ROC Compliance AMC for Companies: One Annual Fee, One Calendar

For a private limited company: ADT-1 within 15 days of the AGM, AOC-4 within 30 days, MGT-7 or MGT-7A within 60 days, director KYC once every three years for every DIN holder (it stopped being annual from 31 March 2026), DPT-3 by 30 June, MSME-1 by 30 April and 31 October where MSME dues are outstanding, MBP-1 and DIR-8 disclosures at the first board meeting of the year, an AGM within six months of year end, and four board meetings a year with no gap over 120 days.

Board and AGM notices, agendas and minutes, the directors' report, and the statutory registers: members (Section 88), directors and KMP (Section 170) and charges (Section 85). The registers are the first thing an investor's diligence team asks for and the last thing anyone maintains.

MGT-7A is the abridged return, available to a One Person Company and to a small company, meaning paid-up capital not over ₹10 crore and turnover not over ₹100 crore, the limits in force since 1 December 2025. Both tests, not either, and a Section 8 company or a holding or subsidiary company never qualifies. Everyone else files the full MGT-7. Filing the wrong one is a resubmission, and it is a common one.

Per-form pricing carries per-form margin — eight forms through four intermediaries means paying that margin eight times. But the real cost is that fragmented filing has no owner. The additional fee is ₹100 per day per form. Nobody plans to file AOC-4 ninety days late; it happens because the audit slipped, the AGM was never formally held, the minutes were never signed, and by the time anyone looks the form cannot be filed without reconstructing three months of records. The late fee is the visible cost. The reconstruction is the one that hurts.

Unbundling after the fact is how compliance retainers go wrong. Event-based filings are extra unless you are on Complete: director appointment or removal, share transfer, capital increase, registered office change, object clause change, charge creation and satisfaction. Statutory audit is a separate engagement by an independent auditor. Notices, adjudication and litigation are quoted individually. Secretarial audit under Section 204 is a separate mandate.

LLP plans cover Form 11, Form 8, ITR-5 and partner KYC, from ₹6,699 a year. OPC plans start at ₹4,499 a year. Ask us for the right one for your entity — the filings and the deadlines are not the same.

The Companies Compliance Facilitation Scheme, 2026 (General Circular No. 01/2026 dated 24 February 2026, extended by General Circulars No. 03/2026 and 04/2026) let companies file overdue annual returns at 10 per cent of the accumulated additional fee. Its final extended window closed on 15 September 2026. As at October 2026 a company that missed it pays the full ₹100 per day per form on AOC-4 and MGT-7, and penalty proceedings under Sections 137 and 92 remain possible. The sensible order is to file the oldest year first, finalise and audit the accounts, and then move on to the running plan; we price the backlog separately so you can see it.