Company law and LLP · Annual filings and ROC
What annual filings must a private company make with the Registrar of Companies?
Short answer
Every company files its financial statements in AOC-4 within 30 days of the AGM, and its annual return in MGT-7 (or MGT-7A for small companies and OPCs) within 60 days. ADT-1 is filed within 15 days of appointing an auditor. Other common filings are DPT-3 by 30 June, MSME-1 every half-year if MSE dues are outstanding beyond 45 days, and DIR-3 KYC for directors, now once every three years.
The yearly calendar (for an AGM on 30 September)
| Form | What | Due |
|---|---|---|
| DPT-3 | Return of deposits and outstanding loans not treated as deposits | 30 June |
| AOC-4 (or AOC-4 XBRL, AOC-4 CFS) | Financial statements and reports | 30 days from the AGM (30 October) |
| ADT-1 | Appointment of auditor | 15 days from the AGM where the auditor is appointed |
| MGT-7 / MGT-7A | Annual return (MGT-7A for small companies and OPCs) | 60 days from the AGM (29 November) |
| MSME-1 | Dues to micro and small enterprises beyond 45 days | 30 April and 31 October |
| DIR-3 KYC | Directors' KYC | 30 June, once every three financial years (see below) |
An OPC files AOC-4 within 180 days of the end of the financial year, because it holds no AGM.
Our due-date calendar shows the next dates.
Event-based filings
| Form | When |
|---|---|
| DIR-12 | Appointment or resignation of a director, within 30 days |
| MGT-14 | Certain board and special resolutions, within 30 days |
| SH-7 | Increase in authorised capital, within 30 days |
| PAS-3 | Allotment of shares, within 15 days |
| INC-22 | Change of registered office, within 30 days |
| CHG-1 | Creation or modification of a charge, within 30 days |
Director KYC: the new three-year cycle
From 31 March 2026, directors file KYC (DIR-3 KYC Web) once every three financial years, by 30 June. A director whose KYC is complete under the old annual system next files between 1 April and 30 June 2028. A change in mobile number, email or address must be updated within 30 days. If KYC is missed, the DIN is deactivated, and reactivation costs ₹5,000.
Before filing AOC-4
The financial statements must be audited and approved by the board and adopted at the AGM. Check that the auditor's report includes the reports on audit trail and, where applicable, CARO and internal financial controls.
Legal basis
- Sections 92, 137, 139 and 73, Companies Act, 2013
- Companies (Accounts), (Management and Administration), (Audit and Auditors) and (Acceptance of Deposits) Rules, 2014
Official sources
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