For every registered company in India, including those based in Mumbai, annual filing with the Registrar of Companies (ROC) is a mandatory compliance requirement under the Companies Act, 2013.
Timely and accurate ROC filing not only ensures legal compliance but also safeguards your company’s reputation and prevents hefty penalties. This guide provides a step-by-step checklist for Mumbai-based companies to streamline their ROC annual filing process.
The ROC, operating under the Ministry of Corporate Affairs (MCA), requires all companies to file annual returns and financial statements within prescribed timelines.
Applicability:
Private Limited Companies
Public Limited Companies
One Person Companies (OPCs)
Section 8 Companies (Non-profits)
📄 Important MCA e-Forms for Annual Filing:
📝 Form MGT-7 / MGT-7A – Annual Return
Contains details of shareholding, directors, and other company information.
Due date: Within 60 days from the date of the Annual General Meeting (AGM).
📊 Form AOC-4 – Filing of Financial Statements
Includes balance sheet, profit & loss statement, and director’s report.
Due date: Within 30 days from the date of the AGM.
💼 Form ADT-1 – Appointment of Auditor
Required for intimation of auditor’s appointment/reappointment.
Due date: Within 15 days from the AGM.
📋 Form DIR-12 – Changes in Directors (if applicable)
🔍 Pre-Filing Requirements:
✅ Ensure AGM is conducted within prescribed time limits (except for OPCs).
✅ Prepare Audited Financial Statements by a qualified Chartered Accountant.
✅ Obtain Board & Shareholder Approvals for necessary resolutions.
✅ Ensure DIN KYC for all directors is completed.
✅ Reconcile company master data on MCA portal with actual records.
📅 Typical Annual Filing Calendar:
| Compliance Item | Form No. | Due Date |
|---|---|---|
| Auditor Appointment | ADT-1 | Within 15 days of AGM |
| Financial Statements | AOC-4 | Within 30 days of AGM |
| Annual Return | MGT-7/MGT-7A | Within 60 days of AGM |
🚨 Consequences of Late or Non-Filing:
₹100 per day penalty for each delayed form.
Additional penalties on directors and officers in default.
Risk of company being marked as “Active Non-Compliant” on MCA records.
Given the technical nature of ROC filings, Mumbai-based companies often choose to work with corporate compliance experts to:
Avoid errors and penalties.
Ensure timely filing.
Maintain proper documentation for audits.
For Mumbai-based companies, ROC annual filing is more than just a legal obligation—it’s a reflection of the company’s transparency and good governance. A well-prepared checklist ensures you don’t miss deadlines and remain compliant with the Companies Act.
By partnering with professionals like TAXAJ Corporate Services LLP, you can ensure error-free filings, timely compliance, and complete peace of mind, allowing you to focus on growing your business while we handle your regulatory responsibilities.
📞 Contact TAXAJ today for a tailored ROC compliance plan for your company in Mumbai.
Created & Posted By Ravi Kumar
CA Article at TAXAJ