ROC Annual Filing: Documents, Forms and Due Dates for Companies & LLPs
AOC-4, MGT-7, DIR-3 KYC, Form 11 and Form 8 — what each form needs, when it is due, and the per-day penalty for missing it.
Key points
- ROC late fees are ₹100 per day per form with no upper cap — the costliest compliance miss in India.
- DIR-3 KYC is required once every three years, unless director details change in between.
- LLPs must file Form 11 by 30 May and Form 8 by 30 October, irrespective of turnover.
Annual ROC compliance is calendar-driven, not turnover-driven. A company with zero revenue still files AOC-4 and MGT-7, and a dormant LLP still files Form 11 and Form 8.
AOC-4 carries the financial statements and is due within 30 days of the AGM; MGT-7 (annual return) is due within 60 days of the AGM. For most companies with a 30 September AGM, that means 30 October and 29 November.
Directors must complete DIR-3 KYC — a once-in-three-years verification, filed sooner if email, mobile or address changes. A lapsed DIN is deactivated and attracts a ₹5,000 reactivation fee.
Board meeting minutes, statutory registers and the auditor's appointment (Form ADT-1) are frequently overlooked. In due diligence, missing minutes books delay funding more often than late filings do.
Document checklist
Keep scans in colour, under 2 MB each. You can upload all of these securely inside your Jurisync case workspace.
Private limited company — annual filing
- Audited financial statements: balance sheet, P&L, cash flow and notes
- Auditor's report and, where applicable, CARO report
- Board report signed by two directors
- Notice of AGM and AGM minutes
- Shareholding pattern and register of members as on year end
- Digital signatures of the director and the certifying professional
LLP — annual filing
- Statement of Account & Solvency signed by designated partners
- Details of contribution received from each partner
- LLP Agreement and any supplementary agreements
- Bank statements for the full financial year
- DSC of a designated partner
Director / partner KYC
- DIN and self-attested PAN and Aadhaar
- Personal mobile and email for OTP verification
- Passport, mandatory for foreign nationals
- DSC of the director for DIR-3 KYC
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