
Annual ROC filings
₹100 per form
Additional fee per day (late MGT-7, AOC-4)
3 years non-filing
Dormancy trigger
ROC Filings We Handle
MGT-7: Annual Return Filing
Annual return with company details, shareholding, directors. Due 60 days after AGM or by 31st Dec.
AOC-4: Balance Sheet & Financials
Financial statements, profit & loss, notes to accounts. Due same deadline as MGT-7.
ADT-1: Independent Director Declaration
Certification of independent directors. Due by 30th April annually.
DIR-3 KYC: Director Information Update
Annual KYC update for all directors, including DIN, addresses, qualifications. Due by 30th June.
Event-Based Filings
Director appointments, resignations, board resolutions, changes in capital structure, name changes.
Penalty Waivers & Amnesty
CCFS 2026 closed on 15 September 2026. We file overdue ROC forms at the regular additional fee and watch for any new MCA scheme.
Detailed ROC Guides
ROC Filing
ROC Annual Compliance for Private Limited Companies
Step-by-step guide to MGT-7, AOC-4, ADT-1 filings with deadlines and penalties.
Read guideLLP Filing
LLP Annual Compliance: Form 11, Form 8, Due Dates
Form-11 (Annual Return) and Form-8 (Statement) filings for LLPs with ROC deadlines.
Read guideOPC Filing
One Person Company (OPC) Annual Compliance
MGT-7, AOC-4, DIR-3 KYC requirements for OPCs with simplified compliance steps.
Read guidePenalty Waiver
CCFS 2026: ROC Penalty Amnesty & Penalty Waiver
How the CCFS 2026 waiver worked, and what overdue filers pay now that it closed on 15 September 2026.
Read guideDeposits
DPT-3: Return of Deposits (Companies Act 2013)
DPT-3 filing for companies accepting deposits from public or members. Due dates and penalties.
Read guideCalendar
FY 2026-27 Compliance Calendar: ROC Deadlines
Year-round ROC, GST, TDS, and income tax deadlines for FY 2026-27 all in one calendar.
Read guideROC Compliance FAQs
What is the difference between MGT-7 and AOC-4?▼
MGT-7 (Annual Return) contains company details, shareholding, directors, and meetings held. AOC-4 (Balance Sheet) contains financial statements (profit & loss, balance sheet, notes to accounts). Both are due 60 days after AGM or by 31st December.
What are ROC filing penalties?▼
Late MGT-7 and AOC-4 filings attract an additional fee of ₹100 per day per form, with no upper limit. Additional penalties apply for false or incomplete information. If financial statements or annual returns are not filed for three continuous financial years, the directors are disqualified under Section 164(2). CCFS 2026, which cut the additional fee to 10%, closed on 15 September 2026 (its last extension was MCA General Circular No. 04/2026), so overdue forms now carry the full additional fee.
Can I file ROC forms online myself?▼
Yes, you can file via the MCA portal (mca.gov.in) with a Digital Signature Certificate (DSC). However, most businesses prefer using a CA firm to ensure accuracy and avoid rejection. Tax Garden handles full end-to-end filing so you don't have to manage portals.
Let Tax Garden Handle Your ROC Compliance
MGT-7, AOC-4, ADT-1, DIR-3 KYC. All filed on time, every year. Fixed fee, no surprises.