Annual ROC compliance for a Private Limited company
What every Pvt Ltd must file each year - regardless of turnover - with deadlines and penalties.
Every active Private Limited company must complete these every financial year, even with zero revenue.
Statutory audit
Mandatory for every company, every year, by an independent Chartered Accountant (Section 139) - there is no small-company exemption.
AGM and ROC filings
- AGM within 6 months of the financial-year end (Section 96).
- AOC-4 (financial statements) within 30 days of the AGM (Section 137).
- MGT-7 (annual return) within 60 days of the AGM (Section 92).
- ADT-1 (auditor appointment) within 15 days of the appointing meeting.
Late AOC-4 / MGT-7 filing attracts Rs 100 per day, per form, with no upper cap.
Income tax
The company files its income tax return (ITR-6). A tax audit under Section 44AB applies if turnover exceeds Rs 1 crore (Rs 10 crore if cash receipts and payments are each <= 5%).
Frequently asked questions
Does a dormant or zero-revenue company still have to file?+
Yes. Annual ROC filings (AOC-4, MGT-7) and the statutory audit are mandatory regardless of turnover or whether the company did any business.
What is the penalty for late AOC-4 or MGT-7?+
Rs 100 per day, per form, with no maximum cap - so delays get expensive quickly.
Is a statutory audit mandatory for a small company?+
Yes. Every company must have its accounts audited by a CA each year under Section 139; there is no exemption based on size or turnover.