What is the late filing penalty for missing RoC filing deadlines?

Under Section 403 of the Companies Act, 2013, failing to file Form AOC-4 or MGT-7 within the statutory timeline attracts a mandatory additional fee of ₹100 per day of delay per form, without any upper ceiling.

What are the statutory due dates for AOC-4 and MGT-7?

Form AOC-4 must be filed within 30 days of the AGM (typically by October 29th for AGMs held on September 30th). Form MGT-7/7A must be filed within 60 days of the AGM (typically by November 29th).

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RoC Annual Filing

Get expert assistance for RoC Annual Filing with I-Pro Solutions. Transparent fees, fast online filing, dedicated CA support, and complete legal compliance.

Statutory basis: Applicable Central and State regulatory frameworks in India.

Turnaround

7–14 Days

₹

Starts from

₹5,999

Money-back accuracy

Guaranteed

Total starting from

₹5,999

Professional + estimated government fee

Professional fee₹4,999 starts with

Government fee (est.)₹1,000 (MCA Standard Filing Fees)

Turnaround7–14 Days

Money-back accuracy. CA/CS specialist. Tracked client portal.

CONFIRMEDverified 25 Aug 2026

Total starting from

₹5,999

7–14 Days

Prof: ₹4,999•Govt: ₹1,000 (MCA Standard Filing Fees)• Guaranteed

Dedicated specialist

CA-led, named point of contact

Tracked client portal

Real-time status, end-to-end

Money-back accuracy

Refile-free if our error

Flat-fee pricing

No hidden charges, ever

About this service

RoC Annual Filing provides statutory compliance and legal protection under the governing regulatory frameworks in India. Our specialist CA/CS team handles document drafting, eligibility verification, and direct authority filings from initiation to final certification.

Eligibility & thresholds

Minimum

Valid identity & address proof of applicant
Active PAN & registered business premises
Authorized representative authorization

Maximum

Compliant under applicable regulatory laws
No pending statutory disqualifications
Valid across authorized operational jurisdictions

Statutory floor

Pre-filing statutory documentation verification
Official statutory fee schedule as per authority
Mandatory periodic compliance filings post-approval

What's included

Everything in one transparent fee — no add-ons, no surprises.

Documentation Review & Drafting

Our legal experts review applicant credentials, draft statutory forms, and prepare required declarations.

Official Portal Filing

Direct electronic submission on the competent regulatory portal with statutory receipt generation.

Application Tracking & Liaison

End-to-end monitoring of department scrutiny, status updates, and milestone alerts.

Specialist CA/CS Scrutiny

Every application is thoroughly audited by qualified corporate compliance professionals before filing.

Clarification & Query Handling

Prompt preparation and submission of replies to department queries or clarification requests.

Final Registration & Certificate Delivery

Official digital certificate issuance with post-approval compliance guidance.

Government Fee Breakdown

Government charges only — separate from I-Pro's professional fee. All figures verified as of 25 August 2026.

Fee Component	Amount (₹)	Basis / Authority
RoC Annual Filing Statutory Fee	₹1,000 (MCA Standard Filing Fees)	Official government fee schedule (separate from professional fee)Statutory Authority
Total Government Fee	₹1,000 (MCA Standard Filing Fees)	(for default assumptions stated below)

Fee Component

RoC Annual Filing Statutory Fee

Amount (₹)

₹1,000 (MCA Standard Filing Fees)

Basis / Authority

Official government fee schedule (separate from professional fee)Statutory Authority

Total Government Fee

₹1,000 (MCA Standard Filing Fees)

(for default assumptions stated below)

Government charges only — separate from I-Pro's professional fee. Verified 25 August 2026.

Required documents

Each list identifies exactly what to provide — and what you do not need to submit. Use the accordions to expand.

1
Signed Financial Statements with Auditor Report
Balance Sheet, P&L statement, Notes to Accounts, and Independent CA Auditor Report.
2
List of Shareholders & Share Transfers
Register of members showing shareholdings as on financial year end.
3
List of Directors with DIN & Shareholding
Director details, DIN, appointment dates, and board meeting attendance.
4
Digital Signature Certificate (DSC) of Director
Active Class-3 DSC of at least one director.

How it works

Each step is labelled with who performs it — Customer, I-Pro, or the Regulator. Form names are linked to the official portal.

1
I-Pro⏱ Day 1-3
Step 1: Financial Statements & Audit Scrutiny
Reviewing signed Balance Sheet, Profit & Loss Account, and Statutory Auditor Report.
2
I-Pro⏱ Day 3-5
Step 2: Directors Report & Shareholding Reconciliations
Drafting Directors Report under Section 134 and verifying shareholding patterns for Form MGT-7/7A.
3
I-Pro⏱ Day 5-6
Step 3: AGM Minutes & Resolution Documentation
Drafting Notice of Annual General Meeting (AGM), attendance sheets, and AGM resolutions.
4
I-Pro⏱ Day 6-8
Step 4: Form AOC-4 & Form MGT-7 Electronic Preparation
Compiling XBRL / non-XBRL attachments, generating prescrutiny passes, and securing CS digital signatures.
5
I-Pro⏱ Day 8-10
Step 5: MCA V3 Portal Submission & SRN Generation
Uploading forms on MCA portal, paying government treasury fees, and delivering payment challans.

Post-registration compliance

What to file next. I-Pro handles these as part of the annual compliance package.

Filing	Form	Deadline
Commencement of Business (Form INC-20A) Penalty: ₹50,000 for company + ₹1,000/day for directors (max ₹1 Lakh)	`One-time mandatory`	Within 180 days of incorporation after bank capital deposit
First Auditor Appointment (Form ADT-1) Penalty: Statutory non-compliance; prosecution of defaulting officers	`5-year tenure`	Within 30 days of incorporation by Board of Directors
Annual Financial Statements (Form AOC-4) Penalty: ₹100 per day of delay per form with no statutory ceiling	`Annual`	Within 30 days of AGM (by 29 October annually)
Annual Return (Form MGT-7) Penalty: ₹100 per day of delay per form with no statutory ceiling	`Annual`	Within 60 days of AGM (by 29 November annually)
Director KYC Verification (DIR-3 KYC) Penalty: ₹5,000 statutory fee per DIN + deactivation	`Annual`	Every designated partner / director holding active DIN by 30 September

Filing

Commencement of Business (Form INC-20A)

Penalty: ₹50,000 for company + ₹1,000/day for directors (max ₹1 Lakh)

Form

One-time mandatory

Deadline

Within 180 days of incorporation after bank capital deposit

Filing

First Auditor Appointment (Form ADT-1)

Penalty: Statutory non-compliance; prosecution of defaulting officers

Form

5-year tenure

Deadline

Within 30 days of incorporation by Board of Directors

Filing

Annual Financial Statements (Form AOC-4)

Penalty: ₹100 per day of delay per form with no statutory ceiling

Form

Annual

Deadline

Within 30 days of AGM (by 29 October annually)

Filing

Annual Return (Form MGT-7)

Penalty: ₹100 per day of delay per form with no statutory ceiling

Form

Annual

Deadline

Within 60 days of AGM (by 29 November annually)

Filing

Director KYC Verification (DIR-3 KYC)

Penalty: ₹5,000 statutory fee per DIN + deactivation

Form

Annual

Deadline

Every designated partner / director holding active DIN by 30 September

Penalties for non-compliance

Statutory penalties under governing regulatory provisions. Avoid non-compliance delays.

Non-compliance	Provision	Penalty
Commencement of Business (Form INC-20A)	One-time mandatory	₹50,000 for company + ₹1,000/day for directors (max ₹1 Lakh)
First Auditor Appointment (Form ADT-1)	5-year tenure	Statutory non-compliance; prosecution of defaulting officers
Annual Financial Statements (Form AOC-4)	Annual	₹100 per day of delay per form with no statutory ceiling
Annual Return (Form MGT-7)	Annual	₹100 per day of delay per form with no statutory ceiling
Director KYC Verification (DIR-3 KYC)	Annual	₹5,000 statutory fee per DIN + deactivation

Non-compliance

Commencement of Business (Form INC-20A)

Provision

One-time mandatory

Penalty

₹50,000 for company + ₹1,000/day for directors (max ₹1 Lakh)

Non-compliance

First Auditor Appointment (Form ADT-1)

Provision

5-year tenure

Penalty

Statutory non-compliance; prosecution of defaulting officers

Non-compliance

Annual Financial Statements (Form AOC-4)

Provision

Annual

Penalty

₹100 per day of delay per form with no statutory ceiling

Non-compliance

Annual Return (Form MGT-7)

Provision

Annual

Penalty

₹100 per day of delay per form with no statutory ceiling

Non-compliance

Director KYC Verification (DIR-3 KYC)

Provision

Annual

Penalty

₹5,000 statutory fee per DIN + deactivation

Common mistakes to avoid

Avoidable filing errors that cause delays or rejection. Each can be resolved before submission.

1
Mismatched applicant legal name or identity details across KYC proofs
Why: Government verification APIs cross-check with UIDAI and MCA databases and automatically flag discrepancies in spelling or dates.
Fix: Our specialists pre-validate your documents against official government databases before portal filing.
2
Submitting outdated utility bills or non-notarized commercial leases
Why: Premises proofs older than 60 days or defective landlord NOCs trigger statutory scrutiny queries and multi-week processing delays.
Fix: We verify recent billing dates and provide pre-formatted, legally vetted landlord NOC and lease formats.
3
Selecting incorrect classification, turnover slab, or statutory activity code
Why: Applications filed under inappropriate classifications attract show-cause notices and potential rejection without statutory fee refund.
Fix: We conduct a statutory scope assessment to align your application with the exact regulatory requirements.

Frequently asked questions

Everything you need to know about this service.

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