Annual filings with the Registrar of Companies, FY 2025-26
ROC filing services in India for companies and LLPs
Wealth4India helps Indian companies and LLPs manage ROC filings and MCA annual compliance online. We support Pvt Ltd companies, OPCs, startups and foreign businesses operating in India, from our Delhi NCR office, across India and for promoters overseas.
AOC-4 and MGT-7 or MGT-7A for companies, Form 11 and Form 8 for LLPs, FC-3 and FC-4 for foreign companies, and the first-year filings of a new company such as INC-20A. Every form is prepared on the MCA V3 portal, shared with you for approval, and filed only after you sign off.
Who we file for.
The forms, the deadlines and the person who signs all change with the type of entity. Pick yours and the rest of this page follows it.
Private limited companies
Most now qualify as small companies and file the shorter MGT-7A, with fewer board meetings and half the penalty.
Startups
DPIIT-recognised and funded companies with share allotments and investor reporting through the year, besides the annual cycle.
One Person Companies
No AGM, but a tighter AOC-4 deadline of 180 days from the year end.
LLPs
Two filings every year, even with no business. LLP forms are different from company forms.
Recently incorporated companies
The commencement declaration, the first board meeting and auditor, and the first annual cycle, which can run up to 15 months.
Indian subsidiaries
Indian companies owned by a foreign parent. A subsidiary cannot be a small company, so it files the full MGT-7.
Foreign companies in India
Branch, liaison and project offices of overseas companies registered with the ROC as foreign companies.
Promoters and directors abroad
NRIs, foreign nationals and parent companies running an Indian entity from the USA, UK, UAE, Singapore, Australia or Canada.
Private limited company annual compliance: the three core forms.
Every company files its accounts and its annual return with the ROC each year, whether or not it did any business. The clock for both starts from the date of the AGM.
AOC-4 filing
The audited balance sheet, profit and loss account, notes, board's report and auditor's report, as adopted at the AGM. Companies above the XBRL limits file AOC-4 XBRL; companies with subsidiaries, associates or joint ventures also file AOC-4 CFS.
- Due30 days from the AGM
- FY 2025-26, AGM 30 Sep30 Oct 2026
- Certified byPractising CA, CS or CMA
MGT-7 and MGT-7A filing
Shareholding, directors, meetings held, share transfers and compliance status for the year. Small companies and OPCs file the abridged MGT-7A; all other companies file MGT-7, certified in MGT-8 above the thresholds.
- Due60 days from the AGM
- FY 2025-26, AGM 30 Sep29 Nov 2026
- MGT-8 neededListed, or Rs 10 cr capital, or Rs 50 cr turnover
ADT-1
Filed when the statutory auditor is appointed at an AGM, normally for a term of five years. It is not an every-year form; it falls due in the year of appointment or reappointment.
- Due15 days from the meeting
- FY 2025-26, AGM 30 Sep15 Oct 2026
- AppliesAppointment years only
The statutory audit, the secretarial audit (where it applies) and the MGT-8 certificate are separate professional engagements carried out by independent practising professionals. Our work covers the ROC side: board and AGM papers, preparing the forms, coordinating certification with your auditor or CS, and filing. DPT-3, MSME-1 and DIR-3 KYC are not annual for every company; they apply only where the company has the specific loans, MSME dues or director changes that trigger them.
Which forms apply to your company?
Annual filing checker
Enter your figures for FY 2025-26. Nothing is sent anywhere.
LLP annual filing and OPC annual compliance.
Two entity types that are often filed on the wrong forms or the wrong dates. LLPs use their own forms under the LLP Act, 2008; OPCs use company forms but on an OPC timetable.
LLP Form 11 and Form 8
Every LLP files both forms each year, including LLPs with no business. AOC-4 and MGT-7 are company forms and do not apply to an LLP. Form 8 carries the statement of account and solvency and is signed by two designated partners and certified by a practising professional.
- Form 11, annual return30 May, within 60 days of year end
- Form 8, account and solvency30 October, within 30 days of six months from year end
- Audit requiredTurnover above Rs 40 lakh or contribution above Rs 25 lakh
- If lateRs 100 per day, per form
Forming a new LLP? See company and LLP formation.
OPC annual compliance
A One Person Company does not hold an AGM, so its dates do not run from an AGM. Its financial statements must still be audited and adopted, and it files the abridged annual return MGT-7A.
- AOC-4Within 180 days of year end: 27 Sep 2026
- MGT-7AWithin 60 days of when the AGM would have been due: 29 Nov 2026
- Board meetingsAt least one in each half of the year, 90 days apart (none needed with a single director)
- PenaltyHalf the normal penalty under Section 446B
Post-incorporation compliance for a new private limited company.
The first year has its own deadlines, and several fall well before the first ROC annual filing. Enter your date of incorporation to see them.
First-year planner
Dates are worked out from the Companies Act, 2013. The certificate of incorporation shows the date.
A company incorporated on or after 1 January closes its first financial year on 31 March of the following year, so its first year can run up to 15 months (Section 2(41)).
INC-20A needs proof that every subscriber has paid for the shares, normally the company bank statement. Until it is filed, the company cannot start business or borrow, and the ROC can remove it from the register if it believes the company is not carrying on business (Section 10A). Registered office details also need to be in place and kept current through INC-22.
Foreign company annual filing in India, and Indian subsidiary compliance.
These are two different legal positions with two different sets of ROC forms. The first question is how the foreign business is present in India.
Indian subsidiary
A subsidiary is an Indian company in every respect. It holds a board meeting and an AGM, has its accounts audited in India, and files AOC-4 and MGT-7 on the same dates as any other company. It cannot be a small company, because subsidiaries are excluded from that definition, so it files the full MGT-7.
- ROC formsAOC-4, MGT-7, ADT-1
- Due, AGM 30 Sep 202630 Oct and 29 Nov 2026
- Also relevantFEMA reporting to the RBI, handled separately
Foreign company with a place of business
The overseas company itself is registered with the ROC as a foreign company. It files the accounts of its Indian business in FC-3, audited by a practising Chartered Accountant in India, and its annual return in FC-4. Changes to its charter, directors, address or authorised representatives go in FC-2.
- FC-3, accountsWithin 6 months of year end: 30 Sep
- FC-4, annual returnWithin 60 days of year end: 30 May
- FC-2, changesWithin 30 days of the change
For promoters, directors and parent companies abroad. Filing an Indian company's returns needs an active DIN and a valid Indian DSC for the signing director. We onboard you remotely: documents are shared by email or WhatsApp, drafts come to you for approval, and signing calls are fixed in your working hours. Directors outside India can get a DSC for NRIs and foreign nationals through us. For tax on payments from the Indian entity to the parent, see Form 145 and Form 146 and NRI taxation.
ROC due dates for FY 2025-26.
Dates assume a financial year ending 31 March 2026 and, for companies, an AGM on 30 September 2026. Periods are counted from the day after the event, as the General Clauses Act, 1897 provides; file a few days early, because the MCA portal slows near every deadline.
| Form | What it is | Due date | If late |
|---|---|---|---|
| AOC-4 | Financial statements with board and auditor reports (Section 137) | Within 30 days of the AGM: 30 October 2026 for a 30 September AGM | Rs 100 per day, no upper limit |
| AOC-4 (OPC) | Financial statements of a One Person Company | Within 180 days of year end: 27 September 2026 | Rs 100 per day, no upper limit |
| AOC-4 XBRL / AOC-4 CFS | XBRL financials; consolidated financials where there are subsidiaries, associates or joint ventures | Same as AOC-4 | Rs 100 per day, no upper limit |
| MGT-7 | Annual return of companies other than small companies and OPCs (Section 92) | Within 60 days of the AGM: 29 November 2026 | Rs 100 per day, no upper limit |
| MGT-7A | Abridged annual return of small companies and OPCs | Within 60 days of the AGM: 29 November 2026 | Rs 100 per day, no upper limit |
| MGT-8 | Annual return certified by a practising Company Secretary | Attached to MGT-7 for listed companies and companies with paid-up capital of Rs 10 crore or turnover of Rs 50 crore or more | Not a separate filing |
| ADT-1 | Appointment of the statutory auditor | Within 15 days of the meeting: 15 October 2026 for a 30 September AGM | Additional fee by delay slab |
| CSR-2 | Report on corporate social responsibility | Filed along with AOC-4 where Section 135 applies | Filed with AOC-4 |
| DPT-3 | Return of deposits and of loans not treated as deposits | 30 June each year; for FY 2025-26 relaxed to 31 July 2026 | Additional fee by delay slab |
| MSME-1 | Payments due to micro and small enterprises for more than 45 days | 31 October (April to September) and 30 April (October to March) | Penalty under Section 405 |
| DIR-3 KYC Web | Director KYC, now once every three financial years | By 30 June after every third financial year; changes within 30 days | Rs 5,000 and DIN deactivated |
| INC-20A | Declaration for commencement of business | Within 180 days of incorporation | Rs 50,000 on the company |
| Form 11 (LLP) | LLP annual return | 30 May each year | Rs 100 per day |
| Form 8 (LLP) | LLP statement of account and solvency | 30 October each year | Rs 100 per day |
| FC-3 | Accounts of a foreign company's Indian business | Within 6 months of year end: 30 September 2026 | Additional fee by delay slab |
| FC-4 | Annual return of a foreign company | Within 60 days of year end: 30 May | Additional fee by delay slab |
| FC-2 | Changes in a foreign company's documents, directors or address | Within 30 days of the change | Additional fee by delay slab |
| DIR-12 | Appointment, resignation or change of directors and KMP | Within 30 days of the change | Additional fee by delay slab |
| PAS-3 | Return of allotment of shares | 15 days for a private placement, 30 days for other allotments | Additional fee by delay slab |
| SH-7 | Increase or alteration of authorised capital | Within 30 days of the resolution | Additional fee by delay slab |
| MGT-14 | Special resolutions and specified board resolutions | Within 30 days of the resolution | Additional fee by delay slab |
| INC-22 | Change of registered office | Within 30 days of the change | Additional fee by delay slab |
| CHG-1 / CHG-4 | Creation, modification or satisfaction of a charge | Within 30 days of the event | Additional fee as prescribed |
| BEN-2 | Significant beneficial owner return | Within 30 days of receiving BEN-1 | Additional fee by delay slab |
| MSC-1 | Application for dormant status | Any time, for a company with no significant activity | Not applicable |
| STK-2 / Form 24 | Strike-off of a company / closure of an LLP | After pending returns are dealt with | Not applicable |
What changed in 2026
DIR-3 KYC is now once every three years
Directors file DIR-3 KYC Web by 30 June after every third financial year. For most directors already compliant, the next filing is due by 30 June 2028. Changes to mobile, email or address are still reported within 30 days.
Small company limits raised
Paid-up capital up to Rs 10 crore and turnover up to Rs 100 crore. Many more private companies now file MGT-7A, need fewer board meetings and pay half the penalty.
CCFS-2026 has ended
The scheme let companies file old pending returns at 10 percent of the additional fee. After two extensions it closed on 15 September 2026; pending returns now carry the full Rs 100 per day.
No extension for FY 2025-26
Last year's relaxation to 31 January 2026 covered FY 2024-25 only. No relaxation has been announced for this year's AOC-4 and MGT-7.
ROC jurisdictions reorganised
MCA created new Registrar offices, including separate ROCs carved out of Delhi and Mumbai. Check which ROC your company now falls under before filing.
DPT-3 was relaxed to 31 July
After the June 2026 fire at the MCA data centre, DPT-3 for FY 2025-26 could be filed without additional fee up to 31 July 2026. Filings after that attract the normal additional fee.
ROC late fee and penalty calculator.
See the government fee, the additional fee for delay, and the penalty the ROC can impose. Use it for this year's forms or to price up years of pending returns.
Assumes an AGM on 30 September each year, filing today, and no relaxation. Days are counted from the original due dates; last year's relaxation lapsed on 31 January 2026.
Normal fees follow the Companies (Registration Offices and Fees) Rules, 2014 and the LLP Rules, 2009. The penalty shown is the maximum the ROC can levy on adjudication under Sections 92 and 137, separate from the additional fee. Our professional fee is not included.
Something changed during the year? Find the form.
Event-based forms are due within days of the change, not at year end. Choose what happened.
Form finder
We show the forms and our starting fee.
How we file your ROC returns.
Nothing is filed without your approval. You receive the SRN, the challan and a copy of every form filed.
Status review
We check the MCA master data, pending filings, director DIN and KYC status and DSC validity.
Checklist and quote
You get the document list and a fixed quote covering our fee and the MCA fee.
Preparation and approval
Board and AGM papers and the forms are prepared on the V3 portal and sent to you to approve.
DSC filing
The director and the certifying professional sign with DSC and the government fee is paid.
SRN and acknowledgement
We share the SRN and challan, follow up until the ROC approves, and set next year's calendar.
Documents for ROC annual filing.
Needed once the work starts. For the first enquiry we only need the entity type, the CIN or LLPIN and the years to be filed.
Companies
- Audited balance sheet, profit and loss account and notes
- Cash flow statement, unless a small company or OPC
- Auditor's report, with CARO where it applies
- Board's report with annexures
- AGM notice, minutes and dates of board meetings
- Shareholder list and share transfers in the year
- DSCs of a director and the certifying professional
LLPs
- Statement of account and solvency, audited where required
- Partners' contribution and any changes during the year
- Details of designated partners
- DSCs of two designated partners
- Auditor's report where audit applies
Foreign companies
- Audited accounts of the Indian business
- Financial statements of the foreign company, where required
- Details of directors and authorised representatives
- Particulars of the Indian place of business
- DSC of the authorised representative
ROC filing fees.
Our professional fee, starting from, plus GST. The MCA government fee depends on your authorised capital or contribution and is paid at actuals. The quote you receive is fixed before we start.
| Service | What it covers | Starting from |
|---|---|---|
| Private limited company, annual filing | AOC-4, MGT-7A or MGT-7, ADT-1 in an appointment year, board report and AGM papers | Rs 8,499 |
| One Person Company, annual filing | AOC-4 within 180 days and MGT-7A | Rs 6,499 |
| LLP, annual filing | Form 11 annual return and Form 8 statement of account and solvency | Rs 5,499 |
| New company, first-year compliance | INC-20A, first board meeting papers, auditor appointment, statutory registers and first-year calendar | Rs 4,999 |
| Non-small private or public company | AOC-4, MGT-7, ADT-1, MGT-8 coordination and CSR-2 where applicable | Rs 12,499 |
| AOC-4 XBRL filing | XBRL tagging and filing for companies above the XBRL thresholds | Rs 10,499 |
| Indian subsidiary of a foreign company | AOC-4, MGT-7 or MGT-7A, AGM papers, with coordination for directors abroad | Rs 12,499 |
| Foreign company with an office in India | FC-3 accounts and FC-4 annual return for a branch, liaison or project office | Rs 20,499 |
| Pending returns, per financial year | Overdue AOC-4 and MGT-7 or MGT-7A with the additional fee worked out | Rs 5,499 |
| Event-based form | DIR-12, PAS-3, SH-7, MGT-14, INC-22, CHG-1 and similar | Rs 1,999 |
| DIR-3 KYC Web | Director KYC, DIN reactivation or change of mobile, email or address | Rs 999 |
| Dormant status (MSC-1) | Keep an inactive company alive at lower compliance | Rs 10,499 |
| Company strike-off (STK-2) | Pending returns review, STK-2 with the supporting affidavit, indemnity and statement of accounts | Rs 15,499 |
| LLP closure (Form 24) | Pending forms review and Form 24 | Rs 10,499 |
AOC-4 and Form 8 must be certified by a practising Chartered Accountant, Company Secretary or Cost Accountant; we coordinate this with your auditor. CAs and CS firms who want peak-season filings prepared for their review can ask for white-label terms.
Get your ROC filing quoted.
Tell us the entity and the years to be filed. We check the MCA record and reply with the forms due, the government fee and our fee, usually the same working day.
Please do not send financial statements or other company documents with this form. We ask for them securely once you approve the quote.
- Phone+91 92662 42424
- WhatsApp+91 92662 42424
- Emailinfo@wealth4india.com
- HoursMon to Sat, 10 am to 7 pm IST
- OfficeT3 & T4, Manish Twin Plaza, Plot No 3,
Sector 4, Dwarka, New Delhi 110078
ROC filing in Delhi NCR, across India and from abroad.
Our compliance desk is at T3 & T4, Manish Twin Plaza, Plot No 3, Sector 4, Dwarka, New Delhi. Clients in Dwarka, west Delhi and the rest of Delhi NCR, including Noida and Gurugram, can meet us at the office; everyone else works with us online, which is how most ROC filing is done now that the MCA V3 portal runs entirely on digital signatures.
That is how we serve private limited companies and LLPs in Pune, Patna and other cities without an office there: records are shared digitally, drafts are approved on email or WhatsApp, and forms are signed with each director's DSC wherever they are. The same process works for promoters, directors and parent companies in the USA, the UK, Australia, the UAE, Singapore and Canada who own or manage an Indian company, an Indian subsidiary or a branch office.
ROC work rarely stands alone. A new company usually needs incorporation and Startup India or Udyam registration first; an established one needs income-tax returns, GST and TDS on the same records, and at times a valuation for share issues. We handle all of these from the same file.
ROC filing: questions we are asked most often.
ROC filing is the submission of statutory forms to the Registrar of Companies on the Ministry of Corporate Affairs (MCA) V3 portal. Every company registered in India files its financial statements in AOC-4 and its annual return in MGT-7 or MGT-7A each year, every LLP files Form 11 and Form 8, and a foreign company with a place of business in India files FC-3 and FC-4. Event-based forms are filed when something changes, such as a new director, a share allotment or a new registered office.
For a company that holds its AGM on 30 September 2026: ADT-1 by 15 October 2026 (if the auditor is appointed at that AGM), AOC-4 by 30 October 2026 and MGT-7 or MGT-7A by 29 November 2026. A One Person Company files AOC-4 within 180 days of the year end, which was 27 September 2026. LLPs file Form 11 by 30 May and Form 8 by 30 October 2026. A foreign company files FC-4 by 30 May and FC-3 by 30 September. An earlier AGM brings the company dates forward.
No extension had been announced for FY 2025-26 as on 23 September 2026. The relaxation up to 31 January 2026 applied only to FY 2024-25 filings. The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), which cut additional fees on old pending returns by 90 percent, was extended twice and closed on 15 September 2026. Plan for the normal dates and check the MCA website before filing.
Not for the main ROC forms. With a 30 September AGM, AOC-4 is due by 30 October 2026, LLP Form 8 by 30 October 2026 and MGT-7 or MGT-7A by 29 November 2026. 31 October is the due date of MSME-1 for the April to September half-year. Income-tax return dates are separate and are set by the income-tax department.
AOC-4, MGT-7 and MGT-7A attract an additional fee of Rs 100 per day for each form, with no upper limit, and LLP Form 8 and Form 11 also attract Rs 100 per day. Most other forms attract a multiple of the normal fee depending on the delay, from 2 times up to 12 times. Separately, the ROC can impose penalties under Sections 92 and 137 of up to Rs 2 lakh on the company and Rs 50,000 on each officer in default, halved for small companies and OPCs under Section 446B.
MGT-7A is the shorter annual return for small companies and One Person Companies; every other company files MGT-7. From 1 December 2025, a private company is a small company if its paid-up capital does not exceed Rs 10 crore and its turnover does not exceed Rs 100 crore, unless it is a holding or subsidiary company, a Section 8 company or a company governed by a special Act. Small companies also need fewer board meetings, no cash flow statement and pay half the penalty under Section 446B.
No. From 31 March 2026, directors file Form DIR-3 KYC Web once every three financial years, by 30 June of the following year. For most directors who were already compliant, the next routine filing is due by 30 June 2028. A change in mobile number, email or residential address must still be reported within 30 days, and a deactivated DIN is reactivated on payment of Rs 5,000.
Every LLP files Form 11, the annual return, by 30 May and Form 8, the statement of account and solvency, by 30 October, even if it did no business. AOC-4 and MGT-7 are company forms and do not apply to LLPs. An LLP must have its accounts audited if its turnover exceeds Rs 40 lakh or its contribution exceeds Rs 25 lakh.
No. An OPC is not required to hold an annual general meeting. It files AOC-4 within 180 days of the close of the financial year, which was 27 September 2026 for FY 2025-26, and files the abridged annual return MGT-7A. Its accounts must still be audited.
A company with share capital files INC-20A, the declaration for commencement of business, within 180 days of incorporation; it cannot start business or borrow until it does. The first board meeting and the appointment of the first auditor must happen within 30 days. If the company was incorporated on or after 1 January, its first financial year ends on 31 March of the following year. The first AGM is due within nine months of the end of the first financial year, and the first AOC-4 and MGT-7A follow within 30 and 60 days of that AGM.
Yes. An Indian subsidiary of a foreign company is an Indian company, so it holds an AGM and files AOC-4 and MGT-7 or MGT-7A like any other company; a subsidiary cannot be a small company. A foreign company that operates through a branch, liaison or project office in India files FC-3 (accounts of its Indian business) within six months of its year end and FC-4 (annual return) within 60 days of its year end, and reports changes in FC-2. Reporting to the RBI under FEMA is separate from these ROC filings.
Yes. A director abroad needs an active DIN and a valid Indian Digital Signature Certificate. We arrange DSCs for NRIs and foreign nationals, share drafts by email or WhatsApp, and schedule signing calls in your time zone, so no one has to travel to India for routine filings.
Yes. Every registered company files AOC-4 and MGT-7 or MGT-7A each year, even with nil turnover. If the company will not be used, it can apply for dormant status in MSC-1 or be closed through strike-off in STK-2; both routes require the pending returns to be dealt with first.
Under Section 164(2), if a company fails to file its financial statements or annual returns for any continuous period of three financial years, every director of that company is disqualified for five years and must vacate office in other companies too. The ROC can also strike off a company that appears not to be carrying on business. Filing even one pending year breaks the continuous period.
Yes. We file overdue AOC-4 and MGT-7 or MGT-7A year by year, work out the additional fee, reactivate director DINs and bring the company back to Active status on the MCA master data. With CCFS-2026 closed on 15 September 2026, pending filings now attract the full additional fee, so the earlier they are filed the lower the cost.
For a company: audited financial statements, the auditor's report, the board's report, the AGM notice and minutes, the list of shareholders and directors, dates of board meetings held, and the DSCs of the signing director and the certifying professional. For an LLP: the statement of account and solvency, partners' contribution details and the DSCs of two designated partners. For the first enquiry we only need the entity type, the CIN or LLPIN and the years to be filed.
Yes. Our office is in Sector 4, Dwarka, New Delhi, and we meet clients across Delhi NCR, including Noida and Gurugram. Companies and LLPs in Pune, Patna and the rest of India work with us online, as do promoters, directors and parent companies in the USA, UK, Australia, the UAE, Singapore and Canada who manage an Indian entity.
Due dates are close. Start with a quote.
Send the entity type and the years to be filed. We reply with the forms due, the government fee and our fee.