AOC-4
Financial Statements
- BS, P&L, Cash Flow, Notes; Director’s & Auditor’s Reports
- Annexures (AOC-1, AOC-2 if applicable)
- DSC signing, e-filing & SRN tracking
Expert ROC compliance handled by senior CAs. We prepare and e-file AOC-4, MGT-7/MGT-7A, ADT-1, DIR-3 KYC and coordinate tax filings—on time, with zero stress.
Every Private Limited Company must file financial statements (AOC-4) and annual return (MGT-7/MGT-7A) with MCA under the Companies Act, 2013, plus ITR-6 with the Income Tax Department. Filing is mandatory even with nil turnover.
Late filing attracts ₹100/day per form (no upper cap) and may trigger director disqualification or company strike-off.
| Compliance | Who files | Due date (FY 2024–25) | Fee / Penalty |
|---|---|---|---|
| AGM | All companies | By 30 Sept 2025 | — |
| AOC-4 (Financials) | All companies | Within 30 days of AGM (≈ 29 Oct 2025) |
₹100/day |
| MGT-7 / MGT-7A (Annual Return) | All companies (MGT-7A for OPC/Small Co.) |
Within 60 days of AGM (≈ 28 Nov 2025) |
₹100/day |
| ADT-1 (Auditor) | All companies | Within 15 days after AGM | As per MCA |
| ITR-6 | All companies | 31 Oct 2025 | As per IT Act |
| INC-20A (Commencement) | New cos. with share capital | Within 180 days of incorporation | ₹50,000 (co.) + ₹1,000/day/dir |
| DIR-3 KYC (Directors) | All DIN holders | By 30 Sept | ₹5,000 + DIN deactivation |
MCA V3 2025 update: Photo of registered office with name board + a director present (who also signs) may be required; forms use integrated web/annexures with DSC validation.
| Feature | Proprietorship | LLP | Private Limited |
|---|---|---|---|
| Liability | Unlimited | Limited | Limited |
| Funding | Low | Moderate | High (investor-friendly) |
| Compliance | Low | Moderate | High (scalable) |
| Tax | Individual slab | ~30%* | 22% u/s 115BAA ** |
| Best for | Solo owners | Professional firms | Growth / startups |
*Indicative; Conditions apply for 115BAA.
Legal
Business & Financial
Best for companies with in-house preparation
Everything in Basic, plus:
For founders who want full coverage
2-step senior CA review; 99.8% first-time acceptance.
Relationship manager + direct CA access.
Personalized calendar with 60/30/15-day alerts.
Paperless workflow, SRN + status tracking, audit-ready records.
Yes. AOC-4 and MGT-7/MGT-7A are mandatory for all companies.
AGM by 30 Sept; AOC-4 within 30 days; MGT-7 within 60 days; ADT-1 within 15 days after AGM; ITR-6 by 31 Oct; DIR-3 KYC by 30 Sept.
₹100 per day per form, no upper cap.
With documents ready, filings are usually completed in 7–10 working days.
Not mandatory for most Pvt Ltds—our CA team manages end-to-end filings.
