Annual ROC filings
AOC-4, MGT-7 or MGT-7A, ADT-1, DPT-3, MSME-1 and, for LLPs, Forms 8 and 11, prepared and filed on time.
ROC Compliance in Kochi for Companies and LLPs
ROC compliance in Kochi covers the annual and event-based filings every company and LLP must make with the Registrar of Companies on the MCA V3 portal. T K Chandy & Associates files AOC-4, MGT-7/7A, ADT-1, DIR-3 KYC, DPT-3, MSME-1 and LLP Forms 8 and 11, keeps your registers and minutes, and clears past defaults before ₹100-a-day fees build up.
- Led by a chartered accountant since 1994
- Member of SGA World International
- Kakkanad, Kochi
At a glance
ROC compliance at a glance
- Who must comply: Every company and LLP registered with the MCA, including dormant ones with no business, until it is formally closed.
- Annual filings: AOC-4 within 30 days and MGT-7/7A within 60 days of the AGM; LLPs file Form 11 by 30 May and Form 8 by 30 October.
- Cost of delay: An additional fee of ₹100 per day per form with no upper cap, plus penalties and director disqualification after three years of non-filing.
- Our role: A compliance calendar for each entity, filing on MCA V3, minutes and registers, and clean-up of past defaults.
Registering a company or LLP creates a continuing obligation to report to the Registrar of Companies (ROC). Every year the entity must file its financial statements and annual return, its directors must keep their KYC current, and changes such as a new director, a share allotment or a bank charge must be reported within fixed time limits. All of this is now filed online as web forms on the MCA21 V3 portal.
At T K Chandy & Associates, our team in Kakkanad provides ROC compliance in Kochi for private and public companies, OPCs, LLPs and Indian subsidiaries of foreign groups. Because we are also auditors and tax advisers, your ROC filings are prepared from the same audited figures used for income tax and GST, so the numbers agree everywhere a bank, investor or tax officer might look.
Who we work with
Which Businesses Need ROC Compliance Support?
Any entity registered with the MCA, whatever its size or activity. We typically work with:
- Private limited companies and OPCs, from start-ups to family businesses
- LLPs of professionals, traders and service firms
- Unlisted public companies with wider shareholding
- Indian subsidiaries of foreign companies with group reporting deadlines
- Dormant or defaulting companies that need to catch up or close
- Section 8 companies and not-for-profit entities
What the engagement covers
What Does Our ROC Compliance Service Include?
Director KYC and DIN
DIR-3 KYC for every director when due, updates to contact details, and reactivation of deactivated DINs.
Event-based filings
Director changes, share allotments, charges, capital increases, registered office shifts and special resolutions.
Secretarial records
Notices, agendas and minutes of board and general meetings, and statutory registers kept up to date.
Default clean-up
Catching up years of pending filings, condonation of delay and restoring disqualified directors where possible.
Closure and revival
Strike-off of defunct companies and LLPs, and revival of struck-off companies through the NCLT.
Annual compliance calendar
What Are the Annual ROC Filings and Due Dates?
For a company or LLP with a financial year ending 31 March:
| Form | Purpose | Due date | Applies to |
|---|---|---|---|
| AOC-4 / AOC-4 XBRL | Financial statements and auditor's report | Within 30 days of the AGM | All companies |
| MGT-7 / MGT-7A | Annual return (MGT-7A for OPCs and small companies) | Within 60 days of the AGM | All companies |
| ADT-1 | Appointment of auditor | Within 15 days of the AGM or board meeting | All companies |
| DPT-3 | Return of deposits and outstanding loans not treated as deposits | By 30 June | Companies other than government companies |
| MSME-1 | Dues to micro and small suppliers outstanding over 45 days | By 30 April and 31 October (half-yearly) | Companies with such dues |
| DIR-3 KYC | KYC of each director holding a DIN | By 30 June, once every three financial years | All directors |
| LLP Form 11 | LLP annual return | By 30 May | All LLPs |
| LLP Form 8 | Statement of account and solvency | By 30 October | All LLPs |
DIR-3 KYC moved from an annual filing to once every three financial years from 31 March 2026. Changes in a director's mobile number, email or address must still be updated within 30 days.
Event-based filings
Which Changes Must Be Reported to the ROC?
Beyond the annual cycle, these events trigger a filing. Most are due within 30 days:
Appointment or resignation of a director
DIR-12 within 30 days
Allotment of shares
PAS-3 within 15 days for private placements, 30 days otherwise
Creation or modification of a charge (bank loan)
CHG-1 within 30 days; limited extension with additional fee
Increase in authorised capital
SH-7 within 30 days
Change of registered office
INC-22 within 30 days
Special and certain board resolutions
MGT-14 within 30 days
Declaration of significant beneficial owner
BEN-2 within 30 days of receiving BEN-1
Change in LLP partners or LLP agreement
LLP Form 4 or Form 3 within 30 days
Our process
How Do We Manage Your ROC Compliance?
Step01
Compliance health check
We review your MCA master data, filing history, DIN status and charges to find any pending or defective filings.
Step02
Calendar and responsibilities
We set a dated calendar for the year: board meetings, AGM, annual forms, KYC and half-yearly returns, with who provides what.
Step03
Meetings and records
We draft notices, agendas, resolutions and minutes, and update the statutory registers after each meeting.
Step04
Preparation and filing
We prepare each web form from audited figures, obtain director DSCs and certifications, and file on MCA V3.
Step05
Tracking and confirmation
We track approvals, respond to ROC queries or resubmission requests and send you the filed forms and challans.
Documents checklist
What Documents Do We Need for Annual ROC Filing?
Having these ready shortens the annual filing season:
- Audited financial statements and auditor's report
- Board's report with annexures
- Notice and minutes of the AGM
- Board meeting minutes and attendance
- Shareholding pattern and register of members
- Details of share transfers and allotments in the year
- Director details and changes in the year
- Loans from directors and their declarations
- Outstanding dues to MSME suppliers
- Charge documents and loan sanction letters
- Active DSCs of signing directors
- MCA V3 login linked to the company
Worked example
Example: Catching Up Three Years of Missed Filings
A small engineering company in Kalamassery had not filed AOC-4 or MGT-7 for three years after its accountant left. Its two directors found their DINs flagged when they tried to join another company's board.
- We reviewed the MCA records and found six pending annual forms, an unfiled ADT-1 and a bank charge that had never been registered.
- We got the pending audits completed and filed AOC-4 and MGT-7A for each year in sequence, with the ₹100-a-day additional fees calculated in advance so the directors knew the cost.
- We filed the overdue CHG-1 with the bank and filed ADT-1 for the auditor's appointment.
- We checked the directors' disqualification status under section 164(2) and advised them on restoring their DINs once the defaults were cleared.
The company is now current, the directors are back in good standing, and its filings are on our calendar so the gap cannot recur.
Fees and timing
How Much Does ROC Compliance Cost in Kochi?
Government filing fees are set by the MCA and depend on the form and the company's authorised capital; we pass them on at actuals. Our professional fee depends on the type of entity (company or LLP), the number of directors and shareholders, how many event-based changes occur in the year, whether we also draft minutes and registers, and whether there are past defaults to clear. Most clients prefer a fixed annual fee covering the regular cycle, with one-off events quoted separately. We confirm the fee in writing after reviewing your MCA records.
Annual filings are usually ready within a few days of the AGM if the audit is complete. Catching up several years of defaults takes longer because each year must be filed in order.
Late filing
What Are the Penalties for ROC Non-Compliance?
- AOC-4 or MGT-7 filed late
- Additional fee of ₹100 per day for each form, with no upper cap
- LLP Form 8 or Form 11 filed late
- Additional fee of ₹100 per day for each form
- DIR-3 KYC not filed
- DIN deactivated until KYC is filed with the late fee
- Financial statements or annual return not filed for three continuous years
- Directors disqualified for five years under section 164(2), and the company may be struck off
- INC-20A not filed by a new company
- Penalty on the company and its officers, and possible strike-off
Closure and revival
How Can a Defunct Company Be Closed or Revived?
A company that has not carried on business for two years, or never started business within a year of incorporation, can apply to the ROC to have its name struck off in Form STK-2, once its liabilities are cleared and pending returns are filed. An LLP that has stopped business can close through Form 24. Voluntary strike-off is usually quicker and cheaper than winding up.
If the ROC has struck off a company that was in fact active, or a struck-off company needs to be restored for a property, tax or bank matter, it can be revived through the NCLT under section 252 of the Companies Act, 2013. The tribunal orders restoration if it is satisfied that striking off was not justified, usually on condition that all pending filings and fees are brought up to date. We prepare the petition, coordinate with the ROC and complete the catch-up filings after the order.
Why T K Chandy & Associates
Why Choose Us for ROC Compliance in Kochi?
CA-led since 1994
Filings are reviewed by an experienced chartered accountant before they go to the ROC.
Calendar, not reminders
We plan the whole year around your audit, AGM and board meetings, rather than chasing each deadline.
Audit, tax and ROC together
Your ROC forms use the same audited numbers as your income tax and GST returns, so nothing conflicts.
Based in Kakkanad
Close to Infopark, the Kochi SEZ and the industrial areas of Ernakulam for meetings and signing.
Foreign-owned companies
ROC and FEMA filings for subsidiaries, with support from associate firms in the UAE and UK through SGA World International.
Secure records
DSCs, registers and minutes handled under ICAI confidentiality rules.
Related services
Which Services Work With ROC Compliance?
Statutory audit
The audited accounts that feed AOC-4 and the board's report.
Company & LLP registration
Incorporation, INC-20A and the first year's compliance.
FEMA & RBI compliance
FC-GPR, FLA return and other filings for foreign-owned companies.
Tax audit
Tax audit report aligned with your audited financial statements.
Accounts outsourcing
Books kept current so audit and ROC filings are never delayed.
Get a compliance review
Request an ROC compliance review
Send us your company or LLP name, the last forms you filed and your AGM date. We will check your MCA records and reply with what is pending and a fixed annual fee.
Prefer to talk now? Call +91 484 354 1530 or email [email protected].
Who prepared this page
Written and reviewed by chartered accountants at T K Chandy & Associates
This page is prepared by the audit and tax team at our Kakkanad, Kochi office and checked against the Companies Act, the Income-tax Act, GST law and ICAI standards. It is reviewed whenever the rules change.
- Last reviewed 29 October 2026
- Led by T K Chandy Vaidyan, chartered accountant since 1994
- Member of SGA World International
Have a question about your business?
Tell us your entity type, what you need and any deadline. A chartered accountant will reply.
Ask an expertFrequently asked questions
ROC compliance in Kochi – frequently asked questions
Short answers to the questions clients in Kochi ask us most. Still unsure?
Talk to our team01.What is ROC compliance?
ROC compliance is the set of annual and event-based filings that companies and LLPs must make with the Registrar of Companies under the Companies Act, 2013 and the LLP Act, 2008, together with keeping minutes and statutory registers.
02.What are the annual ROC filings for a private limited company?
AOC-4 (financial statements) within 30 days of the AGM, MGT-7 or MGT-7A (annual return) within 60 days of the AGM, ADT-1 when the auditor is appointed, DPT-3 by 30 June, MSME-1 half-yearly where applicable, and DIR-3 KYC for each director when due.
03.Is ROC filing required if the company had no business?
Yes. A company with nil turnover must still hold its AGM, have its accounts audited and file AOC-4 and MGT-7. The only way to stop filing is to close the company by strike-off or winding up.
04.What is the late fee for ROC filing?
The additional fee for late AOC-4 and MGT-7 is ₹100 per day of delay for each form, with no upper limit. Penalties under sections 137 and 92 can apply on top for continued default.
05.How often must DIR-3 KYC be filed now?
From 31 March 2026, each director holding a DIN files DIR-3 KYC once every three financial years, by 30 June. Changes in mobile number, email or address must be updated within 30 days in between.
06.What happens if DIR-3 KYC is not filed?
The DIN is deactivated, and the director cannot sign or be appointed on any company form until the KYC is filed with the late fee.
07.What is the difference between MGT-7 and MGT-7A?
MGT-7A is a shorter annual return for one person companies and small companies. Other companies file MGT-7.
08.When are LLP Form 8 and Form 11 due?
Form 11 (annual return) is due by 30 May and Form 8 (statement of account and solvency) by 30 October each year. Both carry an additional fee for each day of delay.
09.Who must file DPT-3?
Every company other than a government company must file DPT-3 by 30 June, reporting deposits and outstanding money received that is not treated as a deposit, such as loans from directors, as at 31 March.
10.What is MSME-1?
MSME-1 is a half-yearly return by companies that owe micro or small enterprise suppliers for more than 45 days. It is due by 30 April for October–March and by 31 October for April–September.
11.When do directors get disqualified for non-filing?
Under section 164(2), if a company fails to file financial statements or annual returns for three continuous financial years, its directors are disqualified from being appointed to any company for five years.
12.How do I file DIR-12 for a new director?
The company files DIR-12 within 30 days of the appointment, with the director's consent in DIR-2 and the board or shareholder resolution. The new director must already hold a DIN or obtain one.
13.Can a struck-off company be revived?
Yes. A struck-off company can apply to the NCLT under section 252 of the Companies Act, 2013 for restoration. The tribunal can restore it if striking off was not justified, usually on condition that all pending filings are completed.
14.How do I close a company that has no business?
If it has no liabilities and has not carried on business for two years, it can apply for strike-off in Form STK-2 after filing pending returns. LLPs use Form 24. We check eligibility and prepare the application.
15.What is the MCA V3 portal?
MCA21 V3 is the current version of the Ministry of Corporate Affairs portal. Company and LLP forms are filed there as online web forms, and each director and professional needs a registered user ID linked to their DSC.
References:Ministry of Corporate Affairs (MCA21 V3) · Companies Act 2013 (India Code) · Limited Liability Partnership Act 2008 (India Code) · ICAI – Corporate Laws Committee update on DIR-3 KYC — reviewed 29 October 2026