Every private limited company — active or dormant — must complete its annual ROC filings. Missing them doesn't just attract fees; it can get directors disqualified and the company struck off.
The core calendar: ADT-1 within 15 days of the AGM for auditor appointment, AOC-4 within 30 days of the AGM for financial statements, MGT-7 within 60 days for the annual return, and DIR-3 KYC for every director by 30 September.
The penalties are per-day and compound fast — ₹100 per day per form with no cap. A company that skips two years routinely faces ₹1.5 lakh+ in additional fees before it can even file.
Our advice: treat the AGM date as the anchor. Everything else flows backwards from it. We maintain a compliance calendar for every retained client so nothing is ever filed late.
