ROC & Annual Compliance in Mumbai for Companies & LLPs

Every registered company and LLP in India must file annual returns with the Registrar of Companies — even with zero revenue. Miss a deadline and penalties start at ₹100 per day per form with no upper cap. Miss two years and directors can be disqualified for five years. We track every deadline.

Annual filings for companies

Form	Purpose	Due date
AOC-4	Financial statements (balance sheet, P&L, auditor's report)	Within 30 days of AGM
MGT-7 / MGT-7A	Annual return (company details, shareholders, directors)	Within 60 days of AGM
ADT-1	Intimation of auditor appointment	Within 15 days of AGM
DIR-3 KYC	Director KYC verification	30 September every year
DPT-3	Return of deposits and outstanding loans	30 June every year

AGM must be held by 30 September for March-ending companies. AOC-4 must be filed before MGT-7. OPC files AOC-4 within 180 days of FY end and is exempt from holding an AGM.

Annual filings for LLPs

Form	Purpose	Due date
Form 11	Annual return (partner details, contributions)	30 May every year
Form 8	Statement of account and solvency	30 October every year

Both forms must be filed even if the LLP had no business activity — file with nil values. LLP audit is mandatory if turnover exceeds ₹40 lakh or capital contribution exceeds ₹25 lakh.

Board meetings & resolutions

Minimum 4 board meetings per year — one per quarter, gap not exceeding 120 days
First board meeting within 30 days of incorporation
Resolutions required for: auditor appointment, financial statement approval, director changes, bank accounts, share allotments, borrowings and related-party transactions

Statutory registers

Companies must maintain registers at the registered office, including:

Event-based filings

Corporate events trigger separate MCA filings — most due within 30 days:

DIR-12 — appointment or resignation of directors
SH-7 — increase in authorised share capital
PAS-3 — allotment of shares
INC-22 — change of registered office address
MGT-14 — filing of board and special resolutions
CHG-1 / CHG-4 — creation or satisfaction of charges

Penalties for non-compliance

Violation	Consequence
Late AOC-4 or MGT-7	₹100 per day per form — no upper cap
Late DIR-3 KYC	DIN deactivated; ₹5,000 reactivation fee
Non-filing for 2+ consecutive years	Director disqualification under Sec 164(2) — barred for 5 years
Persistent non-filing	ROC may initiate strike-off proceedings
Late LLP Form 8 / Form 11	₹100 per day per form — no cap

Frequently asked questions

Does my company need to file even with zero revenue?

Yes. All registered companies and LLPs must file annual returns regardless of turnover. Non-filing leads to penalties, director disqualification and potential strike-off.

What happens if my DIN is deactivated?

You cannot sign or file any MCA forms until you file DIR-3 KYC with a ₹5,000 penalty fee to reactivate your DIN.

Can directors be disqualified for missing filings?

Yes. Under Section 164(2), directors of companies that have not filed annual returns for two consecutive years are disqualified from being appointed as a director in any company for five years.

What is the difference between AOC-4 and MGT-7?

AOC-4 contains financial statements — balance sheet, profit and loss. MGT-7 is the annual return with company details, shareholding pattern and meeting records. Both are mandatory.

Is audit mandatory for my LLP?

Only if your LLP's turnover exceeds ₹40 lakh or capital contribution exceeds ₹25 lakh in any financial year.