Company Secretary & Startup Compliance Firm in Delhi NCR & India | Bhavya Sharma and Associates
ROC Compliance Service for Startups Delhi Bangalore Gurgaon Mumbai 2025
Ensure seamless annual ROC compliance and statutory filing without missing critical deadlines. Bhavya Sharma and Associates specializes in complete annual ROC compliance including MGT-7 form filing, AOC-4 financial statement submission, statutory register maintenance, board meeting minutes preparation, director KYC compliance, and annual compliance calendar management across Delhi, Bangalore, and Gurgaon. Missing filing deadlines triggers 100 rupees daily penalty accumulating to 2 to 5 lakh rupees annually. Prolonged non-compliance results in company strike-off and director disqualification. Proper ROC compliance ensures uninterrupted business operations and investor credibility.
Over 185,000 companies search for ROC compliance guidance monthly. Yet 35 percent of Indian companies file late invoking daily penalties. Critical reality: A 60-day filing delay triggers 6,000 rupees penalty plus 50,000 rupees fixed penalty. Cumulative delays across multiple forms and years escalate to 500,000 plus rupees. Directors personally liable for non-compliance. Proper compliance calendar and proactive filing prevents penalties worth hundreds of thousands.
Understanding ROC Compliance Framework Complete Guide
The Registrar of Companies enforces statutory obligations under Companies Act 2013. Every registered company must file annual returns and maintain statutory registers regardless of size, revenue, or status.
What Is ROC Compliance and Why Every Company Must Comply
ROC Role: Registrar of Companies is the government body administering the Companies Act 2013 and enforcement of corporate compliance.
Mandatory Requirements: Every company registered under Companies Act must comply with ROC filing requirements annually without exception.
Scope: Applies to Private Limited, Public Limited, Limited Liability Partnership, One Person Company, and Registered Partnership Firms.
Consequences of Non-Compliance: Daily penalties, director disqualification, company strike-off from register, loan application rejections, investment round delays.
Impact on Investors and Operations: Non-compliance status destroys investor confidence, blocks fundraising, and complicates M&A processes.
Key ROC Compliance Filing Deadlines Calendar 2025-2026
Understanding the complete annual compliance calendar prevents missed deadlines and penalty accumulation.
Critical Deadlines Every Company Must Track
Annual General Meeting AGM:
Requirement: Must be held within 15 months of previous AGM and within 6 months of financial year end.
Standard Deadline for FY 2024-25: By September 30 2025.
Notice Period: 21 clear days before AGM.
Non-Compliance: Daily penalty 100 rupees per day of delay.
Form MGT-7 Annual Return:
Requirement: File within 60 days of AGM conclusion.
Standard Deadline for FY 2024-25: Within 60 days of AGM typically by November 30 2025.
Penalty: 10,000 rupees fixed plus 100 rupees per day delay capped at 2 lakh rupees for company and 50,000 rupees for officers.
Non-Filing Consequence: Company marked as non-compliant. Future investment rounds blocked.
Form AOC-4 Financial Statements:
Requirement: File within 30 days of AGM.
Standard Deadline for FY 2024-25: Within 30 days of AGM typically by October 30 2025.
Penalty: 1,000 rupees daily penalty capped at 10 lakh rupees for company and 1 lakh rupees for officers.
Non-Filing: Company financial records not on public file. Auditors held liable.
Form ADT-1 Auditor Appointment:
Requirement: File within 15 days of auditor appointment.
Deadline: Within 15 days of board/AGM approval.
Penalty: Slab-based late fees up to 12 times normal fee depending on delay.
Non-Filing: Non-compliant status persists until filed.
Director KYC DIR-3 Form:
Requirement: All directors with DIN must file annual KYC.
Deadline: By September 30 each year.
Penalty: 5,000 rupees late fee. DIN deactivation prevents director from acting in any company.
Non-Filing: Director disqualified until KYC filed and DIN reactivated.
Frequently Asked Questions ROC Annual Compliance 2025
Q1: What is MGT-7 form and when must I file it?
Answer: MGT-7 is annual return form filed within 60 days of AGM showing board decisions and shareholding pattern. For FY 2024-25, deadline is typically November 30 2025. Penalty 100 rupees per day of delay capped at 2 lakh rupees.
Q2: What is AOC-4 form and what does it include?
Answer: AOC-4 is financial statement filing including balance sheet, profit and loss statement, and cash flow statement. Filed within 30 days of AGM. Penalty 1,000 rupees per day capped at 10 lakh rupees.
Q3: What is the AGM and why is it mandatory?
Answer: Annual General Meeting is annual shareholder meeting for approving financial statements, appointing directors and auditors, and declaring dividends. Mandatory once per year. Must be held by September 30 for FY 2024-25.
Q4: When must I hold my Annual General Meeting?
Answer: AGM must be held within 15 months of previous AGM and within 6 months of financial year end. For FY 2024-25, by September 30 2025 at the latest.
Q5: How do I convene an AGM and what notice period is required?
Answer: Send written notice to all members at least 21 clear days before AGM date. Notice must include meeting date, time, location, and agenda items. Can be sent by post or email.
Q6: What are the penalties for missing MGT-7 deadline?
Answer: 10,000 rupees fixed penalty plus 100 rupees per day of delay for company. For officers in default, 50,000 rupees capped. A 60-day delay costs 16,000 rupees.
Q7: What are the penalties for missing AOC-4 deadline?
Answer: 1,000 rupees daily penalty for company capped at 10 lakh rupees. 1 lakh rupees penalty for officers in default. A 30-day delay costs 30,000 rupees.
Q8: What is director KYC DIR-3 and when is it due?
Answer: Director KYC is annual compliance form filed by all directors. Due by September 30 each year. Penalty 5,000 rupees late fee. Non-filing results in DIN deactivation preventing director from acting in any company.
Q9: What happens if I miss the director KYC deadline?
Answer: DIN becomes deactivated. Director cannot act in any company until DIR-3 KYC filed and DIN reactivated. Reactivation requires 5,000 rupees late fee.
Q10: What statutory registers must I maintain?
Answer: Register of Members, Register of Directors and KMP, Register of Charges, Register of Director-Related Contracts, and Minutes Books. Must be kept at registered office and available for member inspection.
Q11: How often must I hold board meetings?
Answer: At least 4 board meetings per financial year with at least 90 days between consecutive meetings. Improves governance and demonstrates active management.
Q12: What must I include in board meeting minutes?
Answer: Meeting date, time, location, attendance, agenda items, discussions summary, resolutions passed, voting details, and signatures of meeting chairperson.
Q13: Can I conduct AGM via video conference?
Answer: Yes. AGM can be held in hybrid mode with some members physically present and others via video conference. Fully virtual AGM requires ROC approval.
Q14: What is the notice period for AGM and can it be reduced?
Answer: Standard 21 clear days before AGM. Can be reduced to less than 21 days if 95 percent of members consent in writing or electronically.
Q15: What is quorum for AGM and what happens if quorum is not met?
Answer: Quorum is minimum 2 members. If only 1 member present, no quorum required for that member. If quorum not met, meeting adjourned to later date.
Q16: Who must sign board minutes and where must they be kept?
Answer: Chairperson of meeting must sign minutes. Minutes kept at registered office in physical or electronic form. Must be preserved permanently.
Q17: What is the penalty for not maintaining statutory registers?
Answer: Register of Members non-maintenance attracts 3 lakh rupees company penalty. Other register non-compliance attracts penalties up to 2 lakh rupees depending on register type.
Q18: Can members inspect registers and minutes books?
Answer: Yes. Members can inspect statutory registers and minutes books upon payment of prescribed fee. Company must provide copy of minutes within 7 days of request or face penalties.
Q19: What documents must be filed with annual return?
Answer: AGM minutes, audited financial statements, auditor report, board meeting minutes, director and KMP details, shareholding pattern showing all shareholders.
Q20: What is auditor appointment ADT-1 form and deadline?
Answer: Form ADT-1 notifies ROC of statutory auditor appointment. Must be filed within 15 days of appointment. Penalty is slab-based late fees up to 12 times normal fee.
Q21: How long does ROC take to accept annual return filing?
Answer: Typically 5 to 7 working days for approval. If clarifications required, timeline extends to 10 to 14 days.
Q22: What happens if I file MGT-7 and AOC-4 late?
Answer: Company marked as non-compliant in ROC records. This status prevents future investment rounds, loan approvals, and complicates M&A processes.
Q23: Can I amend filed annual return if I discover errors?
Answer: Amendments can be filed within 6 months if material error found. File amended AOC-4 and MGT-7 with explanation of amendments made.
Q24: What is the financial year for ROC compliance calendar?
Answer: Financial year is April 1 to March 31. AGM by September 30, AOC-4 by October 30, MGT-7 by November 30 following financial year.
Q25: What happens if company continues non-compliance beyond 12 months?
Answer: ROC initiates strike-off proceedings. Company can be removed from register after reasonable notice period. Directors also face disqualification from managing any company.
Get Expert Annual ROC Compliance and Statutory Filing Support Today
Bhavya Sharma and Associates specializes in comprehensive annual ROC compliance and statutory filing including MGT-7 and AOC-4 submission, statutory register maintenance, board meeting minutes preparation, director KYC compliance, and compliance calendar management for companies across Delhi, Bangalore, and Gurgaon. From AGM conduct to regulatory filing management, we ensure zero non-compliance and penalty avoidance.
Available in: Delhi, Bangalore, Gurgaon, and pan-India delivery.
Services: Annual compliance calendar and deadline tracking, AGM conduct and notice preparation, board meeting minutes preparation and certification, Form MGT-7 preparation and filing, Form AOC-4 financial statement filing, Form ADT-1 auditor appointment filing, Form DIR-3 director KYC annual filing, statutory register creation and maintenance, member inspection management, auditor coordination and certification, ROC portal submission and tracking, late filing remediation and penalty negotiation, company strike-off prevention, compliance documentation and certificate issuance.
Contact us for custom annual compliance calendar and ROC compliance audit.
Why Choose Bhavya Sharma and Associates for Annual ROC Compliance Delhi Gurgain Noida Mumbai and Bangalore?
Compliance Calendar Mastery: Maintain updated compliance calendar tracking every filing deadline. Proactive reminders prevent missed dates and penalty accumulation.
- AGM Expertise: Conduct proper AGM with adequate notice, quorum, minutes documentation, and statutory compliance.
- Form Filing Accuracy: Prepare MGT-7 and AOC-4 with complete accuracy. Auditor and statutory review before submission.
- Director KYC Coordination: Track director KYC deadline and ensure timely DIR-3 filing preventing DIN deactivation.
- Statutory Register Management: Maintain all mandatory registers in compliant format accessible for inspection.
- Board Minutes Professionalism: Prepare comprehensive board meeting minutes documenting all decisions and resolutions.
- ROC Portal Navigation: File all forms on MCA portal with digital signatures and accurate documentation.
- Penalty Prevention: Proactive compliance prevents daily penalties and director liability.
- Strike-Off Prevention: Address non-compliance before ROC initiates strike-off proceedings.
- Startup and Growth Company Readiness: Ensure compliance posture attracts investors and facilitates fundraising.
Related Services Available: Private Limited Company Registration, Founders Agreement, Shareholders Agreement, ESOP Equity Management, Startup India Registration.