23 Oct 2026Quick answer: For FY 2025-26, a company holding its AGM on 30 September 2026 must file AOC-4 (financial statements) by 30 October 2026 and MGT-7 or MGT-7A (annual return) by 29 November 2026. AOC-4 is due within 30 days of the AGM (section 137) and MGT-7 within 60 days (section 92). Late filing attracts an additional fee of Rs 100 per day per form, with no upper cap.
ROC annual filing due dates at a glance (FY 2025-26)
| Form | Purpose | Due date | Provision (Companies Act, 2013) |
|---|---|---|---|
| AGM | Adopt financial statements | Within 6 months of year-end: 30 September 2026 | Section 96 |
| AOC-4 / AOC-4 XBRL | File financial statements | Within 30 days of the AGM | Section 137 |
| MGT-7 / MGT-7A | File annual return | Within 60 days of the AGM | Section 92(4) |
| ADT-1 | Intimate auditor appointment | Within 15 days of the AGM | Section 139 |
| MGT-14 | File specified resolutions | Within 30 days of passing the resolution | Section 117 |
| AOC-4 (One Person Company) | File financial statements | Within 180 days of year-end: 27 September 2026 | Proviso to section 137(1) |
Check MCA general circulars for any extension notified for the year before relying on these dates.
Annual filing with the Registrar of Companies (ROC) is an essential compliance requirement for companies registered under the Companies Act, 2013. In 2026, businesses must ensure that their financial statements, annual returns and statutory records are prepared accurately and filed within the applicable deadlines. Timely ROC compliance helps companies avoid additional fees, penalties and unnecessary legal complications.
For businesses seeking reliable corporate compliance support, Regi Tom Antony & Associates provides professional guidance on annual filing, statutory compliance, accounting and auditing requirements.
Key ROC Annual Filing Forms for 2026
- AOC-4 – Filing of Financial Statements
Form AOC-4 is used by companies to submit their financial statements to the ROC. Depending on the company's reporting requirements, the filing may include the balance sheet, profit and loss statement, auditor's report, board's report and other prescribed attachments. Companies should ensure that their financial statements are approved by the board and adopted by shareholders, wherever applicable, before filing.
- MGT-7 / MGT-7A – Annual Return
Form MGT-7 is generally used by companies to file their annual return, containing details about shareholding, directors, registered office and other corporate information. Certain eligible One Person Companies (OPCs) and small companies may use Form MGT-7A, subject to the applicable rules.
- ADT-1 – Appointment of Auditor
Form ADT-1 is used to notify the ROC about the appointment of an auditor when filing is required under the Companies Act and applicable rules. Companies should verify the appointment details and applicable filing timeline after the relevant shareholder decision.
- MGT-14 – Filing of Resolutions
Form MGT-14 is required for filing specified resolutions and agreements with the ROC, where applicable. Companies should review board and shareholder resolutions to determine whether any filing obligation arises.
Important Compliance Steps for Companies
Effective ROC annual filing begins with maintaining updated books of accounts, statutory registers, board meeting records and shareholder details. Businesses should reconcile financial statements, verify director and shareholding information, and check that the relevant forms contain accurate information before submission.
Companies must also identify their financial year-end, AGM date, applicable filing deadlines and any exemptions or special requirements relevant to their category. For many companies, AOC-4 is generally due within 30 days of the AGM, while MGT-7 or MGT-7A is generally due within 60 days of the AGM, subject to the applicable legal provisions. Different rules may apply in specific circumstances.
Late or incorrect filings can lead to additional fees, penalties and compliance difficulties. Therefore, maintaining a compliance calendar and seeking professional assistance can help businesses complete their statutory obligations efficiently.
Regi Tom Antony & Associates assists businesses with accounting, auditing, corporate compliance and ROC filing support, helping companies maintain accurate records and meet applicable regulatory requirements.
Frequently Asked Questions (FAQs)
- What is ROC annual filing?
ROC annual filing is the process through which companies submit prescribed financial statements, annual returns and other required information to the Registrar of Companies.
- Is AOC-4 mandatory for every company?
Companies are generally required to file financial statements using the applicable form, subject to their legal category and any specific exemptions or provisions.
- What is the difference between AOC-4 and MGT-7?
AOC-4 reports a company's financial statements, whereas MGT-7 records annual corporate information, including shareholding and management details.
- What happens if a company misses its ROC filing deadline?
Late filing may attract additional fees, penalties or other legal consequences, depending on the form and applicable provisions.
- How can professional ROC compliance support help?
Regi Tom Antony & Associates can assist with compliance planning, documentation checks, accounting and auditing coordination, and applicable ROC filing requirements.
Frequently asked questions
What is the due date for AOC-4 for FY 2025-26?
AOC-4 must be filed within 30 days of the AGM. If the AGM is held on the last permitted date, 30 September 2026, the due date is 30 October 2026. A One Person Company files AOC-4 within 180 days of the year-end, that is by 27 September 2026.
What is the due date for MGT-7 for FY 2025-26?
MGT-7 (or MGT-7A for One Person Companies and small companies) must be filed within 60 days of the AGM. For an AGM held on 30 September 2026, the due date is 29 November 2026.
What is the late fee for ROC annual filing?
Late filing attracts an additional fee of Rs 100 per day per form over and above the normal filing fee, with no upper limit. Separate penalties also apply to the company and its officers in default under sections 92 and 137.
Is ADT-1 required every year?
No. ADT-1 is filed when an auditor is appointed or re-appointed, generally within 15 days of the meeting at which the appointment is made. Statutory auditors are usually appointed for a five-year term.
Related: Company secretarial and ROC compliance services in Kochi | ROC Amnesty CCFS-2026: what defaulting companies can do now
Written and reviewed by Regi Tom Antony, FCA, Managing Partner, Regi Tom Antony & Associates, Chartered Accountants, Kochi. Updated 1 November 2026.