Tax & corporate
ROC & MCA filing services
Late ROC filings cost the company penalties by the day and can disqualify its directors. We prepare and file your accounts, annual return, DPT-3 and director KYC on the MCA portal, inside each window.
- Directors protected from disqualification
- AOC-4 and MGT-7 after the AGM
- DPT-3 and director KYC
- LLP Form 8 and Form 11
The filing year
A company's year at the Registrar
For a financial year ending 31 March, most annual filings hang on one date: the AGM. It must be held within six months of the year end, so by 30 September, and the two main company forms run from the day it is held.
Dates assume a 31 March year end and an AGM on the last permitted day. If no AGM is held, AOC-4 and MGT-7 still fall due, counted from the date by which it should have been held.
The cost of non-compliance
What the Registrar charges for a missed form
Under the Companies Act, 2013, penalties for late annual filings fall on the company and on its officers personally, and three missed years disqualify the directors.
Exposure under the law
Source
Up to ₹2 lakh
for the company, per form
01Late AOC-4 or MGT-7
₹10,000, plus ₹100 for each day the failure continues, for the financial statements and for the annual return.
Companies Act, 2013, s.137(3) and s.92(5)
Up to ₹50,000
for each officer in default
02Officers pay too
The managing director, the CFO or the directors in charge face their own penalty of ₹10,000 plus ₹100 a day for the same late filing.
Companies Act, s.137(3) and s.92(5)
₹100 a day
additional fee, at least
03Additional fees
A late annual return or financial statement can only be filed with an additional fee of not less than ₹100 for each day of delay, separate from any penalty.
Companies Act, s.403(1)
5 years
director disqualification
04Three years unfiled
A director of a company that has not filed financial statements or annual returns for three continuous years cannot be reappointed there, or appointed in any other company, for five years.
Companies Act, s.164(2)(a)
Up to ₹1 lakh
plus ₹5,000 a day
05No AGM
A default in holding the annual general meeting, for the company and every officer in default.
Companies Act, s.99
Why NK One
Every filing, zero penalties.
Every form we file with the Registrar is filed correctly and inside its window, so no penalty, additional fee or disqualification follows.
Zero-penalty guarantee
No late fees, no interest, no surprise demands on anything we file for you. Every due date is tracked by people who have done this for 20 years.
Direct partner access
Since 2007, clients speak to the partners who run NK One, not a new compliance executive learning on your account.
Common mistakes
Where annual filings usually slip
Penalties at the Registrar run by the day, so a form missed in October can still be adding cost months later. These are the slips we plan the year around.
Mistake 01 of 05
MGT-7 filed before AOC-4
The MCA portal updates a company's small company and holding or subsidiary status from AOC-4. If that status changed during the year, the annual return cannot go on the right form until AOC-4 is approved.
How we prevent it
AOC-4 is filed and approved first, then MGT-7 or MGT-7A on the status the portal now holds.
Scope of service
The forms we prepare and file
Three groups of work for companies and LLPs, all filed on the MCA portal.
- File01
Company annual filings
From the Board meeting before the AGM to the annual return after it.
- Financial statements and Board's report coordinated before the AGM
- AOC-4, with AOC-4 CFS or AOC-4 XBRL where they apply
- MGT-7, or MGT-7A for One Person Companies and small companies
- DPT-3 where it applies
- Board and statutory records kept through the year
- File02
Directors and signatories
The people whose names and signatures the forms carry.
- DIR-3 KYC for each director when it falls due
- Updates to a director's mobile number, email or address
- Class 3 DSCs for signatories, as an eMudhra authorised partner
- Digital signing by the authorised director or officer
- File03
LLP annual filings
Two forms, every year, for every LLP.
- Form 11, the annual return, by 30 May
- Form 8, the statement of account and solvency, by 30 October
Worth knowing
The details that change a filing
Most companies follow the timeline above. These rules change it for some, or add to what the forms must carry.
Who signs and who certifies
MGT-7 is signed by a director and the company secretary, or a company secretary in practice where there is none. Listed companies, and those with paid-up capital of ₹10 crore or turnover of ₹50 crore or more, also carry a practising company secretary's certificate inside MGT-7.
One Person Companies
An OPC holds no AGM. It files AOC-4 within 180 days of the year end and uses the abridged MGT-7A.
AGM extensions
The Registrar can extend the time for an AGM, other than the first, by up to three months for a special reason. AOC-4 and MGT-7 then run from the date the meeting is actually held.
A photograph of the office
MGT-7 and MGT-7A must carry a recent photograph of the registered office, showing the building with the company's name and address clearly visible.
FAQ
Questions about ROC & MCA filings
Can't find your answer? Ask us on WhatsApp and we'll reply within 2 working hours.
What are AOC-4 and MGT-7?
AOC-4 is the e-form for filing a company's financial statements, with the documents attached to them, with the Registrar under section 137 of the Companies Act, 2013. MGT-7 is the annual return under section 92, covering the registered office, business activities, shareholding, directors, meetings and remuneration. One Person Companies and small companies file the abridged MGT-7A.
When are AOC-4 and MGT-7 due?
AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days. With the AGM due by 30 September for a 31 March year end, that puts the last dates around 30 October and 29 November. If no AGM is held, both are counted from the date by which it should have been held.
Has the director KYC requirement changed?
Yes. From 31 March 2026, the annual DIR-3 KYC was replaced by a simpler filing once every three years. Directors who had already completed KYC are next due by 30 June 2028. The same form updates a director's mobile number, email or residential address. A DSC and professional certification are needed only for those updates.
What is DPT-3 and who files it?
DPT-3 is due by 30 June each year where it applies. It is the annual return of deposits, and it also reports loans and receipts that are not treated as deposits. We check whether it applies when we take on your annual filings.
What happens if annual filings are late?
For both AOC-4 and MGT-7, the company faces a penalty of ₹10,000 plus ₹100 for each day the failure continues, up to ₹2 lakh. Officers in default face separate penalties of up to ₹50,000. Late forms also attract additional fees.
What do LLPs file instead?
LLPs do not file AOC-4 or MGT-7. Their annual filings are Form 11, the Annual Return of LLP, due within 60 days of the year end. Form 8, the Statement of Account and Solvency, is due within 30 days after the first six months of the year.
Can you also issue DSCs for our directors?
Yes. As an eMudhra authorised partner we issue Class 3 DSCs, so a director's or designated partner's certificate can be renewed before the forms are due for signing.
Related
Related services
Statutory audit
Companies Act statutory audit by our in-house Chartered Accountant, with the filings before and after it.
Digital signatures
Class 3 digital signature certificates, as an eMudhra authorised partner.
Income tax filing
Income tax returns for every type of entity, including revised and updated returns.
Enquiry
Talk to a compliance expert
Share your states and headcount, and we will get back to you within 2 working hours.
- Call+91 98457 40938
- WhatsApp+91 98457 40938
- Emailinfo@nkonehrsolutions.com
- Head office, Bengaluru1163, 9th Main, 11th A Cross, Nagapura, Mahalakshmipuram, near Rajajinagar Metro Station, Rajajinagar 1st Block, Bengaluru, Karnataka 560086
