What is MCA annual filing?
Every company and LLP registered with the Ministry of Corporate Affairs (MCA) must file certain forms with the Registrar of Companies (ROC) every year. These filings report the year's accounts, who owns and runs the business, and confirm it is still active. Filing is required even when the business had no transactions.
Who needs to file
- Private limited companies
- One Person Companies (OPCs)
- Public limited and Section 8 companies
- Limited Liability Partnerships (LLPs)
Annual filings for a company
| Form | What it is | When it is due |
|---|---|---|
| AGM | Annual general meeting that adopts the audited accounts | By 30 September (OPCs do not hold an AGM) |
| AOC-4 | Financial statements: balance sheet, profit and loss, auditor's and directors' reports | Within 30 days of the AGM |
| MGT-7 / MGT-7A | Annual return: shareholders, directors and meetings (MGT-7A for small companies and OPCs) | Within 60 days of the AGM |
| ADT-1 | Appointment of the auditor | Within 15 days of the AGM, when an auditor is appointed |
| DIR-3 KYC | KYC of every director with a DIN | Once every 3 years, by 30 June; changes to mobile, email or address within 30 days |
| DPT-3 | Return of deposits and money received that is not a deposit | By 30 June, where applicable |
| MSME-1 | Payments due to MSME suppliers for more than 45 days | Half-yearly, by 30 April and 31 October, where applicable |
Annual filings for an LLP
| Form | What it is | When it is due |
|---|---|---|
| Form 11 | Annual return: partners, designated partners and their contributions | By 30 May |
| Form 8 | Statement of account and solvency, signed by the designated partners | By 30 October |
| DIR-3 KYC | KYC of every designated partner with a DIN or DPIN | Once every 3 years, by 30 June |
An LLP needs its accounts audited if its turnover is more than ₹40 lakh or partners' contribution is more than ₹25 lakh in the year.
What happens if you file late
- Additional fee of ₹100 a day for each late form, for both companies and LLPs, with no upper limit.
- Directors can be disqualified if a company does not file its financial statements or annual return for three years in a row.
- The ROC can strike off a company or LLP that has stopped filing.
- A DIN is deactivated if the director's KYC is not filed, and reactivating it costs ₹5,000.
How Investax India helps
- A due-date calendar for your company or LLP at the start of the year
- Board meeting and AGM notices, agenda and minutes
- Directors' report drafted with you
- Preparation and filing of AOC-4, MGT-7 or MGT-7A, ADT-1, Form 8 and Form 11
- DIR-3 KYC for directors and designated partners when it is due
- Catch-up filing for past years that were missed
- Filing receipts (SRNs) and copies of every form sent to you
Documents we need
For a company
- Audited financial statements and the auditor's report
- List of shareholders and any share transfers during the year
- Details of directors and any changes during the year
- Dates of the board meeting and AGM
- Digital signatures (DSC) of a director and the auditor
- MCA portal login of the company
For an LLP
- Details of partners and their contributions, and any changes during the year
- Financial statements for the year (audited, if required)
- Digital signatures (DSC) of two designated partners
- MCA portal login of the LLP
Frequently asked questions
Do I need to file if my company had no business this year?
Yes. Annual filing is required for every registered company and LLP, even with no income or transactions. A company that does not plan to do business can apply to become dormant or close, which we can also help with.
We missed filing for earlier years. Can it still be done?
Yes. Past years can be filed with the additional fee. The sooner it is done, the lower the fee and the lower the risk of director disqualification or strike-off.
Is DIR-3 KYC still filed every year?
No. Since 31 March 2026 it is filed once every three years, by 30 June. A change in a director's mobile number, email or address still has to be updated within 30 days.
What is the difference between AOC-4 and MGT-7?
AOC-4 files the company's financial statements. MGT-7 (or MGT-7A for small companies and OPCs) is the annual return that reports shareholders, directors and meetings. Both are needed every year.
Due dates are as notified by the MCA and can be extended by it. We confirm the dates that apply to you when we take up your filing.