ROC Annual Filing and Company Compliance under the Companies Act, 2013
Companies registered in India are required to make prescribed filings with the Registrar of Companies (ROC) under the Companies Act, 2013 and the rules made under it. The principal annual filings generally comprise the filing of financial statements and the annual return. Other forms apply only where the relevant statutory condition, transaction or event occurs.
Core annual ROC filings
The two principal annual filings for companies are the financial statements under section 137 of the Companies Act, 2013 and the annual return under section 92. The applicable e-form depends on the company category and reporting requirements.
| Compliance | Common e-form | General filing period | Key point |
|---|---|---|---|
| Financial statements and prescribed attachments | AOC-4; AOC-4 CFS where consolidated financial statements are required; applicable XBRL/industry-specific form where prescribed | Generally within 30 days of the AGM | Section 137. Special timelines apply where no AGM is held and for an OPC. |
| Annual return | MGT-7 or MGT-7A | Generally within 60 days from the AGM date or the date on which the AGM should have been held | Section 92. MGT-7A is the abridged annual return prescribed for OPCs and small companies. |
AOC-4: filing of financial statements with ROC
Section 137 requires a copy of the financial statements, including consolidated financial statements where applicable, together with the documents required to be attached to those financial statements, to be filed with the Registrar.
For a company holding an AGM, the general statutory period is 30 days from the date of the AGM. Where an AGM has not been held, the financial statements are generally required to be filed within 30 days from the last date on which the AGM should have been held, together with the prescribed statement of facts and reasons. In the case of a One Person Company, the statutory filing period is 180 days from the closure of the financial year.
AOC-4 CFS and XBRL
A company required to prepare consolidated financial statements must comply with the filing requirements applicable to consolidated accounts. Companies falling within the classes prescribed for XBRL filing must use the applicable XBRL form rather than assuming that the ordinary AOC-4 form is sufficient.
MGT-7 and MGT-7A: annual return
Section 92 requires every company to prepare an annual return containing the prescribed particulars as they stood on the close of the financial year. The annual return is generally filed in Form MGT-7. The prescribed abridged annual return in Form MGT-7A applies to One Person Companies and small companies.
The annual return is generally required to be filed with the Registrar within 60 days from the date of the AGM. If an AGM is not held, the return is filed within 60 days from the date on which the AGM should have been held, with the prescribed statement specifying the reasons for not holding it.
Certification of annual return
Certain companies are required by section 92 and the Companies (Management and Administration) Rules, 2014 to obtain certification of the annual return from a company secretary in practice in the prescribed form. Whether such certification is required should be checked against the current statutory thresholds and the company's status before filing.
Other recurring or conditional ROC/MCA filings
The following forms are important compliance filings, but they should not all be described as compulsory annual filings for every company:
| Form | Purpose | When it generally applies |
|---|---|---|
| ADT-1 | Intimation of appointment of auditor | Filed when an auditor is appointed in circumstances covered by section 139 and the applicable audit rules. It is not a separate annual filing merely because an AGM is held. |
| CRA-4 | Filing of cost audit report with the Central Government | Applicable only to companies covered by the cost audit provisions. The company generally files it within 30 days from receipt of the cost audit report. |
| MGT-14 | Filing of specified resolutions and agreements | Required only for resolutions or agreements that fall within section 117 and the applicable rules/exemptions. It is not a universal annual filing of the Board's report and accounts. |
| DPT-3 | Return of deposits and/or prescribed particulars of transactions not treated as deposits | For companies covered by the Companies (Acceptance of Deposits) Rules, 2014; the annual return is generally due on or before 30 June for information as at 31 March. |
| DIR-3 KYC / DIR-3 KYC-WEB | KYC compliance for DIN holders | Director-level annual KYC compliance subject to the Companies (Appointment and Qualification of Directors) Rules and MCA filing requirements. |
Documents commonly attached with annual financial-statement filings
Depending on the company and the applicable form, the filing may require the audited financial statements, Board's report, auditor's report, consolidated financial statements where applicable, and other statements or disclosures prescribed under the Act, the Companies (Accounts) Rules, accounting standards and the form instructions. The exact attachment list should be checked in the current MCA webform and instruction kit.
Late filing and additional fees
Failure to file annual returns or financial statements within the statutory period may result in additional filing fees and statutory penalties under the Companies Act, 2013. Because fees, adjudication practice, relaxations and filing extensions can change, companies should verify the current MCA position before calculating liability or relying on a due date extension.
Old Companies Act, 1956 forms - discontinued
Forms such as 20B (annual return), 23AC (balance sheet), 23ACA (profit and loss account), Form 66 (compliance certificate) and 21A (annual return for a company not having share capital) belonged to the Companies Act, 1956 filing regime. They should not be used for current annual compliance under the Companies Act, 2013.
Official MCA resources
For current filing requirements, use the Ministry of Corporate Affairs portal and the current text of the Companies Act, 2013. Form availability, instruction kits, filing architecture and due-date relaxations may be updated by MCA.
Ministry of Corporate Affairs (MCA) official portal
Companies Act, 2013
- official MCA PDF
MCA Instruction Kit
- Form DPT-3
This page is a general compliance guide. Applicability may differ based on company type, financial year, exemptions, notifications, adjudication orders and MCA circulars.