ROC Filing Deadlines and Penalties for 2025
The Registrar of Companies (ROC), operating under the Ministry of Corporate Affairs (MCA), requires every registered company and LLP in India to file annual returns, financial statements, and event-based forms. Missing these deadlines leads to escalating penalties and can even result in the company being struck off the register.
Key ROC Filing Deadlines for 2025
| Form | Description | Due Date | Applicable To |
|---|---|---|---|
| AOC-4 / AOC-4 XBRL | Filing of financial statements | 30 days from AGM (typically Oct 30) | All companies |
| MGT-7 / MGT-7A | Annual return | 60 days from AGM (typically Nov 29) | All companies |
| DIR-3 KYC | Director KYC | 30 September 2025 | All directors with DIN |
| ADT-1 | Auditor appointment intimation | 15 days from AGM | All companies |
| MSME Form I | Outstanding payments to MSMEs | Half-yearly (Apr 30 and Oct 31) | Companies with MSME dues |
| Form 8 | Statement of accounts (LLP) | 30 October 2025 | All LLPs |
| Form 11 | Annual return (LLP) | 31 May 2025 | All LLPs |
Penalty Structure for Late ROC Filing
The MCA revised the penalty structure, and the additional fees for late filing can be substantial:
- AOC-4 and MGT-7: Additional fee of ₹100 per day of delay with no maximum cap
- DIR-3 KYC: Late fee of ₹5,000 if filed after 30 September
- LLP Form 8 and Form 11: ₹100 per day of delay
For a company filing AOC-4 just 60 days late, the additional fee alone amounts to ₹6,000 per form. For companies with multiple pending years, the penalties compound dramatically.
Consequences Beyond Penalties
- Company struck off: Under Section 248 of the Companies Act, the ROC can remove a company from the register if it has not filed annual returns for 2 consecutive years
- Director disqualification: Directors of defaulting companies face disqualification under Section 164(2) for 5 years from the date of default
- Prosecution: Continued non-compliance can result in prosecution of directors and officers in default
- Difficulty in closing company: All pending filings must be completed before applying for company closure
Event-Based ROC Filings to Watch
Besides annual filings, companies must also file event-based forms within prescribed timelines:
- INC-22: Change of registered office – within 30 days
- DIR-12: Appointment or resignation of director – within 30 days
- SH-7: Increase in authorised share capital – within 30 days
- MGT-14: Filing of board/shareholder resolutions – within 30 days
- CHG-1: Registration of charge – within 30 days of creation
Best Practices for Timely ROC Filing
- Maintain a compliance calendar with all ROC due dates marked in advance
- Complete your statutory audit early to have financial statements ready before the AGM
- Keep digital copies of all board resolutions and statutory registers updated
- Use a compliance management platform to track deadlines automatically
Track ROC Deadlines with FileWithUs.ai
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