Annual ROC Filing (AOC-4 + MGT-7) in India 2026

Every Indian company incorporated under the Companies Act 2013 faces the same calendar pressure each year. The Annual General Meeting ends, and the compliance clock starts. AOC-4 must reach the MCA21 portal within 30 days. MGT-7 follows within 60 days. Miss either deadline and Section 137 penalty notices land on the company's registered email, followed by prosecution risk. For directors, an expired DIN via DIR-3 KYC freezes their ability to sign filings at exactly the moment they need to sign most. The cost in time and anxiety is real, and the stakes are legal. KAMRIT Financial Services LLP manages the full Annual ROC Filing cycle end to end. From financial statement preparation under Section 129 to the directors report under Section 134, from MGT-7 compilation to DSC-based MCA21 submission, we handle the entire process so your management team stays focused on the business. Our pricing starts at ₹4,899 per year for the standard package and runs through ₹14,899 for a full compliance retainer. No surprise escalation fees. No last-minute scrambles the week before the deadline.

What is Annual ROC Filing (AOC-4 + MGT-7) in India 2026?

AOC-4 and MGT-7 are the twin pillars of statutory compliance every Indian company must file with the Ministry of Corporate Affairs every year. Under Section 137 of the Companies Act 2013, a company must file Form AOC-4, which contains the full financial statements including balance sheet, profit and loss account, cash flow statement, and notes to accounts. Under Section 92 of the same Act, Form MGT-7 captures the annual return, a summary of the company's share capital, register of members, borrowings, and details of its directors, managerial personnel, and meetings held during the financial year. Both forms are submitted exclusively through the MCA21 portal (now the MCA 3.0 interface) and require digital signatures from at least one director. AOC-4 carries a statutory due date of 30 days from the date of the AGM. MGT-7 must follow within 60 days of the AGM. Companies incorporated during the financial year, companies that did not hold an AGM, and One Person Companies fall under separate provisional timelines provided under Section 137(1) second proviso. The filing year is assessed against the financial year ended March 31 for companies on a standard April-to-March cycle. Every company that existed during the financial year must file, regardless of whether it was active or dormant. Non-filers attract penalty notices under Section 137, potential prosecution under Section 137(8), and their MCA master data reflects default status, which affects loan eligibility and regulatory trust.

Who needs this

Any company incorporated under the Companies Act 2013 that existed during the financial year is a mandatory annual ROC filer. The obligations apply equally to listed and unlisted companies, dormant entities, and OPCs. Small companies under the Companies Act 2013 definition and companies below specified thresholds may qualify for simplified form variants and reduced fee slabs.

• Every company registered under the Companies Act 2013, including private limited, public limited, OPC, and section 8 companies.
• Small companies as defined under Section 2(85) of the Companies Act 2013: paid-up capital under ₹50 lakh and turnover under ₹2 crore.
• Companies that have completed their first financial year since incorporation, regardless of when the AGM is held.
• OPC (One Person Company) where the single director is also the shareholder, filing Form MGT-7 and AOC-4.
• Companies with foreign subsidiaries that must file Form 3CDS along with consolidated accounts.
• Companies subject to CSR obligations under Section 135 requiring mandatory board report disclosure.
• Companies where one or more directors hold DINs requiring annual DIR-3 KYC verification through MCA.
• Companies that missed the 30-day AOC-4 deadline post-AGM and are filing under the provisional timeline under Section 137(1) second proviso.
• Companies undergoing voluntary or compulsory striking off that must bring ROC filings current before the process concludes.
• Companies with paid-up share capital above ₹50 lakh where the full MCA fee slab applies on Form AOC-4.

Documents required

The document package for Annual ROC Filing is dense and cross-referenced. Every document in the stack must reflect the financial year being reported, bear current DIN or GST-linked information, and carry authorised signatures. KAMRIT reviews each page before MCA XML generation to prevent rejected filings.

• Audited financial statements: Balance Sheet (Section 129), Statement of Profit and Loss, Cash Flow Statement, and Notes to Accounts prepared under Ind AS (listed/ large) or AS (others).
• Directors Report under Section 134 including CSR policy, composition, and spending disclosures if Section 135 applies.
• Form MGT-7 XML generated from the company's register of members and shareholders with capital structure reconciled.
• Form AOC-4 XML containing the signed financial statements in the prescribed MCA format.
• Form DIR-3 KYC for each director whose DIN requires annual verification, with valid PAN, Aadhaar, and residential proof.
• Form 3CDS if the company has interests in foreign subsidiaries, as required under the FEMA regulations.
• Form 23AC or Form 23ACA for companies filing under the small company or OPC simplified provisions.
• Board Resolution authorising the financial statements and nominating the director signing Form AOC-4.
• AGM Notice and Minutes confirming the date of the meeting, which determines the statutory due date for both forms.
• Shareholding pattern withPAN-linked entries for every shareholder, cross-verified against Form MGT-7.
• Updated Registered Office Address proof if the address changed during the financial year, triggering Form INC-22.
• GST Annual Return reconciliation if the company claims input tax credit, to align with the GSTR-9 filing data.

How KAMRIT runs it, step by step

KAMRIT's Annual ROC Filing process runs over five structured stages from document intake to SRN confirmation on the MCA21 portal. The first two stages are KAMRIT-controlled; stages three and four involve DSC signing that requires client participation; stage five is regulator-controlled with realistic working-day expectations.

1. Document Intake and Verification. KAMRIT sends a structured document checklist on engagement. The client delivers audited financials, directors report, AGM minutes, shareholding records, and DIR-3 KYC forms for each director. Our team verifies DIN statuses on the MCA portal, confirms whether the company qualifies as a small company, and flags any outstanding prior-year ROC defaults before proceeding. This stage runs 1 to 2 working days from receipt of complete documents.
2. Financial Statements Review and AOC-4 XML Preparation. The audited financial statements are reviewed against the Companies Act 2013 Schedule III format. For small companies, the simplified Schedule III format is confirmed. The AOC-4 XML is generated in the prescribed MCA schema, cross-checking share capital figures, director remuneration, and related-party disclosures. KAMRIT flags any discrepancies before digital signing. This stage takes 2 to 3 working days.
3. MGT-7 Annual Return Compilation and DIR-3 KYC Preparation. Form MGT-7 is compiled from the company's register of members, share transfer records, and board meeting data. Every shareholder entry is reconciled against PAN-linked records. The MGT-7 XML is generated and checked against the share capital figure used in Form AOC-4. Simultaneously, Form DIR-3 KYC is prepared for each director whose DIN falls within the annual verification window. DSC signing by authorised directors is arranged at this stage. This stage runs 1 to 2 working days.
4. DSC Signing and MCA21 Portal Submission. Both AOC-4 and MGT-7 XML files, along with DIR-3 KYC forms, are uploaded to the MCA21 portal (MCA 3.0). The authorised director uses their USB token or cloud-based DSC to digitally sign each form. Government filing fees are calculated based on the company's paid-up capital slab and paid via MCA portal gateway. KAMRIT monitors the SRN (Service Request Number) upon successful submission. This stage completes within 1 working day of DSC availability.
5. MCA Processing, SRN Confirmation, and Default Clearance. The ROC office processes the filed forms. Standard filings typically receive SRN confirmation within 5 to 15 working days. New companies or provisional filings under Section 137(1) second proviso may take 15 to 30 working days. If the MCA raises a data query or correction notice, KAMRIT handles the resubmission within the permitted window. SRN confirmation marks the end-to-end completion of the filing cycle. Timeline: 5 to 30 working days from submission date.

Timeline

From the date KAMRIT receives complete documents, the internal preparation and filing stages take 5 to 8 working days in total. This covers document verification, financial statements review, AOC-4 and MGT-7 XML generation, DSC signing, and MCA portal submission. The MCA21 regulator stage runs 5 to 15 working days for standard filings under Section 92 and Section 137, producing the SRN (Service Request Number) confirmation within that window. New companies relying on the Section 137(1) second proviso provisional timeline face a regulator window of 15 to 30 working days. If the ROC office raises a data query or notice of discrepancy, KAMRIT manages the resubmission, which can extend the overall cycle by 5 to 15 additional working days. From kickoff to SRN confirmation, clients should plan for a realistic range of 15 to 35 working days, or up to 60 working days for provisional or query-affected filings. The statutory due date is anchored to the AGM date, not the filing date, so companies must complete their AGM before the compliance clock begins.

How our pricing compares

KAMRIT's Annual ROC Filing starts at ₹4,899 per year. This positions us between the budget operators and the premium platforms. IndiaFilings quotes ₹5,999 to ₹7,999 for a standard AOC-4 and MGT-7 filing, with government fees charged separately, and their turnaround is typically 5 to 7 working days for preparation. Vakilsearch prices around ₹5,999 to ₹8,499 with similar exclusions and a 5 to 7 day preparation window. LegalRaasta offers an entry package at ₹4,999 to ₹6,499 but their turnaround in practice runs 7 to 10 working days for preparation, and government fees are passed through at actual cost. ClearTax, the largest platform by ITR volume, charges ₹6,999 to ₹9,999 for ROC filings and the price includes ITR linking review, though their ROC-specific expertise is narrower than their GST and ITR practice. Across all four competitors, government MCA filing fees are excluded from the quoted package price. These range from ₹200 per form for companies with paid-up capital under ₹1 lakh, to ₹400 for capital between ₹1 lakh and ₹5 crore, and ₹600 per form for capital above ₹5 crore. DIR-3 KYC fees of ₹500 per director are also excluded across the market. KAMRIT's ₹4,899 package includes AOC-4, MGT-7, and DIR-3 KYC preparation, a 3 to 5 working day internal turnaround, and direct MCA portal submission. Government fees are quoted transparently at actual MCA rates. Our price position is justified by ROC-specialist depth rather than generalist platform volume, and by the faster internal turnaround that reduces the risk of deadline pressure.

Common mistakes KAMRIT avoids

The most common ROC filing failures that trigger MCA penalty notices and prosecution notices under Section 137(8) are entirely preventable with professional preparation. Most arise from treating the AGM as a formality rather than the legal trigger for the filing clock.

• Missing the 30-day AOC-4 deadline because the AGM itself was delayed. The statutory clock starts on the AGM date, not the financial year end, and the MCA treats late AGMs as late filings.
• Filing Form AOC-4 with unsigned financial statements. Section 134 requires the balance sheet to bear director signatures before XML generation. An unsigned scan submitted instead of the correct XML triggers immediate rejection.
• Incorrect share capital figures in MGT-7 that do not reconcile with Form AOC-4. The MCA master data cross-checks these figures and flags discrepancies immediately, triggering query notices.
• Forgetting DIR-3 KYC for one or more directors. An expired DIN blocks DSC signing of all MCA forms, including AOC-4 and MGT-7. The DIN must be current before portal submission.
• Small companies filing the standard Schedule III format instead of the simplified Schedule III variant, leading to incorrect disclosure fields and MCA mismatch notices.
• Filing MGT-7 without updating the register of members for share transfers that occurred during the financial year. Share transfer dates, transfer deed references, and PAN-linked entries must be current.
• Missing Form 3CDS for companies with foreign subsidiary interests. FEMA compliance failure here has consequences beyond the MCA filing and can trigger RBI scrutiny.
• Failing to file Form INC-22 for a change of registered office address that occurred during the financial year before the AOC-4 due date. The ROC filing will show a mismatch against the MCA master data.