ROC Annual Filing Checklist for Private Limited Companies

Every Private Limited Company and LLP registered in India must file annual returns with the Registrar of Companies (ROC). Missing these filings leads to heavy penalties — sometimes running into lakhs. Here's a comprehensive checklist of all mandatory ROC filings.

Annual Filings for Private Limited Companies

AOC-4 (Financial Statements) must be filed within 30 days of the AGM. It includes the balance sheet, profit and loss account, cash flow statement, and notes to accounts. MGT-7 (Annual Return) is due within 60 days of the AGM and contains details about the company's shareholders, directors, and share capital.

Event-Based Filings

DIR-12 must be filed within 30 days of any director appointment, resignation, or change. SH-7 is required when share capital changes. CHG-1 is for creating or modifying charges on company assets. INC-22 is needed when the registered office address changes. Each missed filing attracts penalties of ₹100/day with no upper limit.

DIN KYC — The Annual Must-Do

Every director must file DIR-3 KYC annually by September 30. Failure to file leads to the DIN being marked as "deactivated," which prevents the director from signing any MCA forms until the KYC is completed with a ₹5,000 penalty.

LLP-Specific Filings

LLPs must file Form 8 (Statement of Accounts) and Form 11 (Annual Return) every year. The deadlines are October 30 and May 30 respectively. LLPs with turnover above ₹40 lakhs or contribution above ₹25 lakhs must also get their accounts audited.

Managing ROC Compliance with KaryiQ

KaryiQ Practice tracks every ROC form for every client company. The system knows which forms are applicable based on the entity type, generates deadline reminders, tracks MCA portal status (STP Approved, Under Query, Rejected), and maintains a complete filing history. For firms managing 50+ companies, this alone saves dozens of hours per month.