MCA21 V3 Portal — Company & LLP Filing Services
ROC Compliance — Companies & LLP Filing Services
Every company incorporated under the Companies Act, 2013 and every Limited Liability Partnership registered under the LLP Act, 2008 is required to file a range of statutory documents, returns, and financial statements with the Registrar of Companies (ROC) on the MCA21 Version 3 portal. Non-compliance results in heavy additional fees (₹100/day per form), director disqualification, and prosecution.
2026 has brought significant changes to the corporate compliance landscape — the Corporate Laws (Amendment) Bill, 2026 (introduced March 2026) proposes major changes to the Companies Act and LLP Act; the CCFS-2026 one-time scheme (April–July 2026) offers defaulting companies a 90% relief on accumulated late fees; expanded ROC structure (new ROC Delhi I, Delhi II, and others from 16 February 2026); and revised Small Company thresholds reducing compliance burden for a larger set of companies.
Company Registration
Pvt Ltd, OPC, Section 8, Public
LLP Registration
New LLP incorporation & LLPIN
Annual Compliance
AOC-4, MGT-7, ADT-1 & more
LLP Returns
Form 11, Form 8, KYC
CCFS-2026
Clear old defaults at 10% fees
Event-Based
Director change, charge, address
What's New in 2026 — Key Changes to ROC Compliance
The corporate compliance landscape in India has seen significant changes in 2026 — from a restructured ROC network and a one-time compliance amnesty scheme to a proposed landmark amendment bill. Here is everything companies and LLPs need to know:
⚡ CCFS-2026 — Companies Compliance Facilitation Scheme
One-time opportunity to clear all pending ROC filings at just 10% of accumulated late fees | Window: 15 April 2026 – 15 July 2026
What It Is
A one-time MCA scheme under Sections 403 & 460 of the Companies Act, 2013 — introduced vide General Circular No. 01/2026 — allowing companies to file all pending annual returns (MGT-7) and financial statements (AOC-4) by paying only 10% of the total accumulated additional fee.
Normal Late Fee vs CCFS
Under normal rules, delayed AOC-4 and MGT-7 attract ₹100/day each — totalling ₹200/day. Multi-year defaults can run into lakhs. Under CCFS-2026, all that accumulated additional fee is reduced to just 10%, making regularisation highly cost-effective.
Dormant Company Option
Non-operating companies may apply for Dormant Status under Section 455 by filing e-Form MSC-1 at 50% of the normal filing fee — allowing them to remain on the register without full annual compliance burden.
Strike-Off Option
Defunct companies that wish to exit can file e-Form STK-2 at just 25% of normal fee under CCFS-2026 — obtaining a clean removal from the MCA register and protection from future prosecution for past defaults.
Who Is Excluded
Companies already issued final strike-off notices, companies that applied for dormancy or strike-off before the scheme, dissolved companies, and "vanishing companies" are excluded from CCFS-2026.
Act Now
After 15 July 2026, normal fees and prosecution resume. The ROC will initiate action against all remaining defaulters. Do not wait — contact us to assess your pending filings and file within the CCFS-2026 window.
Corporate Laws (Amendment) Bill, 2026
The Corporate Laws (Amendment) Bill, 2026 was introduced in Lok Sabha on 23 March 2026 and proposes amendments across 88 sections of the Companies Act, 2013 and the LLP Act, 2008. Key provisions relevant to compliance:
📈 Small Company Threshold
Expanded Definition
Paid-up capital threshold increased from ₹10 Cr to ₹20 Cr; turnover threshold increased from ₹100 Cr to ₹200 Cr. Significantly more companies now qualify as Small Companies — unlocking simplified filings (MGT-7A), fewer board meetings, and exemptions from secretarial audit.
🏢 Incorporation Simplification
Affidavit Replaced by Self-Declaration
The notarised affidavit (INC-9) required at incorporation is replaced by a simple self-declaration — reducing cost and time for new company formation. Draft Rules dated 8 April 2026 also propose consolidating 9 forms into 2 (E-CHNG and E-CON).
📷 Virtual Meetings
Virtual AGMs & EGMs
Companies will be allowed to hold Annual General Meetings (AGMs) and Extraordinary General Meetings (EGMs) virtually — reducing the compliance cost and logistical burden for companies with geographically dispersed shareholders.
👥 KMP Resignation Process
New Section 203A
A formal statutory process is introduced for resignation of whole-time Key Managerial Personnel (CFO, CS) who are not directors — with prescribed notice period, notification to ROC, and timelines for appointing replacements.
📋 DIR-3 KYC Cycle
Annual KYC to 3-Year Cycle
The Amendment Bill proposes changing Director KYC (DIR-3 KYC) from an annual requirement to a triennial (3-year) filing cycle — significantly reducing annual compliance overhead for directors.
📄 LLP Relief
LLP Filing Ease
LLPs regulated by SEBI or IFSCA can now file changes to partners and LLP agreements annually rather than immediately upon each change — significant relief for investment funds structured as LLPs.
⛔ Enhanced Strike-Off
New Trigger Added
In addition to non-filing for 2 years, companies with no significant accounting transactions for 2 preceding FYs plus the current FY can now be struck off — proactively cleaning shell companies from the MCA register.
🏖 ROC Restructure
New ROCs from 16 Feb 2026
MCA created new Regional Directors and ROCs effective from 16 February 2026. Notably, ROC Delhi is split into ROC Delhi I and ROC Delhi II, and ROC Haryana is created separately. Companies should verify their new ROC jurisdiction on the MCA V3 portal.
Note: The Corporate Laws (Amendment) Bill, 2026 was introduced in Parliament in March 2026 and was under consideration as of the date of this writing. Specific provisions will come into force on the date notified by the Central Government after the Bill is passed. We will update our clients as each provision is notified. Contact us for an update specific to your company →
Company Registration — Types & Incorporation
All companies in India are incorporated under the Companies Act, 2013 and registered on the MCA21 V3 portal through the integrated SPICe+ (INC-32) form — which simultaneously handles name reservation, DIN allotment, PAN, TAN, GSTIN, EPFO, ESIC, and bank account opening. From 2026, the affidavit (INC-9) at incorporation is replaced by a simpler self-declaration.
Types of Companies Under the Companies Act, 2013
🏢 Private Limited Company
The most popular business structure — limited liability, separate legal identity, perpetual succession. Maximum 200 members; restricted share transfer. Eligible for simplified filings under the Small Company threshold if capital ≤ ₹20 Cr & turnover ≤ ₹200 Cr (post 2026 Bill).
👤 One Person Company (OPC)
A company with a single member and a single director — providing limited liability to solo entrepreneurs. OPCs are exempt from holding AGMs and have simplified annual compliance (MGT-7A, AOC-4 by 27 Sep 2026 for FY 2025-26).
🌎 Public Limited Company
Suitable for larger businesses planning to raise capital from the public. No restriction on number of members; shares are freely transferable. Subject to more stringent compliance including secretarial audit (above threshold) and XBRL filing (above threshold).
❤ Section 8 Company (Non-Profit)
A company incorporated for charitable, educational, religious, or social purposes — not for profit. Profits (if any) are applied towards the stated objectives. Eligible for 12A/80G exemption under the Income Tax Act, 2025. Requires a licence from the Central Government.
🏠 Nidhi Company
A type of NBFC that accepts deposits from and lends to its members only — operating on mutual benefit principles. Regulated by MCA under the Nidhi Rules, 2014 (as amended). Required to file NDH-1 within 90 days of year end and NDH-3 half-yearly return.
🎉 Producer Company
A company formed by farmers, agriculturalists, or primary producers for collective benefit — selling, marketing, or processing agricultural produce. Governed by Sections 378A to 378ZT of the Companies Act, 2013 (inserted by the Companies (Amendment) Act, 2020).
Incorporation Process — SPICe+ on MCA21 V3
Name Reservation — RUN or SPICe+ Part A
Apply for company name reservation through RUN (Reserve Unique Name) for a single name or through SPICe+ Part A for up to 2 names. Name must comply with MCA naming guidelines — no resemblance to existing names, trademarks, or prohibited words.
Prepare MOA, AOA & Declarations
Draft the Memorandum of Association (MOA) and Articles of Association (AOA). From 2026, the subscriber affidavit (INC-9) is replaced by a simple self-declaration — reducing notarisation cost and time.
File SPICe+ Part B on MCA V3
File the integrated SPICe+ (INC-32) form covering: DIN allotment for proposed directors, company incorporation, PAN, TAN, GST, EPFO, ESIC registration. EPFO, ESIC, and bank account opening are now optional at the SPICe+ stage (April 2026 draft rules).
File INC-20A — Commencement of Business
Within 180 days of incorporation, file Form INC-20A declaring that each subscriber to the MOA has paid the value of shares agreed to be taken by them. No business activity can commence until this declaration is filed.
Certificate of Incorporation
On approval, MCA issues the Certificate of Incorporation (CoI) digitally — carrying the Company Identification Number (CIN). The CoI is conclusive evidence of registration under the Companies Act, 2013.
Post-Incorporation Setup
Open current bank account, apply for Professional Tax (state-specific), obtain DSC for all directors, register for GST (if applicable), complete Udyam / MSME registration, and set up statutory registers at the registered office.
Documents Required for Incorporation
- 📄 PAN Card of all proposed directors
- 📄 Aadhaar Card of all proposed directors (for DIN and DSC)
- 🏠 Registered office proof — electricity bill / rent agreement (not older than 2 months) + NOC from owner
- 📷 Passport-size photograph of all proposed directors
- 📄 MOA and AOA (to be prepared by our team)
- 📄 Self-declaration from subscribers (replaces INC-9 affidavit — 2026 update)
- 📄 DIR-2 consent to act as director from each proposed director
- 🔗 DSC (Class 3) of all proposed directors
- 📋 For foreign nationals: Passport (apostilled) + address proof (apostilled)
We handle the entire incorporation process end-to-end — from name reservation to Certificate of Incorporation and post-registration setup. See our dedicated Company Formation page →
LLP Registration — Limited Liability Partnership
A Limited Liability Partnership (LLP) is a hybrid business structure — combining the flexibility of a partnership with the limited liability protection of a company. Governed by the Limited Liability Partnership Act, 2008, an LLP is a separate legal entity with a distinct LLPIN (LLP Identification Number) and is ideal for professional firms, service businesses, and small-to-medium enterprises.
The Corporate Laws (Amendment) Bill, 2026 proposes several relief measures for LLPs — including annual (rather than immediate) filing of partner changes for SEBI/IFSCA-regulated LLPs and further decriminalisation of minor procedural defaults.
LLP vs Private Limited Company — Key Differences
Limited Liability Partnership (LLP)
- Governed by LLP Act, 2008
- No minimum capital requirement
- No requirement for board meetings
- Profits taxed as partnership income (ITR-5)
- No dividend distribution tax
- No mandatory secretarial audit
- Annual filings: Form 11 (May 30) + Form 8 (Oct 30)
- Audit required only if turnover > ₹40L or capital > ₹25L
- Cannot raise equity capital from public
- Ideal for: Professional firms, service businesses
Private Limited Company
- Governed by Companies Act, 2013
- No minimum capital (but share capital needed)
- Minimum 4 board meetings per year (2 for small cos)
- Corporate tax rate (25.17% or 22% new regime)
- Dividend distribution on profits
- Secretarial audit for prescribed companies
- Annual filings: AOC-4 + MGT-7 + ADT-1 + others
- Statutory audit mandatory (all companies)
- Can raise equity from Angel investors, VCs
- Ideal for: Startups, tech companies, funded ventures
LLP Incorporation Process
Obtain DPIN / DIN for Designated Partners
Each proposed designated partner must have a Designated Partner Identification Number (DPIN) — equivalent to DIN for directors. Existing DIN holders can use their DIN directly. New DPINs are applied through the FiLLiP form.
Name Reservation — RUN-LLP
Apply for LLP name reservation through the RUN-LLP (Reserve Unique Name for LLP) service on the MCA V3 portal. The name must end with "LLP" or "Limited Liability Partnership" and comply with MCA naming guidelines.
File FiLLiP — Form for Incorporation
The integrated FiLLiP (Form for Incorporation of Limited Liability Partnership) form is filed on MCA V3 — covering DPIN allotment for new designated partners, LLP incorporation, PAN, TAN, and registered office address.
Execute and File LLP Agreement
The LLP Agreement (governing the rights, duties, capital contributions, and profit-sharing of partners) must be drafted and filed with the ROC in Form 3 within 30 days of incorporation. A properly drafted LLP Agreement is critical to prevent disputes.
Certificate of Incorporation
On approval, ROC issues the Certificate of Incorporation for the LLP with the LLPIN (LLP Identification Number). The LLP is now a separate legal entity from the date of incorporation certificate.
Post-Incorporation
Open current bank account, obtain DSC (Class 3) for all designated partners, register for GST (if applicable), complete Udyam registration, and establish books of account in accordance with Section 34 of the LLP Act, 2008.
Documents Required for LLP Incorporation
- 📄 PAN Card of all proposed designated partners and partners
- 📄 Aadhaar Card of all proposed designated partners
- 🏠 Registered office proof — electricity bill / rent agreement + NOC from owner
- 📷 Passport-size photograph of all designated partners
- 📄 Consent to act as Designated Partner from each proposed DP
- 🔗 DSC (Class 3) of all designated partners
- 📋 LLP Agreement (to be drafted by our team)
- 📋 For foreign nationals: Apostilled Passport + address proof
We handle LLP incorporation end-to-end — name reservation, FiLLiP filing, LLP Agreement drafting, and post-incorporation setup. See our dedicated LLP page →
Annual ROC Compliance — Companies (FY 2025-26)
Every company must file annual returns and financial statements with the ROC after its Annual General Meeting (AGM). For FY 2025-26, the AGM must be held on or before 30 September 2026. All subsequent deadlines flow from the actual AGM date — not from fixed calendar dates. All filings are done on the MCA21 V3 portal using Class 3 DSC.
MCA has notified extended due dates for FY 2025-26: AOC-4 extended to 27 September 2026 (OPC) and 29 October 2026 (others); MGT-7 / MGT-7A extended to 28 November 2026. Always verify the latest circular on the MCA portal before filing.
Mandatory Annual Forms — All Companies
| Form | Purpose | Due Date (FY 2025-26) | Who Files |
|---|---|---|---|
| AOC-4 | Filing of Financial Statements (Balance Sheet, P&L, Notes, Auditor's Report, Board's Report) | Within 30 days of AGM (extended to 29 Oct 2026) | All Companies except OPC |
| AOC-4 (OPC) | Financial Statements for One Person Companies | Within 180 days of FY end (extended to 27 Sep 2026) | OPCs |
| AOC-4 XBRL | Financial Statements in XBRL format for prescribed companies | Same as AOC-4 (29 Oct 2026) | Companies with paid-up capital ≥ ₹5 Cr or turnover ≥ ₹100 Cr (non-Small) listed companies |
| MGT-7 | Annual Return — details of directors, shareholders, registered office, capital structure, related party transactions | Within 60 days of AGM (extended to 28 Nov 2026) | All companies except Small Companies & OPCs |
| MGT-7A | Simplified Annual Return for Small Companies and OPCs | Within 60 days of AGM (extended to 28 Nov 2026) | Small Companies (paid-up ≤ ₹10 Cr AND turnover ≤ ₹100 Cr) & OPCs |
| ADT-1 | Intimation to ROC of appointment / re-appointment of Statutory Auditor | Within 15 days of AGM | All Companies |
| DIR-3 KYC / DIR-3 KYC Web | Annual KYC of every director holding a DIN (web-based if no changes; full form if changes) | 30 September every year (30 Sep 2026) | All DIN holders |
| MSME-1 | Half-yearly return for outstanding payments to Micro & Small Enterprises (MSEs) beyond 45 days | 30 April (Oct-Mar period); 31 October (Apr-Sep period) | All companies with outstanding MSE payments |
| BEN-2 | Return to ROC in respect of declaration under Section 90 — Significant Beneficial Ownership | Within 30 days of receiving BEN-1 from beneficial owner | Companies receiving SBO declaration |
| DPT-3 | Return of Deposits and outstanding receipt of loans | 30 June every year | Companies with deposits or outstanding loans |
| MGT-14 | Filing of Board Resolutions and Special Resolutions with ROC | Within 30 days of passing resolution | All Companies (for prescribed resolutions) |
Small Company — Simplified Compliance
A Small Company under the Companies Act, 2013 is one whose paid-up capital does not exceed ₹10 Crore AND turnover does not exceed ₹100 Crore (as revised vide notification dated December 1, 2025 — from earlier ₹4 Cr and ₹40 Cr). The Corporate Laws (Amendment) Bill, 2026 further proposes raising these limits to ₹20 Cr and ₹200 Cr respectively.
📋 MGT-7A Instead of MGT-7
Small Companies and OPCs file the simplified MGT-7A (condensed annual return) instead of the full MGT-7 — reducing disclosure and compliance workload significantly.
📅 2 Board Meetings / Year
Small companies need to hold only 2 board meetings per year (one in each half) instead of the standard minimum of 4 board meetings — with a minimum gap of 90 days between meetings.
📄 No Secretarial Audit
Small companies and OPCs are exempt from mandatory secretarial audit under Section 204 of the Companies Act, 2013 — a significant cost saving.
📈 AOC-4 Without Practicing Professional
Small companies are not required to get their AOC-4 certified by a practising professional (CA/CS) — the form can be filed directly by the director with the auditor's report attached.
INC-20A — Commencement of Business Declaration
Every company with share capital incorporated on or after 2 November 2018 must file Form INC-20A declaring that all subscribers have paid up their share capital — before commencing any business activity or exercising any borrowing powers. This must be filed within 180 days of incorporation. Failure attracts: penalty of ₹50,000 on the company + ₹1,000/day on every officer in default.
Late Filing Penalties: Additional fee for delayed AOC-4 and MGT-7/MGT-7A is ₹100 per day per form — with no upper limit. Missing both forms by 100 days costs ₹20,000 in additional fees alone, plus the normal government fee. Under the CCFS-2026 scheme (April 15 – July 15, 2026), companies with pending historical filings can clear all defaults by paying only 10% of the accumulated additional fee.
Annual ROC Compliance — LLP (FY 2025-26)
Every Limited Liability Partnership registered under the LLP Act, 2008 must file two mandatory annual forms with the ROC — Form 11 (Annual Return) and Form 8 (Statement of Account & Solvency) — in addition to partner KYC and income tax return filing. All LLP filings are done on the MCA21 V3 portal using Class 3 DSC of designated partners.
Mandatory Annual Forms — LLPs
Form LLP-11 — Annual Return
Due: 30 May 2026 (within 60 days of FY end)
Annual Return of the LLP — filed under Section 35 of the LLP Act, 2008. Discloses details of: designated partners and partners (DPIN, name, address, contribution), total capital contributions, profit-sharing ratios, summary of changes during the year, and details of body corporate partners if any.
Who files: All LLPs, regardless of turnover or activity. Even LLPs with nil transactions must file Form 11. Newly incorporated LLPs existing for less than 180 days in the preceding FY have an optional filing requirement.
Signed by: Two designated partners using their Class 3 DSCs. Certification by a practising CS is required where total obligation of contribution exceeds ₹50 lakh or annual turnover exceeds ₹5 crore.
Form LLP-8 — Statement of Account & Solvency
Due: 30 October 2026 (within 30 days of 6 months of FY end)
Statement of Account & Solvency of the LLP — filed under Section 34 of the LLP Act, 2008. Contains: Balance Sheet, Statement of Income and Expenditure, and a declaration of solvency by the designated partners.
Audit requirement: If annual turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh, the accounts must be audited by a Chartered Accountant in practice before Form 8 is filed. Small LLPs below these thresholds can file unaudited accounts.
Small LLP Benefit: Small LLPs (capital contribution ≤ ₹25L AND turnover ≤ ₹40L) face a lower additional fee on delayed filings and reduced adjudication penalties under the amended LLP Act.
DIR-3 KYC — Partner KYC
Due: 30 September every year (30 Sep 2026)
DIN/DPIN holders who have been allotted a DIN on or before 31 March of a financial year must file DIR-3 KYC by 30 September of the immediately next financial year.
DIR-3 KYC Web: If no details have changed from the previous year, a quick web-based confirmation (OTP-based) suffices — no form filing required. If any details have changed (mobile, email, address), the full DIR-3 KYC form must be filed with supporting documents.
Amendment Bill 2026: Proposes changing the KYC cycle from annual to triennial (once every 3 years) — significantly reducing overhead for partners and directors.
ITR-5 — Income Tax Return for LLP
Due: 31 July 2026 (non-audit) / 31 October 2026 (audit)
LLPs file their Income Tax Return in ITR-5 with the Income Tax Department. LLP income is taxed at a flat rate (unlike companies, LLPs are taxed at partnership rates). Partners do not pay tax on their share of LLP income separately (already taxed at LLP level).
Tax Audit: If LLP turnover exceeds ₹1 crore (business) or gross receipts exceed ₹50 lakh (profession), a tax audit under the Income Tax Act, 2025 is mandatory and the ITR due date shifts to 31 October 2026.
LLP Compliance Summary Table — FY 2025-26
| Form | Purpose | Due Date | Penalty for Default |
|---|---|---|---|
| LLP-11 | Annual Return | 30 May 2026 | ₹100/day (no cap for regular LLPs); reduced for Small LLPs |
| LLP-8 | Statement of Account & Solvency | 30 October 2026 | ₹100/day (no cap for regular LLPs); reduced for Small LLPs |
| DIR-3 KYC | Partner KYC | 30 September 2026 | DIN/DPIN deactivated; fee of ₹5,000 for reactivation |
| ITR-5 | LLP Income Tax Return | 31 July 2026 (non-audit) / 31 Oct 2026 (audit) | ₹5,000 late fee; interest on tax due |
| Form 3 LLP | Changes in LLP Agreement or partner details | Within 30 days of change | ₹100/day per form |
Important: LLP annual filing is mandatory for all LLPs regardless of business activity, revenue, or whether any transactions occurred in the year. An LLP with zero transactions still needs to file Form 11 (nil return) and Form 8 (nil accounts). Non-filing for 2 consecutive years can trigger strike-off proceedings by the ROC.
Event-Based ROC Compliance
In addition to annual filings, companies and LLPs must file specific forms with the ROC whenever certain events occur — such as appointment or resignation of a director, change of registered office, allotment of shares, or creation of a charge. These event-based filings are time-bound and attract significant additional fees for delay.
| Form | Event / Purpose | Due Date |
|---|---|---|
| DIR-12 | Appointment / resignation / change of directors and KMP | Within 30 days of change |
| DIR-11 | Director's notice of resignation to ROC (self-filed by director) | Within 30 days of resignation |
| INC-22 | Change of Registered Office address — within the same city/ROC | Within 30 days of Board resolution |
| INC-23 | Application for change of registered office to a different state (Regional Director approval required) | Before effecting the change |
| CHG-1 | Creation / modification of charge on company's assets (for lender security) | Within 30 days of creation (extension available) |
| CHG-4 | Satisfaction / payment of charge (discharge of security) | Within 30 days of payment / satisfaction |
| PAS-3 | Return of allotment of shares (rights issue, private placement, ESOP allotment) | Within 30 days of allotment |
| SH-7 | Notice of alteration of share capital (increase / reclassification) | Within 30 days of passing resolution |
| MGT-14 | Filing of Board Resolutions / Special Resolutions — borrowings, investments, charges, mergers etc. | Within 30 days of passing resolution |
| INC-28 | Notice of Order of Court or Tribunal — for mergers, demergers, arrangements | Within 30 days of order |
| STK-2 | Application for voluntary strike-off / removal of defunct company from MCA register | Any time after meeting conditions (25% fee under CCFS-2026) |
| MSC-1 | Application for Dormant Company status under Section 455 | Any time (50% fee under CCFS-2026) |
| INC-20A | Declaration of Commencement of Business | Within 180 days of incorporation |
| ADT-2 | Application for removal / resignation of auditor before expiry of term | Within 30 days of Board resolution |
| Form 3 LLP | Change in LLP Agreement / change in partner details | Within 30 days of change |
| Form 4 LLP | Notice of appointment / cessation of designated partner or partner | Within 30 days of change |
| GNL-2 | Filing of documents not covered by specific forms with ROC (general filing) | As applicable |
Event-based filings are strictly time-bound. Missing deadlines results in escalating additional fees — often more expensive than the original filing itself. We track all company events and proactively initiate filings within the prescribed timelines. Contact us for event-based filing support →
Penalties for ROC Non-Compliance
ROC penalties are not trivial — they can accumulate rapidly over months or years of non-compliance, resulting in amounts running into lakhs of rupees, director disqualification, and criminal prosecution. The Companies Amendment Bill, 2026 retains the penalty structure while converting certain criminal offences to civil penalties for easier adjudication.
| Default | Applicable To | Consequence |
|---|---|---|
| Late filing of AOC-4 / MGT-7 / MGT-7A | Companies | ₹100/day per form (no upper cap) |
| Non-filing of INC-20A within 180 days | Companies with share capital (post Nov 2018) | ₹50,000 on company + ₹1,000/day on officers |
| Late filing of LLP Form 11 | LLPs | ₹100/day (regular) / reduced for Small LLPs |
| Late filing of LLP Form 8 | LLPs | ₹100/day (regular) / reduced for Small LLPs |
| DIR-3 KYC not filed by 30 September | All DIN / DPIN holders | DIN deactivated; reactivation fee ₹5,000 |
| Late filing of CHG-1 (charge creation) | Companies | Additional fee; charge may become unenforceable against liquidator |
| Non-filing of MSME-1 | Companies with MSE outstanding payments | Penalty under Section 405 of Companies Act |
| Default on AGM (not held / held late) | Companies | ₹1,00,000 + ₹5,000/day continuing default (2026 Bill) |
| Failure to maintain accounts (Section 128) | Companies | ₹5,00,000 (listed) / ₹50,000 (others) — 2026 Bill |
| Director disqualification under Section 164(2) | Directors of defaulting companies | Disqualified from being director of any company for 5 years; cannot be appointed director of any other company |
| Strike-off by ROC | Companies with non-filing for 2+ years | Company name struck off; assets vest in Government of India |
🔓 Director Disqualification (Section 164(2))
Directors of companies that fail to file financial statements or annual returns for 3 consecutive financial years are disqualified from acting as directors of any company for 5 years — including companies where they have no role in the default. This affects all companies on which the director sits.
📌 ROC Prosecution
ROC can initiate prosecution against the company and every officer in default for persistent non-compliance. Under the 2026 Bill, several offences are being converted from criminal to civil penalties — but prosecution remains possible for serious or wilful defaults.
⛔ Strike-Off Risk
Companies that fail to file returns for 2 consecutive financial years (or have no significant transactions for 2+ years — new 2026 trigger) risk being struck off the MCA register by the ROC — a difficult and expensive process to reverse once initiated.
🏗 Bank Account Freeze
Companies struck off by ROC or whose directors are disqualified often find their bank accounts flagged or frozen during RBI compliance drives — disrupting ongoing business operations even for otherwise active businesses.
If your company or LLP has pending ROC filings, act under the CCFS-2026 window (April 15 – July 15, 2026) at just 10% of accumulated additional fees. After July 15, normal penalties resume and prosecution begins. Contact us immediately to assess your exposure →
Frequently Asked Questions
Common questions about ROC compliance, annual filings, CCFS-2026, and the Corporate Laws (Amendment) Bill, 2026:
Have a question not answered here? Contact us and we will respond within one business day. Contact us →
Why Choose Gupta Chandan & Associates for ROC Compliance?
We are a New Delhi-based firm providing complete ROC compliance services for companies and LLPs — from incorporation and annual filings to event-based forms, CCFS-2026 regularisation, and MCA V3 portal management.
2026 Ready
Fully updated on the Corporate Laws (Amendment) Bill, 2026, CCFS-2026 scheme, revised Small Company thresholds, new ROC Delhi I / II structure, and all MCA V3 portal changes.
Deadline-Driven
We maintain a live compliance calendar for every client — tracking AGM dates, form due dates, DIR-3 KYC deadlines, and charge filing windows with proactive reminders.
CCFS-2026 Specialists
We assess your pending filing exposure, calculate the CCFS-2026 savings versus normal fees, and file all pending returns within the July 15, 2026 window at minimum cost.
End-to-End MCA Filing
From SPICe+ incorporation to annual AOC-4, MGT-7, and event-based forms — we handle all MCA V3 portal filings with proper DSC authentication and professional certification.
Multi-Entity Management
Managing multiple companies, LLPs, or subsidiaries? We handle compliance calendars for groups — ensuring no entity falls through the cracks on any filing deadline.
Affordable & Transparent
Fixed annual compliance packages for companies and LLPs — all-inclusive of professional fees. No surprise invoices. Clear pricing before we start.
Stay ROC Compliant — File Before It's Too Late
Whether you need annual filing, CCFS-2026 regularisation, a new company or LLP registered, or ongoing compliance management — our CA team is ready to help. Contact us today.
