What is Company Annual Filing in India?

Introduction

Company Annual Filing is the mandatory process of submitting statutory documents, financial statements, and annual returns to the Registrar of Companies (ROC) through the MCA21 portal every financial year. It is an essential compliance requirement under the Companies Act, 2013 for all registered companies in India.

The requirement applies to various types of entities, including:

Private Limited Companies
Public Limited Companies
One Person Companies (OPC)
Section 8 Companies
Indian Subsidiary Companies

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Under the Companies Act, 2013, all companies registered in India are required to complete annual ROC filing every financial year, irrespective of whether the company has started business operations or earned revenue. Annual filing is a mandatory compliance requirement for maintaining the active legal status of a company.

Companies Required to File Annual Returns in India

Company Type	Annual Filing Requirement	Key ROC Forms
Private Limited Company	✅ Mandatory	AOC-4, MGT-7, ADT-1, DIR-3 KYC
Public Limited Company	✅ Mandatory	AOC-4, MGT-7, ADT-1, DIR-3 KYC
One Person Company (OPC)	✅ Mandatory	AOC-4, MGT-7A, ADT-1, DIR-3 KYC
Section 8 Company	✅ Mandatory	AOC-4, MGT-7, ADT-1, DIR-3 KYC
Indian Subsidiary Company	✅ Mandatory	AOC-4, MGT-7, ADT-1, DIR-3 KYC
Nidhi Company	✅ Mandatory	AOC-4, MGT-7, NDH-3, DIR-3 KYC
Dormant Company	✅ Mandatory	MSC-3 (Annual Return for Dormant Company)

Important Annual Filing Compliance Rules

Companies that have not commenced business operations must still complete ROC annual filing
Companies with zero turnover or NIL transactions are also required to file annual compliance forms
Companies undergoing strike-off or closure procedures must clear all pending ROC filings before applying for closure
Foreign companies operating in India must comply with annual filing requirements under Indian company law
Companies that have accepted public deposits must additionally file Form DPT-3

AOC-4 Filing – Financial Statements Filing with ROC

AOC-4 is a mandatory ROC filing form used for submitting a company’s annual financial statements to the Registrar of Companies (ROC) under the Companies Act, 2013.

The form includes important financial documents such as:

Balance Sheet
Profit & Loss Account
Directors’ Report
Auditor’s Report
Other supporting financial statements and disclosures

MGT-7 / MGT-7A – Annual Return Filing with ROC

MGT-7 is the mandatory annual return filing form for Private Limited Companies and Public Limited Companies, while MGT-7A is a simplified annual return form applicable to One Person Companies (OPCs) and small companies under the Companies Act, 2013.

The MGT-7 annual return filing includes important company details such as:

Shareholders and shareholding pattern
Directors and key managerial personnel
Registered office details
Share capital and debentures
Company structure and compliance information

DIR-3 KYC & ADT-1 Filing in India

DIR-3 KYC Filing for Directors

DIR-3 KYC is a mandatory annual compliance form that must be filed by every director holding a valid Director Identification Number (DIN). The purpose of DIR-3 KYC filing is to verify and keep the director’s DIN active in the records of the Ministry of Corporate Affairs (MCA).

Failure to complete DIR-3 KYC filing within the prescribed due date can result in:

Deactivation of the DIN
A penalty of ₹5,000 forDIN reactivation

Timely filing of DIR-3 KYC is essential for maintaining valid director status and ensuring smooth company compliance.

Key MCA Annual Filing Due Dates for 2026 in India

Staying updated with the MCA compliance calendar for 2026 is essential for every company in India to avoid late filing fees, penalties, and legal consequences. Timely completion of ROC annual filing ensures smooth company compliance under the Companies Act, 2013.

Below are the important MCA annual filing deadlines for FY 2025–26:

Form	Purpose	Due Date 2026	Applicable For
ADT-1	Auditor Appointment Filing	Within 15 days from AGM (Approx. October 15, 2026)	All Companies
AOC-4	Filing of Financial Statements	Within 30 days from AGM (Approx. October 30, 2026)	All Companies (Except OPC)
AOC-4 (OPC)	Financial Statements Filing for OPC	Within 180 days from FY end (Approx. September 27, 2026)	One Person Companies
MGT-7	Annual Return Filing	Within 60 days from AGM (Approx. November 29, 2026)	Private & Public Limited Companies
MGT-7A	Annual Return for OPC & Small Companies	Within 60 days from AGM (Approx. November 29, 2026)	OPC & Small Companies
DIR-3 KYC	Director KYC Compliance	September 30, 2026	All Directors with DIN
DPT-3	Return of Deposits & Loans	June 30, 2026	Companies with Outstanding Deposits/Loans
MSME Form I	Outstanding Payments to MSME Suppliers	April 30 & October 31, 2026	Applicable Companies

Company Annual Filing Due Dates in India (FY 2025–26)

The company annual filing due dates in India are determined based on the date of the Annual General Meeting (AGM). As per the Companies Act, 2013, most companies are required to conduct their AGM within 6 months from the end of the financial year, generally by September 30, 2026 for FY 2025–26.

Below is the complete MCA annual filing due date schedule for different types of companies:

Company Type	AGM Due Date	AOC-4 Due Date	MGT-7 / MGT-7A Due Date
Private Limited Company	September 30, 2026	October 30, 2026	November 29, 2026
Public Limited Company	September 30, 2026	October 30, 2026	November 29, 2026
One Person Company (OPC)	No AGM Required	September 27, 2026	November 29, 2026
Section 8 Company	September 30, 2026	October 30, 2026	November 29, 2026
Small Company	September 30, 2026	October 30, 2026	November 29, 2026 (MGT-7A)

Documents Required for Company Annual Filing in India

Preparing the correct company annual filing documents is essential for smooth and error-free submission on the MCA portal. Proper documentation helps companies complete their ROC annual compliance in India within the prescribed timelines.

Below is the complete checklist of documents required for annual filing of Private Limited Companies and other company types:

Document	Purpose	Applicable Form
Audited Financial Statements	Includes Balance Sheet, Profit & Loss Account, and Cash Flow Statement	AOC-4
Directors’ Report	Annual report prepared by the Board of Directors	AOC-4
Auditor’s Report	Statutory auditor’s opinion on company financial statements	AOC-4
Board Resolution	Approval of financial statements and annual return	AOC-4, MGT-7
List of Shareholders	Details of shareholders as on the AGM date	MGT-7 / MGT-7A
List of Directors	Details of directors including DIN and designation	MGT-7 / MGT-7A
AGM Notice & Minutes	Proof of conducting the Annual General Meeting	MGT-7, AOC-4
Auditor Appointment Letter	Consent and appointment confirmation from auditor	ADT-1
DIR-3 KYC Documents	PAN, Aadhaar, mobile number, and email ID of directors	DIR-3 KYC
DSC of Directors	Digital Signature Certificate for online filing	Applicable to All Forms

Company Annual Filing Procedure in India – Step-by-Step Process

The company annual filing process in India involves a series of mandatory compliance steps that companies must complete every financial year under the Companies Act, 2013. Proper and timely filing on the MCA portal helps companies maintain legal compliance and avoid penalties.

Here is the complete step-by-step procedure for company annual filing for FY 2025–26:

Step 1 – Conduct Board Meeting

Hold a Board Meeting to:

Approve draft financial statements
Approve the Directors’ Report
Finalize the date, time, and venue of the Annual General Meeting (AGM)

Step 2 – Get Accounts Audited

Appoint a statutory auditor (if not already appointed) and complete the audit of annual financial statements. The Auditor’s Report is mandatory for AOC-4 filing.

Step 3 – Conduct Annual General Meeting (AGM)

Hold the AGM within 6 months from the end of the financial year (generally by September 30, 2026). During the AGM:

Financial statements are approved
Dividends (if any) are declared
Auditors and directors are appointed or reappointed

Step 4 – File ADT-1 (Auditor Appointment)

File Form ADT-1 within 15 days from the AGM to inform the ROC about the appointment or reappointment of the statutory auditor.

Step 5 – File AOC-4 (Financial Statements)

Submit Form AOC-4 along with:

Audited financial statements
Directors’ Report
Auditor’s Report

This must be filed within 30 days from the AGM through the MCA portal.

Step 6 – File MGT-7 / MGT-7A (Annual Return)

MGT-7 for Private/Public Companies
MGT-7A for OPCs and Small Companies

The form must be submitted within 60 days from the AGM and includes details of:

Shareholders
Directors
Share capital
Company structure

Step 7 – File DIR-3 KYC

All directors holding a DIN must file DIR-3 KYC by September 30, 2026 to keep their DIN active and comply with MCA regulations.

Step 8 – File DPT-3 (If Applicable)

Companies with outstanding:

Deposits
Loans
Non-deposit borrowings

must file DPT-3 by June 30, 2026.

Step 9 – File MSME Form I (If Applicable)

Companies having outstanding payments to MSME suppliers must file MSME Form I twice a year:

By April 30, 2026
By October 31, 2026

Step 10 – Verify Filing Status

Track all submitted forms on the MCA21 portal and ensure:

ROC approval is received
No defects or resubmission notices remain pending

Penalties for Non-Compliance in Company Annual Filing in India

Failure to complete ROC annual filing in India within the prescribed due dates can result in heavy penalties under the Companies Act, 2013. Late filing not only increases compliance costs but may also lead to serious legal consequences, including company strike-off and director liability.

Below is the complete company annual filing penalty structure in India:

Form	Normal Filing Fee	Late Filing Additional Fee	Consequences of Non-Filing
AOC-4	₹200 per day	₹100 per day after due date	Company strike-off, prosecution of directors
MGT-7 / MGT-7A	₹200 per day	₹100 per day after due date	Company strike-off, prosecution of directors
ADT-1	₹300 per day	₹300 per day after due date	Penalty up to ₹5,00,000
DIR-3 KYC	NIL (if filed on time)	₹5,000 one-time fee for reactivation	DIN deactivation
DPT-3	As applicable	₹500 per day of default	Penalty up to ₹1,00,00,000
MSME Form I	As applicable	₹200 per day of default	Penalty on company and officers

About the Author

Ravi

Ravi simplifies complex legal concepts into practical, actionable guidance, helping entrepreneurs fulfill their legal obligations and build compliant, sustainable businesses.

May 13, 2026