Every company incorporated under the Companies Act 2013 must file annual returns and financial statements with the Registrar of Companies (ROC). Missing these deadlines attracts steep additional fees. Here is the complete compliance calendar for FY 2024-25.
Key ROC Filing Deadlines
AGM: Must be held within 6 months of year-end, i.e., by September 30 for March 31 year-end companies. AOC-4 (Financial Statements): Due within 30 days of AGM — typically by October 30. MGT-7 / MGT-7A (Annual Return): Due within 60 days of AGM — typically by November 30. DIR-3 KYC: September 30 every year for all directors with DIN.
Penalty for Late Filing
Additional ROC fees are ₹100 per day per form with no ceiling. A 30-day delay on AOC-4 costs ₹3,000. A 60-day delay costs ₹6,000 per form. Directors who miss DIR-3 KYC face DIN deactivation — they cannot sign any documents until reactivation after paying penalty.
Checklist Before Filing
Ensure auditor appointment (ADT-1) is done, board meetings recorded with proper minutes, Form 15CA/CB filed for foreign remittances, and all previous year filings are complete. Our team manages the entire annual compliance calendar for registered clients.
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