ROC returns filed before the deadline, every year.

Our transparent annual pricing:

• Small Company Plan: ₹5,000/year — for companies qualifying as "small company" under Section 2(85) (paid-up ≤ ₹4 Cr AND turnover ≤ ₹40 Cr). Uses MGT-7A simplified return. Covers AOC-4 + MGT-7A + ADT-1 + DIR-3 KYC (2 directors).
• Growth Company Plan: ₹10,000/year — for regular Private Limited Companies with 1-3 subsidiaries or more complex compliance. Uses MGT-7 full return. Covers AOC-4 + MGT-7 + ADT-1 + DPT-3 + MSME-1 + DIR-3 KYC (5 directors) + event-based forms.
• Enterprise + XBRL Plan: ₹21,000/year — for companies with capital ≥ ₹5 Cr or turnover ≥ ₹100 Cr (XBRL mandatory), or with subsidiaries requiring consolidated financials. Everything above + AOC-4 XBRL + AOC-4 CFS + Multi-entity group compliance (up to 5 companies) + MGT-8 secretarial audit + CS certification.

Plus GST @ 18% on professional fees (fully available as ITC for GST-registered companies).

MCA statutory fees (paid to government):

• AOC-4: ₹300-₹600 depending on capital slab
• MGT-7/MGT-7A: ₹300-₹600 depending on capital slab
• ADT-1: ₹300-₹600
• DIR-3 KYC: Nil (free filing)
• DPT-3: ₹200-₹400
• MSME-1: Nil (free filing)
• INC-20A: ₹200-₹400

Typical Pvt Ltd MCA fees per year:

• Small company (capital ≤ ₹1 lakh): ₹1,500-₹2,000
• Mid-size (capital ₹1-25 lakh): ₹2,500-₹3,500
• Large (capital > ₹25 lakh): ₹4,000-₹6,000

What's NOT included in monthly fees (billed separately as needed):

• Statutory audit fees (paid to independent auditor): ₹25,000-₹1,50,000 depending on turnover
• DSC renewal (₹800-₹1,500 every 2 years per director)
• Special resolutions + MGT-14 filings (₹1,500-₹3,000 per event)
• NCLT proceedings (₹25,000-₹1,00,000)
• Share transfer stamping (state-specific)
• Compounding of offences (₹15,000-₹50,000)
• Beneficial ownership (BEN-1/BEN-2) filings (₹1,500-₹3,000)

Cost comparison vs in-house CS:

• In-house Company Secretary: ₹8-15 lakh/year salary + PF/ESI/gratuity + software
• Our Growth Company Plan: ₹10,000/year (excluding statutory + audit)
• Saving: ~95% for private companies not requiring full-time CS

Break-even math:

• Single late-filed AOC-4 (60 days late): ₹6,000 in ₹100/day late fees
• Section 164(2) rescue: ₹1-3 lakh + 3-6 months
• Our annual retainer: ₹5,000-19,999
• ROI: Pays for itself avoiding 1 late filing

Yes — all ROC annual filing expenses are fully tax deductible under Section 37(1) of the Income Tax Act 1961 as ordinary revenue expenses.

What's fully deductible:

• Our annual retainer fee (₹5,000 to ₹21,000)
• GST @ 18% on our fees (as ITC if GST-registered, otherwise as expense)
• MCA statutory fees for AOC-4, MGT-7, DPT-3, ADT-1, DIR-3 KYC, MSME-1, INC-20A
• Statutory audit fees paid to independent auditor
• Certification fees (CA/CS)
• DSC purchase + renewal costs
• Software subscriptions for MCA compliance
• MCA filing late fees under ₹100/day (allowed as compensatory)

What's NOT deductible:

• Compounding fees (bad-in-nature under some interpretations)
• Section 447 fraud-related penalties
• NCLT costs disallowed if punitive nature
• Income tax itself

GST ITC on our professional fees:

• 18% GST on our fees is fully creditable if your company is GST-registered
• Our invoice includes GSTIN + flows to your GSTR-2B
• Claim ITC in the month our invoice appears in GSTR-2B

What it costs, all-in:

• Growth Company Plan ₹10,000/year + 18% GST
• If you are GST-registered, the GST on our fee is available as input tax credit
• The fee itself is a deductible business expense

Late fee structure for ROC filings:

Standard late fee (all forms except DIR-3 KYC):

• Rate: ₹100 per day of delay
• Cap: NO UPPER CAP (unlike GST which caps at ₹10,000)
• Continues to accumulate until the form is filed
• Applies to AOC-4, MGT-7, MGT-7A, ADT-1, DPT-3, INC-20A, and most event-based forms

Real late fee accumulation for typical Pvt Ltd:

• AOC-4 filed 30 days late: ₹3,000
• AOC-4 filed 60 days late: ₹6,000
• AOC-4 filed 6 months late: ₹18,000
• AOC-4 filed 1 year late: ₹36,500
• AOC-4 + MGT-7 both 3 years late (Section 164(2) trigger): ₹73,000+ per form, per year × 3 = ₹4-5 lakh in late fees alone

DIR-3 KYC late fee:

• No daily late fee, but DIN gets deactivated on 1 July if not filed by 30 June
• Reactivation requires filing DIR-3 KYC with flat ₹5,000 additional fee
• Impact of deactivation: cannot sign any MCA form during period of deactivation, cascading late fees on other filings

MSME-1 late fee:

• Under Section 405(4): ₹20,000 initial + ₹1,000 per day of continuing default
• Officer in default: same ₹20,000 + ₹1,000/day
• Applies only if MSME dues > 45 days exist

DPT-3 penalty:

• Under Section 76A: up to ₹1 crore or twice the deposit amount (whichever lower)
• Plus continuing offence charges

Section 164(2) director disqualification:

• Triggers automatically after 3 consecutive years of AOC-4/MGT-7 default
• Disqualification for 5 years across ALL companies
• Cannot be undone through simple filing catch-up — requires NCLT Section 252 relief
• Cost: ₹1-3 lakh professional fees + statutory dues + 60-120 day process

Compounding of offences:

• Some ROC offences can be compounded under Section 441
• Compounding fees: 50% of maximum prescribed fine + late fees
• Not available for repeat offences within 3 years

How our retainer prevents late fees:

• AGM planning starts in July (2 months buffer)
• ADT-1 filed within 10 days of AGM (5-day buffer)
• AOC-4 filed within 20 days of AGM (10-day buffer)
• MGT-7 filed within 45 days of AGM (15-day buffer)
• DIR-3 KYC filed in June if applicable year
• 200+ client-companies with zero late fees since Jan 2023

XBRL (eXtensible Business Reporting Language) is a structured data format for financial statements. Under MCA Notification GSR 61(E) dated 30 January 2013 (subsequently amended), AOC-4 XBRL is mandatory for specific categories of companies.

Mandatory XBRL categories (any one criterion triggers):

1. Listed companies on any recognized stock exchange in India (BSE/NSE)
2. Companies with paid-up capital ≥ ₹5 crore
3. Companies with turnover ≥ ₹100 crore in any FY
4. Companies required to file XBRL earlier (once XBRL, always XBRL — even if thresholds no longer met)

Categories NOT requiring XBRL:

• Banking companies
• Insurance companies
• Power sector companies
• Non-Banking Financial Companies (NBFCs)
• Small companies (paid-up ≤ ₹4 Cr AND turnover ≤ ₹40 Cr)
• OPCs

XBRL taxonomy:

• MCA prescribes specific XBRL taxonomy for Indian companies
• Financial data must be tagged against ~5,000+ taxonomy elements
• Includes balance sheet, P&L, cash flow, notes, ratios, related party transactions
• Must match audited financial statements exactly

Tools for XBRL preparation:

• MCA-approved XBRL software (IRISgst, Datatracks, TataRUsIN, etc.)
• ICAI XBRL guidance document
• Auditor validation before submission

Common XBRL issues:

• Tagging mismatch: numbers in taxonomy don't match audit report → return rejected
• Missing disclosures: mandatory elements skipped → return rejected
• Ratio calculation errors: system-computed ratios differ from audit → validation error
• Consolidated vs standalone: subsidiary data mixing → confusion

Cost of XBRL preparation:

• Standalone AOC-4 XBRL: ₹15,000-₹40,000 depending on complexity
• Consolidated AOC-4 CFS XBRL: ₹25,000-₹75,000
• Included in our Enterprise + XBRL Plan (₹21,000)

Our XBRL delivery:

• Turnover threshold monitored quarterly — flag if crossing ₹100 Cr
• XBRL software subscribed by our team
• Draft prepared by 15 October (15 days before typical 30 Oct deadline)
• Auditor validation completed by 20 October
• Filed on MCA V3 by 25 October (5-day buffer)

Complete FY 2025-26 ROC compliance calendar (assuming AGM held on 30 September 2026 for a 31 March 2026 year-end company):

Pre-AGM activities (April-September 2026):

• April 2026: Books closure; draft financial statements prepared
• April-August 2026: Statutory audit under Section 143; auditor issues report
• By 30 June 2026: DPT-3 filed (deposits return); DIR-3 KYC if applicable year
• August 2026: Board meeting to approve audited accounts + set AGM date
• By 8 September 2026: AGM notice sent to shareholders (21 clear days)
• By 30 September 2026: AGM held; audited accounts adopted

Post-AGM filings (October-November 2026):

• By 15 October 2026: Form ADT-1 (auditor intimation) — within 15 days of AGM
• By 30 October 2026: Form AOC-4 (financial statements) — within 30 days of AGM
• By 30 October 2026: LLP Form 8 (Statement of Accounts) — for LLPs
• By 31 October 2026: MSME-1 H1 return (April-September dues)
• By 29 November 2026: Form MGT-7/MGT-7A (annual return) — within 60 days of AGM

OPC-specific timeline for FY 2025-26:

• No AGM required
• By 27 September 2026: AOC-4 (180 days from FY end)
• By 27 November 2026: MGT-7A (60 days after AOC-4)

LLP-specific timeline for FY 2025-26:

• By 30 May 2026: Form 11 (Annual Return)
• By 30 October 2026: Form 8 (Statement of Accounts)

Half-yearly + annual filings independent of AGM:

• 31 October 2026: MSME-1 H1 (April-September dues to MSME > 45 days)
• 30 April 2026: MSME-1 H2 (October 2025-March 2026 dues)
• 30 June 2026: DPT-3 (deposits + non-deposit loans)
• 30 June 2026: DIR-3 KYC (if applicable year in 3-year cycle)

Event-based filings triggered anytime:

• Change in director/KMP: DIR-12 within 30 days
• Change in registered office (same state): INC-22 within 30 days
• Special resolutions: MGT-14 within 30 days
• Share allotment: PAS-3 within 30 days
• Increase in capital: SH-7 within 30 days
• New incorporation Business declaration: INC-20A within 180 days of incorporation

The AGM must be held within 6 months of the financial year end under Section 96 of the Companies Act 2013. For a 31 March year-end company, this means AGM by 30 September.

Provision for extension:

• Companies can apply to Registrar of Companies (ROC) for extension of up to 3 months under Section 96(1) proviso
• Application via Form GNL-1 with justification and Board Resolution
• Filed at least 30 days before the original AGM due date
• Maximum extension: 3 months (so AGM by 31 December for FY 2025-26)
• Not available for FIRST AGM after incorporation (only for subsequent AGMs)

Common reasons for extension:

• Statutory audit delayed due to complex transactions or new auditor
• Financial statements need restatement or additional certification
• Ongoing regulatory investigation or litigation
• Change in management/directors requiring stabilisation
• Force majeure events (natural disasters, pandemics)

If AGM held later than 30 September without extension:

• Company + every officer in default: penalty of ₹1 lakh + ₹5,000 per day of continuing default (up to ₹5 lakh)
• Reference: Section 99 of Companies Act 2013
• Late AGM does NOT delay AOC-4/MGT-7 deadlines proportionally — they still count from actual AGM date

Cascading impact of late AGM:

• AOC-4 due 30 days from ACTUAL AGM date — so if AGM held on 15 October, AOC-4 due by 14 November
• MGT-7 due 60 days from AGM — so if AGM held on 15 October, MGT-7 due by 14 December
• Section 99 penalty for late AGM is additional to any AOC-4/MGT-7 late fees
• Shareholders can approach ROC or NCLT if AGM repeatedly delayed

What if AGM cannot be held at all in a FY?

• Company's failure to hold AGM is a serious offence
• ROC can strike off the company under Section 248
• Directors face disqualification under Section 164(2) after 3 years of default
• Company loses "active" status on MCA

How our retainer prevents AGM delays:

• Audit initiated by April every year
• Board meeting for accounts approval by end-August
• AGM notice sent by 5 September (26 clear days before 30 September)
• AGM held by 25-28 September (buffer before 30 September deadline)
• No client company has needed GNL-1 extension since Jan 2023

Filing on MCA V3 involves multiple sequential steps. Here's the complete workflow for AOC-4 (representative of most annual filings):

Step 1 — Pre-filing preparation:

1. Statutory audit completed; auditor's report + management letter received
2. Board Meeting held to approve financials + AGM date
3. Directors' Report drafted + signed
4. AGM notice sent 21 days before AGM date
5. AGM held; special/ordinary resolutions passed
6. AGM minutes finalised within 30 days

Step 2 — Documents assembly:

• Audited balance sheet (signed by auditor + 2 directors)
• Audited P&L statement
• Cash flow statement (if turnover ≥ ₹50 Cr)
• Notes to accounts
• Auditor's Report (Section 143)
• Directors' Report + Annexures
• CARO 2020 Report if applicable
• Extract of Annual Return (MGT-9)
• Notice of AGM + Explanatory Statement

Step 3 — MCA V3 login + form download:

1. Login to mca.gov.in V3 with User ID + password + OTP
2. Navigate to "Company Forms Download"
3. Select AOC-4 (or MGT-7 or applicable form)
4. Fill company details (auto-populated from master data)
5. Enter financial data + attach documents

Step 4 — Digital signatures:

• Form signed by Managing Director OR Director + Chief Financial Officer
• Signed by Company Secretary (if applicable) — mandatory if paid-up ≥ ₹10 Cr under Rule 8A
• Signed by Statutory Auditor via their Class 3 DSC
• All DSCs must be Class 3 and registered on V3

Step 5 — Payment + submission:

1. System generates challan with MCA fees (₹300-₹6,000 depending on capital)
2. Payment via Net Banking, UPI, or Credit/Debit card
3. Payment success → form auto-submits to MCA
4. Service Request Number (SRN) generated instantly for tracking
5. Acknowledgment PDF downloadable immediately

Step 6 — Processing + acknowledgment:

• MCA processes form → status changes to "Approved" or "Under Scrutiny"
• Approval typically 3-15 working days for AOC-4
• Approval visible on public MCA search + downloadable certificate
• Any rejection/query → resubmit within 15 days

Common V3 pitfalls:

• DSC not registered on V3 (V2 doesn't carry forward)
• Attachment size exceeds limit (typically 6 MB)
• Attachment format wrong (only PDF/JPG/PNG)
• Session expires mid-fill (need to restart)
• Auditor DSC signature not valid (needs Class 3)
• Company master data mismatch (address/directors)

Our filing SOP:

• All documents assembled 10 days before due date
• Draft form filled + peer-reviewed 5 days before
• DSCs coordinated with all signatories
• Payment + submission by 5-day buffer
• Approval status monitored daily for 15 days post-submission

The consequences escalate severely with each additional year of non-compliance:

1 year of default:

• Late fee ₹100/day × 300+ days = ₹30,000-₹40,000 per form
• Total late fees for 1 year of AOC-4 + MGT-7 defaults: ₹60,000-₹80,000
• Company status remains "Active" on MCA but with default flag
• ROC may issue notices under Section 137/92
• Directors' names visible in defaulters list

2 years of default:

• Late fees compound: ~₹1.5-2 lakh per form pair × 2 years = ₹3-4 lakh total
• MCA may initiate strike-off proceedings under Section 248 for "not carrying on business"
• Bank scrutiny of company transactions increases
• Directors' new incorporations may face additional checks

3+ years of default (CRITICAL):

• Section 164(2) triggers — every director automatically disqualified for 5 years across ALL companies
• Company almost certainly struck off by ROC
• DINs of directors marked "Disqualified"
• Cascading impact: directors' other companies also face compliance disruption
• Bank accounts of struck-off company frozen

Rescue paths:

1. Simple catch-up (up to 2 years): File all pending forms with ₹100/day late fees. Total cost: ₹1-4 lakh + statutory MCA fees + our filing fees. Timeline: 15-30 days.
2. Fresh Start Scheme (historical, not currently active): Some earlier MCA schemes offered late-fee waiver — check current availability with MCA.
3. Section 252 Revival Petition (3+ years default with strike-off): Apply to NCLT for revival. Cost: ₹1-3 lakh professional fees + statutory dues + late fees. Timeline: 60-120 days. Restores DIN status upon acceptance.
4. Section 441 Compounding: For punishable offences without imprisonment. Compounding fee: 50% of maximum prescribed fine.

Example: when a forgotten subsidiary misses three years of AOC-4 and MGT-7, its directors can be disqualified under Section 164(2). Putting it right means filing every pending return with additional fees and, in some cases, an application to the NCLT — far costlier than staying current.

Prevention (what our retainer delivers):

• Never miss any ROC deadline (5-day buffer schedule)
• Quarterly compliance review of every client company
• Alert if any director has other-company defaults