Doc Summary
Overview
Annual ROC Filing is a mandatory compliance requirement under the Companies Act, 2013, for every registered Company and LLP in India. It involves filing annual financial statements and returns with the Registrar of Companies (ROC) to maintain active legal status.
The process ensures transparency in business operations and helps the government track corporate financial health and governance.
Eligibility / Who Should File
- All Private Limited, Public Limited, Section 8 Companies, and LLPs registered in India
- Even companies with no business transactions must file annual returns as NIL filings
- Companies that have received a Certificate of Incorporation from the ROC
Step-by-Step Process
- Preparation of Financials: Compile balance sheet, profit & loss statement, and auditor’s report
- Board Approval: Obtain approval of accounts and reports from the board of directors or partners
- Filing Annual Returns:
- Form AOC-4: For financial statements
- Form MGT-7 / MGT-7A: For annual returns
- Form 11 (for LLPs): Annual summary of partners
- Form 8 (for LLPs): Statement of Accounts and Solvency
- Digital Filing: Upload all forms on the MCA portal using a valid digital signature
- Acknowledgment: Receive confirmation email and SRN (Service Request Number) upon successful filing
Documents Required
- Audited financial statements
- Board report and director’s report
- Shareholding details
- Auditor appointment letter and compliance certificates
- Digital Signature Certificates of directors or partners
Timeline
- AOC-4: Within 30 days from the date of Annual General Meeting (AGM)
- MGT-7/MGT-7A: Within 60 days from the date of AGM
- LLP filings: Form 11 by 30th May and Form 8 by 30th October every year
Post-Filing Requirements
- Maintain copies of filed returns and acknowledgments for audit reference
- Ensure all directors have completed DIR-3 KYC
- Update any changes in registered office, directors, or shareholding before filing
- Conduct AGM on time to approve financial statements
Penalties for Non-Compliance
- Late filing attracts a penalty of ₹100 per day per form
- Continuous default may result in disqualification of directors and strike-off of the Company
- LLPs failing to file returns face monetary penalties and legal notices
Kanoons Service
Kanoons Law & Tax Consultants Pvt. Ltd. provides end-to-end Annual ROC Filing services to help businesses remain compliant with the Companies Act.
Our services include:
- Preparation and verification of all financial and compliance documents
- Online filing of AOC-4, MGT-7, Form 8, and Form 11 on the MCA portal
- Timely reminders before due dates to avoid penalties
- Assistance with director updates, auditor appointment, and AGM compliance
- Regular compliance review to ensure legal standing of your Company or LLP
Kanoons ensures that your annual filings are accurate, complete, and submitted on time, maintaining your entity’s good standing with ROC.
Why Choose Kanoons
- Complete online filing with error-free documentation
- Transparent pricing and timely service
- Automated compliance tracking and due-date alerts
- Support for both companies and LLPs
- Trusted by growing businesses for consistent annual compliance management
