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ROC

Statutory audit, AGM & ROC annual filings

Authority: MCA · Registrar of Companies · Companies Act

Even without revenue, companies are audited, hold an AGM and file AOC-4 and MGT-7. Late fees run at ₹100 a day with no cap, so company-law filings belong on the same calendar.

What to do

Official: confirmed from the law, government notifications and expert sources · Case-specific: whether or how much it applies depends on your company; Adullam assesses it for you in consultation · Example: illustrative only.

AnnualOfficial

Every Indian company is audited each year, even without revenue, and subsidiaries of foreign companies can't use small-company relief.

Source: beaconfiling.com ·
AnnualOfficial

Within six months of year-end, usually by 30 September.

Source: beaconfiling.com ·
AnnualOfficial

Within 30 days of the AGM; ₹100 a day, no cap.

Source: adullamcorp.com ·
AnnualOfficial

Within 60 days of the AGM; ₹100 a day, no cap.

Source: adullamcorp.com ·
AnnualOfficial

Every three years by 30 June from 31 March 2026; ₹5,000 per DIN and deactivation if late.

Source: patronaccounting.com ·
As neededOfficial

File within 15 days of the AGM that appoints or reappoints the auditor.

Source: tallysolutions.com ·
As neededOfficial

Within 180 days; ₹50,000 company, ₹1,000/day officers, possible strike-off.

Source: adullamcorp.com ·
AnnualOfficial

File MSME-1 half-yearly (30 April, 31 October) if MSME suppliers are unpaid beyond 45 days.

Source: tallysolutions.com ·

Deadlines


Source: patronaccounting.com ·
MCA

Source: patronaccounting.com ·
MCA

Source: beaconfiling.com ·
MCA

Source: adullamcorp.com ·
MCA

Source: adullamcorp.com ·
MCA

What we need from you

  • Audited accounts and auditor's report
  • Board and general meeting minutes
  • Directors' report
  • Shareholder register and changes

Good to know

Company law (MCA), tax (income tax, GST) and FDI (RBI) are different regulators; Adullam keeps all four on one calendar.

Source: adullamcorp.com ·

Penalties & interest

₹100 a day per form, no cap — ₹73,000 for both after a yearOfficial Source: adullamcorp.com ·
₹5,000 per DIN and deactivationOfficial Source: patronaccounting.com ·
₹50,000 + ₹1,000 a day per officerOfficial Source: adullamcorp.com ·

Our fees

Example: ₹15,000–₹50,000 plus ~₹600–₹1,200 feesExample Source: patronaccounting.com ·
Example: ₹50,000–₹3 lakhExample
SETUP

See post-setup compliance

Adullam Incorporation lists company-law annual filings and dates.

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Recent cases

Confirmed cases plus illustrative examples within real ranges; examples are labelled.

Example

A dormant company skipped AOC-4 and MGT-7 for three years; uncapped fees passed ₹2 lakh.

Request a consultation

Are any of our Indian filings missing?

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Phone+82-10-7641-4018
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Audit & ROC · Adullam Tax & Accounting