Skip to content

Company Compliance

Annual ROC Filing

The annual return and financial statement every registered company files with the Registrar after its AGM. AOC-4 carries the audited financials, MGT-7 or MGT-7A carries the annual return, and both are dated from the AGM rather than from the financial year end. Missing them exposes the company and its directors personally, including disqualification after a sustained default.

What you get

  • AOC-4 filing of audited financial statements, with the board report and auditor report attached
  • MGT-7 or MGT-7A annual return, prepared against the statutory registers
  • ADT-1 auditor appointment or reappointment filed after the AGM
  • DPT-3 return of deposits and loans where the company has any
  • Director KYC filed annually, without which the DIN is deactivated
  • A dated calendar of what falls due, issued at the start of the compliance year

How it works

  1. 1Close the books and auditAccounts are finalised and audited first. Every ROC filing that follows takes its numbers from the audited statements, so an unfinished audit blocks the whole sequence.
  2. 2Hold the AGMThe accounts are adopted at the annual general meeting. The AGM date, not the year end, is what sets the due dates for the filings that follow, and the minutes evidence it.
  3. 3File AOC-4 and MGT-7The financial statement and the annual return are filed with their attachments, certified where the company size requires professional certification.
  4. 4File the linked formsAuditor appointment, deposits return and director KYC follow on their own dates. These are the ones most often missed, because they sit outside the two headline forms.

FAQ

About annual roc filing

What happens if the annual filings are missed?

A daily additional fee accrues on each form until it is filed, and there is no discretion to waive it. Sustained default has consequences beyond money: the company can be struck off, and directors of a company in continuous default can be disqualified from being a director of any company for a period.

Does a company with no revenue still file?

Yes. The obligation follows registration, not trading. A company incorporated and never used still owes audited accounts, an annual return and director KYC every year, which is why an unused registration is worth closing properly rather than abandoning.