Company compliance doesn't stop after incorporation — it's an ongoing obligation with real financial consequences if ignored.
Why this matters more than it seems
ROC penalties are structured as daily additional fees, not flat fines — meaning a filing that's 60 days late can cost significantly more than one that's 10 days late. There's no upper cap on some of these penalties, which is what makes tracking deadlines proactively so important.
Key filings through the year
Director KYC (DIR-3 KYC) is due every year by September 30th. Financial statements (AOC-4) are typically due within 30 days of the AGM, and the annual return (MGT-7) within 60 days of the AGM. Companies also need to hold at least one AGM within six months of the financial year-end.
What a missed deadline actually costs
Beyond the daily penalty, persistent non-filing can lead to the company being marked as a defaulter, directors being disqualified from holding directorships elsewhere, and in extreme cases, the company being struck off the register altogether.
CA Jaipal Roy
Chartered Accountant, J Roy & Co.
Jaipal is a young, ex-PwC Chartered Accountant with 5+ years of experience across audit, tax, and compliance. He and his team help startups and MSMEs across India with taxation, registration, and end-to-end compliance.