The full annual and event-based ROC filing calendar under the Companies Act, 2013 — forms, deadlines and penalties in one place.

By Kanoons · 7 min read · Last verified 2025-10-30

Every company registered under the Companies Act, 2013 owes the Registrar of Companies (ROC) a recurring set of annual filings: Financial Statements (AOC-4/AOC-4 XBRL) within 30 days of the AGM, the Annual Return (MGT-7, or MGT-7A for small companies/OPCs) within 60 days of the AGM, and Auditor Appointment (ADT-1) within 15 days of the AGM. Every director with a DIN must also file DIR-3 KYC annually by 30 September regardless of whether they currently hold an active directorship.

Beyond the annual calendar, a range of event-based filings apply whenever specific changes occur — DIR-12 for a director's appointment or resignation (30 days), INC-22 for a change of registered office (30 days), SH-7 for an increase in share capital (30 days), PAS-3 for share allotment (15 days), and CHG-1/CHG-4 for creating or satisfying a charge (30 days each). Companies are also required to maintain statutory registers for members, directors, share transfers and charges under sections 85, 88 and 189.

Penalties for missing these deadlines are steep and often uncapped: ₹1,000/day up to ₹10 lakh for late financial statements, ₹100/day up to ₹5 lakh for late annual returns, and DIN deactivation for missed KYC. Non-holding of the AGM itself can attract a flat penalty plus a daily continuing default charge. Because these obligations apply whether or not a company is actively trading, the most effective safeguard is a maintained compliance calendar with automated reminders rather than reactive filing once a notice arrives.