A company can sit quiet for a year and still owe the Registrar a full set of filings. No revenue, no hiring, no new customers, and yet AOC-4, MGT-7 and, for many, ADT-1 fall due all the same. The bill for forgetting is not a polite reminder: it is an additional fee of ₹100 a day per form, with no upper limit, and over time directors can find themselves disqualified.
If you are comparing options for the best ROC annual compliance in Delhi, this page sets out the full calendar for a private limited company and an LLP, flags what changed recently, and explains how a compliance partner works. Recent changes include the three-yearly director KYC from 31 March 2026, the revised small company limits from 1 December 2025 and the CCFS-2026 relief window, which has now run its course.
PC Media House works online from Delhi for companies and LLPs across Delhi NCR and India, starting From ₹5,999/year. You will find the due dates, documents, process, fees, a comparison and the common mistakes below, followed by ten questions we are asked often.
What annual ROC compliance means and why it matters
Every company registered under the Companies Act, 2013 and every LLP registered under the LLP Act, 2008 has to report to the Registrar of Companies once a year. Companies file their financial statements and an annual return; LLPs file an annual return and a statement of account and solvency. These public filings are how the Registrar, banks, investors and counterparties check that an entity is alive and compliant.
The consequences of silence build slowly and then quickly. Additional fees accrue daily. After two consecutive years without filing, the Registrar can begin proceedings to strike the company off. After three continuous years, directors can be disqualified under section 164(2) for five years in any company, and a DIN can be deactivated for missed KYC. For a founder who plans to raise money or take a loan, a poor MCA record is an avoidable obstacle. Banks and investors often check the filing history on the MCA portal before they respond, so a clean calendar quietly supports every other business plan.
If you have not yet incorporated, our guides on private limited company registration, OPC registration and LLP registration explain how the structure you pick changes the annual compliance you will carry.
The annual calendar for a private limited company
Deadlines for most company forms are counted from the AGM, which must be held within six months of the financial year end, that is, by 30 September for a year ending 31 March. The table shows the position for financial year 2025-26, assuming an AGM on 30 September 2026.
| Form | What it is | Due date |
|---|---|---|
| AOC-4 | Financial statements filed with the Registrar | Within 30 days of the AGM, about 30 October 2026 |
| MGT-7 or MGT-7A | Annual return; MGT-7A is the simplified version for OPCs and small companies | Within 60 days of the AGM, about 29 November 2026 |
| ADT-1 | Notice of appointment or reappointment of auditor | Within 15 days of the meeting that appoints the auditor |
| DPT-3 | Return of deposits and certain outstanding loans | By 30 June each year |
| MSME-1 | Half-yearly return of payments overdue to micro and small suppliers | By 30 April and 31 October, where such dues exist |
| INC-20A | Declaration of commencement of business for newly incorporated companies | Within 180 days of incorporation |
| DIR-12 | Appointment, resignation or change of directors | Within 30 days of the event |
Dates reflect the position as understood on 7 October 2026. One person companies hold no AGM, and their AOC-4 is due within 180 days of the year end. Check the MCA for any circular that changes a date.
The additional fee for a late AOC-4 or MGT-7 is ₹100 per day per form, with no upper limit, on top of the normal fee. Suppose a company with a 30 September AGM files its AOC-4 on 30 January instead of 30 October. That is about 92 days of delay, and the additional fee alone would be roughly ₹9,200 for that one form before the other form and any penalties are counted.
Board meetings, registers and other housekeeping
The forms in the table are the visible part of compliance. Underneath them sit routine duties that the Registrar or an investor may ask about during due diligence, and that are far easier to keep up as you go than to rebuild later.
- Hold the required number of board meetings in the year, with gaps between meetings kept within the legal limit; small companies need fewer meetings than other companies.
- Maintain the statutory registers, such as the register of members, register of directors and register of charges, and update them when something changes.
- Record shareholder and board decisions in signed minutes, since the forms are only as reliable as the resolutions behind them.
- Keep the auditor's appointment, tenure and consent papers together, because ADT-1 is built from them.
- File event-based forms, such as DIR-12 for director changes, within their own deadlines rather than waiting for the annual cycle.
What changed recently: DIR-3 KYC, small companies and CCFS-2026
Director KYC is now every three years
Many older guides describe DIR-3 KYC as an annual task due by 30 September. That is no longer the position. The Ministry of Corporate Affairs notified amendments on 31 December 2025, effective 31 March 2026, replacing the annual KYC with an abridged KYC once every three years. Directors who have completed KYC are next due by 30 June 2028. The revised form also serves to update mobile number, email address and residential address, and to reactivate a DIN, with digital signature and professional certification needed only where the contact or address details are being updated.
A bigger small company
Through G.S.R. 880(E) dated 1 December 2025, the limits for a small company were raised to paid-up share capital of up to ₹10 crore and turnover of up to ₹100 crore, subject to the usual exclusions such as holding and subsidiary companies. Small companies generally file the simplified MGT-7A, need only two board meetings in a year, and are not required to include a cash flow statement. Many private companies that were just above the earlier limits now qualify, so the form and the meeting calendar may change for you.
CCFS-2026
The Companies Compliance Facilitation Scheme, 2026 opened on 15 April 2026. It allowed overdue annual filings such as AOC-4, MGT-7 and ADT-1 to be made by paying the normal fee and only a fraction of the additional fee, and it covered companies, not LLPs. It was extended more than once, and reports indicate the last extension ran to 15 September 2026. For filings made now, assume the full additional fee applies unless the MCA's circulars say otherwise, and expect the Registrar to be more active against persistent defaulters.
Annual compliance for an LLP
An LLP does not hold an AGM, but it still has two annual filings with the Registrar: Form 11, the annual return, and Form 8, the statement of account and solvency. Both are required even if the LLP has had no business in the year.
| Form | What it is | Due date |
|---|---|---|
| Form 11 | Annual return of the LLP | Within 60 days of the financial year end, 30 May for a March year end |
| Form 8 | Statement of account and solvency | By 30 October for a March year end |
| Income tax return (ITR-5) | Return of income of the LLP | Depends on whether audit applies; see the ITR calendar |
| DIR-3 KYC for designated partners | KYC of persons holding a DIN | Once every three years under the revised rule |
LLP accounts must be audited where contribution exceeds ₹25 lakh or turnover exceeds ₹40 lakh. Late fees for Forms 11 and 8 are graded by delay and by contribution slab.
Many LLPs also need an income tax return each year and, with it, books that tie to the Form 8 figures. Our ITR filing service handles ITR-5 alongside the ROC work, so the numbers match across filings.
Suppose an LLP formed by two consultants has billed little in its first year and the partners assume nothing is due. Form 11 and Form 8 are still required, the filings will show small figures, and the cost of skipping them grows with every day of delay. A short, accurate filing now is cheaper than a long catch-up later.
Documents we need from you
The quality of the first handover decides how quickly the filings go through. A company that has maintained minutes and registers is easy to take on; one that has not is still workable, but the board needs to ratify and reconstruct records.
- Company identifiers: CIN or LLPIN, PAN, registered office address, memorandum and articles or LLP agreement.
- People: DINs and DSCs of directors or designated partners, shareholder or partner details and the shareholding pattern.
- Accounts: signed balance sheet, profit and loss account and notes, plus the auditor's report and appointment letter where an auditor is in place.
- Transaction details: deposits and loans received, related party transactions and any dues to micro and small suppliers.
- Meeting records: earlier board and general meeting minutes, and registers maintained so far.
How we file your annual returns
Step 1: Review of your MCA record
We read the master data and past filings to see what is pending, and whether any year needs to be filed before the current one.
Step 2: Calendar and checklist
You receive a dated calendar with the forms that apply to your entity, and a document list.
Step 3: Meeting paperwork
Notices, minutes and resolutions for the board and the AGM are drafted from your actual facts and checked by you.
Step 4: Form preparation
AOC-4, MGT-7 or MGT-7A, ADT-1, DPT-3, MSME-1 or LLP forms are prepared from the approved accounts.
Step 5: Review and signing
Directors or partners review the forms and sign using their digital signatures.
Step 6: Filing and acknowledgement
We file on the MCA21 portal, pay the fee and send the acknowledgement, with a note of the next due date.
When financials and signatures are ready, a regular set of annual forms is usually prepared and filed in about 5 to 10 working days. Pending years take longer, because each year has to be filed in order and the accounts for earlier years may need to be reconstructed.
If several years are pending, we first list each missing form against its year, estimate the additional fees that have already accrued and agree a filing order with you. Directors then see the full cost before any payment is made, which makes it easier to decide whether to file everything now or to clear the oldest years first.
Fees and pricing
Two kinds of amounts matter: what the Registrar charges and what we charge. The Registrar's normal fee is shown on the MCA portal at the time of payment and depends on the form and, for most company forms, on authorised capital. Late filing adds the additional fee. Our own fee starts From ₹5,999/year.
| Item | Amount | Notes |
|---|---|---|
| Normal MCA fee for AOC-4 and MGT-7 | Slab-based, shown at payment | Depends on authorised capital |
| Additional fee, late AOC-4 or MGT-7 | ₹100 per day per form, no upper limit | Applies on top of the normal fee |
| Additional fee, late LLP Form 11 or Form 8 | Rises with days of delay | Depends on the LLP's contribution slab |
| PC Media House professional fee | From ₹5,999/year | Starting price for annual ROC compliance |
Amounts reflect the fee framework as understood on 7 October 2026. Confirm the figure on the MCA21 portal before paying.
What changes the fee is the entity type, how many forms apply, whether accounts need to be prepared, how many years are pending and how many directors need KYC support. A statutory audit by an independent auditor is a separate engagement and is not part of our filing fee. If your bookkeeping needs attention first, see our bookkeeping and virtual CFO services.
Handling ROC filings yourself or with a partner, and what goes wrong
| Point | In-house or founder-led | Dedicated ROC compliance partner |
|---|---|---|
| Compliance calendar | Spreadsheet or memory | Dated calendar tied to AGM and entity type |
| Preparation of forms | Learning the forms while filing | Prepared from approved accounts with a checklist |
| Rule changes | Often noticed late | Applied before filing |
| Backlog | Exposure is hard to size | Pending years mapped and sequenced |
| Cost | No fee, but risk of ₹100 per day additional fees | A yearly fee, from ₹5,999/year here |
Companies with a company secretary on staff may not need outside help.
Mistakes to avoid
- Assuming a company with no turnover is exempt from AOC-4 and MGT-7.
- Holding the AGM late and finding that the filing deadlines move with it.
- Forgetting ADT-1 after an auditor is appointed or reappointed.
- Letting the DIN be deactivated for missed KYC and then being unable to sign filings.
- Leaving several years pending until a strike-off notice arrives.
After filing: records, next steps and how we work
Keep the filed forms, challans, signed accounts and minutes together for the life of the company; the Companies Act expects books of account to be retained for at least eight financial years. A good habit is to place the next year's due dates on the calendar the day the acknowledgement arrives.
Annual ROC work links to other compliance. An employer with staff may need PF and ESIC registration, and a growing business can look at Startup India DPIIT registration for recognition benefits. Common mistakes at the registration stage are covered in our guide to company registration mistakes.
How PC Media House works
- We work online from Delhi and serve companies and LLPs across Delhi NCR and India, with calls and, by appointment, meetings.
- You get an itemised quote and a defined scope before work begins, and no hidden charges.
- Directors or partners review and sign every form; nothing is filed without approval.
- We cannot promise how the Registrar will act on a particular case, only that filings will be prepared carefully and on time.
- To start, share your CIN or LLPIN through our contact page.
Frequently Asked Questions (FAQs)
A company holds its AGM within six months of the year end, so by 30 September 2026. AOC-4 is due within 30 days of the AGM and MGT-7 or MGT-7A within 60 days, which is about 30 October and 29 November 2026 for a 30 September AGM. One person companies hold no AGM and have separate timelines.
AOC-4 and MGT-7 deadlines are counted from the date of the AGM, so a late AGM pushes those dates but also means the company has defaulted on the AGM requirement itself. Extensions are possible only through the Registrar with a valid reason. Holding the AGM on time keeps the whole sequence simple.
Yes. The Ministry of Corporate Affairs replaced the annual director KYC with an abridged KYC once every three years, through rules notified on 31 December 2025 and effective from 31 March 2026. Directors who have completed KYC are next due by 30 June 2028. A DIN can still be deactivated if KYC is missed.
LLP Form 11, the annual return, is due within 60 days of the financial year end, which is 30 May for a March year end. Form 8, the statement of account and solvency, is due by 30 October. Both must be filed every year, even if the LLP had no business, and late fees apply.
For companies, the additional fee for late AOC-4 or MGT-7 is ₹100 per day per form, with no upper limit, on top of the normal fee. Penalties under the Companies Act can also apply. LLP forms carry an additional fee that increases with the length of delay. Filing late can cost far more than the original fee.
A notification dated 1 December 2025 raised the limits to paid-up capital of up to ₹10 crore and turnover of up to ₹100 crore, subject to the usual exclusions such as holding and subsidiary companies. Small companies can file the simplified MGT-7A and enjoy some other relaxations. Check eligibility against the definition before relying on it.
ADT-1 reports an auditor's appointment to the Registrar within 15 days of the meeting that appoints the auditor. DPT-3 is a return of deposits and certain loans, due by 30 June. MSME-1 is a half-yearly return for companies with payments to micro and small suppliers overdue beyond 45 days. We tell you which apply.
It still files AOC-4 and MGT-7 every year, and the DIN KYC rules still apply. If the company has truly stopped operating, options such as applying for dormant status or striking off the company can be considered, but they have their own procedures and conditions. We review the facts before suggesting a route.
The Companies Compliance Facilitation Scheme, 2026 started on 15 April 2026 and was extended more than once; reports say its last extension ran to 15 September 2026. It covered companies, not LLPs. Check the MCA's latest general circulars for any further notice, because normal additional fees apply to filings outside such a scheme.
The label From ₹5,999/year is the starting price for annual ROC compliance. The final quote depends on whether the entity is a company, OPC or LLP, how many forms are needed, whether accounts need preparing and whether earlier years are pending. You receive an itemised quote before any filing starts.
Sources and Official Links
Facts on this page were checked against the sources below, last reviewed on 7 October 2026. Fees, thresholds and rules can change, so confirm the current position on the official site before you pay or file.
- pib.gov.in/PressReleasePage.aspx?PRID=2210552®=3&lang=1
- pib.gov.in/PressReleseDetailm.aspx?PRID=2210429®=3&lang=1
- businesstoday.in/amp/latest/corporate/story/small-company-definition-updated-mca-raise-capital-turnover-limits-startups-msmes-504696-2025-12-02
- taxupdate.in/corporate-law/861/dir-3-kyc-2026-three-year-cycle-gsr-943e-no-september-deadline
- corplawupdates.in/updates/form-aoc-4-filing-fy-2025-26-mca-v3-changes
- khannaandassociates.com/blog/mgt-7-due-date-fy-2025-26
- legalwiz.in/blog/roc-compliance-calendar-for-fy-2026-2027
- patronaccounting.com/blog/private-limited-company-compliance-guide-2026
- companyji.com/learn/ccfs-scheme-2026-extended
- corplawupdates.in/updates/mca-companies-compliance-facilitation-scheme-ccfs-2026
- tallysolutions.com/accounting/llp-form-11-annual-return
- setindiabiz.com/llp-annual-compliance