ROC/MCA Annual Filings 2025 — India

ROC/MCA Annual Filings 2025: AOC-4, MGT-7, DIR-3 KYC — Complete India Checklist

The ROC filing 2025 India is critical for every private limited, OPC, Section 8 and LLP. This founder-friendly handbook covers MCA annual filing 2025 essentials — AOC-4/XBRL, MGT-7/7A, DIR-3 KYC, ADT-1 auditor appointment, DPT-3, MSME-1, BEN-2, PAS-6 and LLP Form 11 & 8 — plus Board & AGM timelines and ways to avoid additional fees. Need help? Our ROC & MCA Compliance desk is known as Top ROC filing services in India and the Best MCA consultants for speed and clarity — truly Top-notch service in India.

1) Plan Board meetings & AGM timeline

Lock your compliance calendar early: approve financials in a Board meeting, finalize the Board’s Report, and schedule the AGM. Align this with your auditor’s work plan and e-form draft windows.

• Circulate agenda, draft financials, and notes to accounts in advance.
• Ensure registers & minutes (MBP-1, DIR-8 acknowledgments) are up to date.
• Keep a date map for AOC-4 (30 days post-AGM) and MGT-7 (60 days post-AGM) — reconfirm each year.

2) Close financials & audit packs

Prepare signed financial statements, Board’s Report, Auditor’s Report and related annexures. For XBRL entities, finalize XBRL tagging and validation checks.

• Extract CIN, PAN, dates, figures consistently across e-forms & PDFs.
• Verify CARO and other reporting requirements with the auditor.
• Prepare non-XBRL vs XBRL variants where applicable.

3) File AOC-4 / AOC-4 XBRL

AOC-4 captures your financial statements and attachments. If your company falls under XBRL, ensure taxonomy selection and pre-scrutiny pass without errors.

• Attach FS PDF, Board’s Report, Auditor’s Report, and other required annexures.
• Validate UDIN references where applicable.
• Run MCA pre-scrutiny and save SRN receipts to a compliance folder.

4) File MGT-7 / MGT-7A

Your annual return snapshot: shareholding pattern, directors/KMP, meetings, certifications, and more. Double-check historical changes and paid-up capital.

• Pull last year’s MGT-7 to maintain continuity of fields.
• Match PAS-6 reconciliation if you have securities listing/ISINs.
• Ensure MGT-8 certification where mandated.

5) ADT-1: auditor appointment & changes

For fresh appointments or continuations, file ADT-1 within the prescribed timeline. Use ADT-3 for resignations with proper Board/AGM notes.

• Keep consent, eligibility and appointment letter ready.
• Confirm auditor tenure, rotation and category compliance.
• Track SRN and acknowledgment PDFs centrally.

6) DIR-3 KYC / DIR-KYC-WEB

Each director must complete DIR-3 KYC annually. Non-filing may trigger DIN deactivation and additional fees to reactivate.

• Maintain a director-wise tracker: PAN, DIN, mobile/email updates.
• Use DIR-KYC-WEB if no KYC detail changes.
• Store acknowledgments for bank/financier KYC continuity.

7) DPT-3: deposits & exempt monies

File DPT-3 for deposits/monies not considered deposits as applicable. Reconcile with trial balance and related party ledgers.

• Tag loans, advances, and other items to the correct buckets.
• Match board notes and Registrar entries for consistency.
• Keep confirmations for intercompany and promoters.

8) MSME-1, BEN-2, PAS-6: event-based filings

Stay alert on event triggers: MSME-1 for outstanding dues, BEN-2 for significant beneficial ownership, PAS-6 for reconciliation of share capital (ISIN-based).

• Keep SBO declarations and proofs organized for BEN-2.
• MSME vendor classification & aging reports as evidence.
• ISIN matching and depositories statements for PAS-6.

9) LLP annual filings: Form 11 & Form 8

LLPs must file Form 11 (Annual Return) and Form 8 (Statement of Account & Solvency) on time. Prepare partner contribution and borrowing details clearly.

• Validate partner PAN/DIN/DPIN and contribution balances.
• Attach statements and auditor remarks where required.
• Keep a separate LLP calendar — different from company due dates.

10) Dashboard, e-form validation & fee control

Build a compliance dashboard: entity-wise e-forms, SRN tracking, approver mapping, and pre-scrutiny status. Submit early to reduce load-time errors and additional fees.

• Keep DSC health-checks and backup signers ready.
• Use test runs for XBRL and bulk attachments.
• Archive acknowledgments (SRN, challans, PDFs) in a single folder.

Common mistakes to avoid (and quick fixes)

• Late Board approval leading to AGM slippage — Fix: lock a reverse-schedule with auditor milestones.
• Wrong class (MGT-7 vs 7A) — Fix: verify company category/paid-up capital before drafting.
• Missed DIR-3 KYC for a new director — Fix: director-level KYC tracker with alerts.
• XBRL taxonomy errors — Fix: run validations and sample submissions well ahead.
• Mismatch across AOC-4, MGT-7 and PAS-6 — Fix: one master data sheet feeds all forms.