Company annual filings — counted from your AGM, with a penalty that never stops.
A company files its financial statements in AOC-4 within 30 days of the annual general meeting, and its annual return in MGT-7 within 60 days. Because both are measured from the AGM rather than from a fixed date, your dates depend on when you actually held it.
For a company whose AGM was on 30 September — the last permitted date for most — that puts AOC-4 around 30 October and MGT-7 around 29 November.
AOC-4 — miss it: ₹100 a day, with no upper limit
MGT-7 — miss it: ₹100 a day, with no upper limit
AOC-4 (OPC) — miss it: ₹100 a day, with no upper limit
MGT-7A — miss it: ₹100 a day, with no upper limit
DPT-3 — miss it: ₹100 a day, with no upper limit, and a separate penalty on the company and its officers
MSME-1 — miss it: Penalty on the company and on every officer in default under section 405
LLP Form 11 — miss it: ₹100 a day, with no upper limit
LLP Form 8 — miss it: ₹100 a day, with no upper limit
This is the one that genuinely hurts. Unlike GST late fees, which stop at a few thousand rupees, the ROC additional fee is ₹100 per day per form and has no upper limit at all. A year's delay on both forms is ₹73,000.
There is no slab, no cap and no relief for a small company. The only variable is how many days it runs for.
A One Person Company is exempt from holding an annual general meeting under section 96(1). With no meeting to count from, its AOC-4 runs from the close of the financial year instead — 180 days from 31 March, which lands on 27 September.
It also files MGT-7A, the abridged annual return, rather than MGT-7. Treating an OPC like a private limited company — counting 30 days from an AGM it never held, and filing the wrong return — is one of the more common errors in ROC compliance, and the additional fee for getting it wrong is the same ₹100 a day.
DPT-3 is the annual return of deposits, due 30 June. It is required even where the company has taken no deposits at all — the nil return still has to be filed.
MSME-1 is the half-yearly return of amounts owed to MSME suppliers for more than 45 days, due 30 April and 31 October. Enforcement of this one has tightened considerably, and the penalty falls on the officers of the company as well as the company itself.
An LLP files Form 11, the annual return, by 30 May, and Form 8, the statement of account and solvency, by 30 October. The dates are fixed rather than tied to a meeting, and the same uncapped ₹100 a day applies. An LLP that has never traded still files both.
AOC-4 within 30 days of the AGM and MGT-7 within 60 days. For an AGM held on 30 September that is roughly 30 October and 29 November.
₹100 per day per form, with no upper limit. It continues to accrue until the form is filed.
Yes. Annual filings are required whether or not there was any business activity in the year, and the same per-day fee applies.
No. An OPC holds no AGM, so AOC-4 is due 180 days from the close of the financial year — around 27 September — rather than 30 days after a meeting. It also files MGT-7A, the abridged annual return, instead of MGT-7.
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Ask on WhatsAppStandard statutory dates, computed from today. Extensions notified by the CBDT or CBIC, ROC dates that follow your own AGM, and state-administered levies can all differ. General information, not advice on your position — confirm with us before you rely on a date that is close.
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