ROC Annual Compliance — Calendar & Tracker

The Companies Act, 2013 annual-compliance calendar for a private or public company (other than a listed company, which carries additional SEBI LODR obligations) centres on three recurring filings tied to the Annual General Meeting: Form AOC-4, filing the AGM-adopted financial statements with the Registrar within 30 days of the AGM under Section 137; Form MGT-7 (or MGT-7A for small companies/OPCs), the annual return, within 60 days of the AGM under Section 92; and, where applicable, Form ADT-1, intimating appointment or continuation of the statutory auditor under Section 139, within 15 days of the AGM at which the auditor is appointed.

In addition to these AGM-linked filings, companies must track event-based filings that arise through the year — Form DPT-3 (return of deposits and exempt receipts) by 30 June each year under Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, and Form MSME-1 (half-yearly return of outstanding dues to micro and small enterprises) by 30 April and 31 October under the MCA order dated 22 January 2019, alongside charge-related filings under Sections 77/78/82 wherever the company creates, modifies or satisfies a charge during the year. Section 403, read with the Companies (Registration Offices and Fees) Rules, 2014, governs the additional-fee consequences of delayed filing across these forms, making a tracked calendar the practical way to avoid slab-based additional fees and, for AOC-4/MGT-7, penalty under Sections 137(3) and 92(5)/(6).

ROC compliance is the calendar of the statutory filings a company must make to the Registrar of Companies under the Companies Act 2013 — the annual filings of the financial statements and the annual return, the event-based filings like the changes in the directors, the registered office, the share capital and the borrowings, the board and the members' meetings, and the registers and the records the Act requires the company to maintain. The compliance is the price of the limited liability, and its calendar is the discipline that keeps the company in good standing.

The company's statutory compliance runs on a calendar — the annual general meeting within the prescribed period, the financial statements and the annual return filed with the ROC, the board meetings and the statutory registers, the event-based forms for the changes the company makes. Each filing has its form, its deadline and its fee structure, and the late or the missed filing carries the additional fee and the penalties under the Act. The company that runs the calendar finds the compliance is routine; the company that does not finds it in the ROC's default notices.

The cost of a broken ROC compliance is the compounding default: the additional fees on the late annual filings, the penalties under the Act, the company marked as a defaulting company, and the filings that cannot be made until the backlog is cleared. The compliance calendar is the cheapest insurance of the company's good standing.

This service is for companies of every size. We build the compliance calendar under the Companies Act — the annual filings, the event-based forms, the meetings and the registers — prepare and file the forms within the deadlines, maintain the statutory registers, and keep the company's record with the ROC current, so the compliance is a calendar the company runs rather than a backlog it clears.