ROC Annual Compliance Checklist for Private Limited Companies

Registering a company is just the start — every Private Limited Company must complete annual ROC (Registrar of Companies) compliance, regardless of turnover or whether it did any business. Skipping it invites daily penalties and can even lead to director disqualification.

Key Annual ROC Filings

• Form AOC-4 — filing of financial statements, typically within 30 days of the AGM.
• Form MGT-7 / MGT-7A — annual return, typically within 60 days of the AGM.
• DIR-3 KYC — annual KYC of every director with a DIN.
• Form DPT-3 — return of deposits / outstanding loans, filed annually.
• Form MBP-1 & DIR-8 — disclosure of interest and non-disqualification by directors (at the first board meeting of the year).

Event-Based Compliances

Beyond annual filings, certain events trigger their own forms — for example:

• Allotment of shares — PAS-3
• Change of directors — DIR-12
• Change of registered office — INC-22
• Creation/modification of charges — CHG-1

Board Meetings & AGM

• Hold at least 4 board meetings a year (gap not exceeding 120 days).
• Hold an Annual General Meeting (AGM) within 6 months of the financial year end.
• Maintain statutory registers and minutes.

Income Tax & Audit

• Get accounts audited by a Chartered Accountant.
• File the company’s income tax return (and tax audit if applicable).
• Deduct and deposit TDS, and file TDS returns quarterly.

What Happens If You Miss Deadlines?

Late ROC filings attract a penalty of ₹100 per day per form with no upper cap, plus additional fees. Prolonged default can lead to the company being struck off and directors being disqualified for up to 5 years.

Frequently Asked Questions

Do dormant/zero-revenue companies need to file? Yes — compliance is mandatory even with no business activity.

Can one professional handle it all? Yes, a compliance package typically bundles ROC, income tax and TDS so nothing slips.

This guide is for general information only. Government scheme rules, fees and timelines change from time to time — verify the latest on the official portal or talk to a Consovia advisor before applying.