Every registered company in India — active, dormant, profitable or not — has annual filing obligations with the Registrar of Companies (ROC). It's one of the most commonly missed compliance requirements simply because it doesn't feel urgent, right up until the penalties start adding up.
What Has to Be Filed Every Year
- Form AOC-4 — filing of the company's financial statements, generally within 30 days of the Annual General Meeting (AGM).
- Form MGT-7 / MGT-7A — the annual return, generally due within 60 days of the AGM.
- DIR-3 KYC — every director with a DIN must complete KYC annually, even if nothing about their details has changed.
- Income tax return — separate from ROC filings, but due on the same annual cycle and equally mandatory regardless of turnover.
Why Directors Should Care Personally
Annual filing isn't just a company obligation on paper — persistent non-filing can lead to the company being marked as a defaulter, and in serious cases, directors can be disqualified from holding directorships in any company for a period of years. That disqualification follows the individual, not just the company.
Penalties add up fast Late filing of ROC forms attracts an additional fee per day of delay, with no upper cap in most cases. A filing that's a few months late can end up costing several times the original filing fee.
Small or Inactive Companies Aren't Exempt
A common misconception is that a company with no transactions in a year doesn't need to file. That's not correct — every company must file its annual return and financial statements regardless of activity level. If the company genuinely has no business to run, formally striking it off is usually a better option than letting filings lapse.
Keeping This on Track
Because these deadlines are tied to your AGM date rather than a fixed calendar date, it's easy to lose track of them alongside GST and TDS due dates. Our Company Registration & ROC Compliance service handles this on an ongoing basis so nothing slips through — get in touch if you'd like us to take it over.