ROC Filing Deadlines & Penalties Explained
Every company registered under the Companies Act, 2013 in India must file its statutory returns with the Registrar of Companies (ROC). These filings ensure legal compliance, transparency, and avoid heavy penalties. Missing deadlines can cost businesses dearly, so here’s a clear breakdown of the ROC filing deadlines and the penalties for non-compliance.
Key ROC Filing Deadlines
Below is the essential calendar for staying compliant throughout the year.
| Form | Deadline | Purpose / Details |
|---|---|---|
| Form AOC-4 | Within 30 days of AGM | Filing of Financial Statements (Balance Sheet, P&L, Cash Flow, Directors’ Report, etc.). |
| Form MGT-7 | Within 60 days of AGM | Annual Return capturing shareholding patterns, directors, and key compliance info. |
| Form ADT-1 | Within 15 days of AGM | Required if an Auditor is appointed or reappointed in the AGM. |
| DIR-3 KYC | 30th September (Annually) | Mandatory KYC for every Director holding a DIN. |
| Form DPT-3 | 30th June (Annually) | Return of Deposits & Outstanding Loans. |
| Form MSME-1 | Apr-Sep: 30th Oct Oct-Mar: 30th Apr |
Half-yearly return regarding outstanding payments to MSMEs. |
Penalties for Non-Compliance
Failing to file ROC forms on time is no longer a minor oversight; it results in immediate financial impact.
⚠️ Warning: Hefty Fines Apply
- Additional Filing Fees: ₹100 per day of delay per form. There is no maximum cap, meaning delays can cost lakhs.
- Company Penalties: The company may be fined between ₹50,000 to ₹25,00,000 depending on the form and period of default.
- Director Penalties: Officers in default (Directors/KMP) can be fined ₹50,000 to ₹5,00,000.
- Auditor Consequences: Auditors failing to report can face penalties and disqualification.
Why ROC Compliance is Important
- Avoid penalties & legal notices
- Maintain company’s active status with MCA
- Build investor & banker confidence
- Ensure smooth business operations (bank loans, tenders, and government registrations often require proof of compliance)
Quick Compliance Tips
- Calendarize it: Mark all important deadlines in your compliance calendar immediately.
- Don't wait: File forms well before the due date to avoid last-minute MCA portal glitches.
- Hire Experts: Engage a professional CA/CS to handle filings to ensure they are error-free.
- Check Status: Use the MCA portal regularly to check notifications and compliance alerts.
Conclusion
ROC filings are not just legal formalities—they protect your company from heavy fines and legal complications. Staying compliant with ROC deadlines builds credibility and ensures long-term business stability.
Need help? If you find compliance confusing, our team can assist you with ROC filings, annual returns, and statutory compliance management.