Documents required for company annual ROC filing
Every private limited company files AOC-4 and MGT-7 every year, even with no business. Missing the deadline costs ₹100 per day per form, so the documents are worth collecting early.
Financials
Audited financial statements
Signed balance sheet, profit and loss account, notes and cash flow.
Auditor's report and CARO report (if applicable)
Board's report
Corporate records
Board meeting and AGM minutes
Shareholder list and changes during the year
Director details and KYC
DIR-3 KYC is due by 30 September.
Loans from directors and deposits
For DPT-3, due 30 June.
Outstanding payments to MSME suppliers
For MSME-1, half-yearly.
Frequently asked questions
When are AOC-4 and MGT-7 due?
AOC-4 within 30 days and MGT-7 within 60 days of the AGM. The AGM must be held by 30 September.
Does a company with no business still need to file?
Yes. Annual filings are due as long as the company exists, unless it is struck off or has dormant status.
This checklist is general guidance for collecting documents and is not tax advice. Requirements change with notifications and circulars; check the latest rules or ask your CA.