ROC Filing Due Date for FY 2024-25: Complete Guide for OPC, Private Limited, and LLP
Every business registered under the Ministry of Corporate Affairs (MCA) — whether a One Person Company (OPC), Private Limited Company, or Limited Liability Partnership (LLP) is required to file annual returns with the Registrar of Companies (ROC). These filings ensure that the entity remains compliant with the Companies Act, 2013 or the LLP Act, 2008 and maintains good standing on the MCA portal.
Missing ROC filing due dates can lead to hefty penalties, loss of credibility, and even director disqualification. Hence, every business owner, accountant, and compliance manager should be aware of the ROC filing due dates, applicable forms, and the recent extension announced for FY 2024-25.
This detailed guide from Tradeviser will help you understand everything about ROC filing due dates, forms, extensions, and penalties for OPCs, Pvt Ltds, and LLPs.
What Is ROC Filing?
ROC filing is the process of submitting annual compliance documents to the Registrar of Companies, an office under the MCA that oversees company registrations and ensures legal compliance in India.
Every company and LLP must annually report their financial position and business activities through ROC filings, even if they have no turnover or profit.
The two major ROC filings for companies are:
- Form AOC-4 – Filing of Financial Statements (Balance Sheet, P&L, Auditor’s Report, etc.)
- Form MGT-7 / MGT-7A – Annual Return containing company details such as shareholding, directors, and compliance status.
For LLPs, the corresponding forms are:
- Form 11 – Annual Return
- Form 8 – Statement of Accounts and Solvency
ROC Filing Due Dates for FY 2024-25 – An Overview
Let’s look at the ROC filing calendar for FY 2024-25 (financial year ending 31 March 2025) for each type of entity.
| Entity Type | Form | Description | Normal Due Date | Extended Due Date (FY 2024-25) |
|---|---|---|---|---|
| Private Limited Company | AOC-4 | Filing of Financial Statements | Within 30 days of AGM (usually 30 Oct 2025) | 31 Dec 2025 |
| MGT-7 | Filing of Annual Return | Within 60 days of AGM (usually 29 Nov 2025) | 31 Dec 2025 | |
| One Person Company (OPC) | AOC-4 | Filing of Financial Statements | Within 180 days from end of FY (27 Sept 2025) | 31 Dec 2025 |
| MGT-7A | Filing of Annual Return | Within 60 days from AGM (approx. 29 Nov 2025) | 31 Dec 2025 | |
| LLP | Form 11 | Annual Return | 30 May 2025 | No extension yet announced |
| Form 8 | Statement of Accounts & Solvency | 30 Oct 2025 | No extension yet announced |
1. ROC Filing for Private Limited Companies
a) Form AOC-4 – Filing of Financial Statements
Under Section 137 of the Companies Act, every company must file its financial statements with the ROC within 30 days of holding its Annual General Meeting (AGM). The AOC-4 form includes:
- Balance Sheet
- Profit & Loss Statement
- Notes to Accounts
- Auditor’s Report
- Board Report
Due Date (Normal): 30 October 2025 (assuming AGM held on 30 September 2025)
Due Date (Extended): 31 December 2025 (as per MCA General Circular No. 06/2025 dated 17 October 2025)
b) Form MGT-7 – Filing of Annual Return
Section 92 mandates filing of an annual return within 60 days from the date of AGM. MGT-7 provides key details about:
- Shareholders and promoters
- Directors and KMP
- Meetings held
- Indebtedness and share capital changes
Due Date (Normal): 29 November 2025
Due Date (Extended): 31 December 2025
Important: The extension only relaxes the filing date, not the AGM date. All AGMs must be held by 30 September 2025.
2. ROC Filing for One Person Companies (OPC)
OPCs have slightly different timelines as they are exempted from conducting AGMs. However, the filing of annual returns and financials is still mandatory.
a) AOC-4 for OPC
Under Section 137(1) (second proviso), an OPC must file its financial statements within 180 days of the closure of the financial year.
Normal Due Date: 27 September 2025
Extended Due Date: 31 December 2025 (covered under MCA relief circular)
b) MGT-7A for OPC
OPCs use the simplified MGT-7A form instead of MGT-7. It must be filed within 60 days from the deemed date of AGM.
Normal Due Date: 29 November 2025
Extended Due Date: 31 December 2025
Thus, OPCs too get the same relaxation as other companies.
3. ROC Filing for LLPs
Unlike companies, LLPs follow compliance under the Limited Liability Partnership Act, 2008. They must file two annual forms:
a) Form 11 – Annual Return
This form must be filed within 60 days from the end of the financial year, i.e., by 30 May 2025 for FY 2024-25.
It reports:
- Partner details
- Contributions
- Changes in management or ownership
b) Form 8 – Statement of Accounts & Solvency
This form must be filed within 30 days from the end of six months after the financial year, i.e., by 30 October 2025.
It includes:
- Declaration of solvency
- Statement of income and expenditure
- Balance sheet details
Extension: As of now, no MCA circular has extended LLP filing due dates for FY 2024-25. LLPs must adhere to the original dates to avoid penalties.
4. MCA Extension Notification for FY 2024-25
The Ministry of Corporate Affairs (MCA), through General Circular No. 06/2025 dated 17 October 2025, extended the due dates for filing:
- AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 NBFC
- MGT-7 and MGT-7A
for the financial year 2024-25, allowing companies and OPCs to file till 31 December 2025 without additional fees.
Key highlights:
- Applicable to all companies (including OPCs)
- No additional fees till 31 December 2025
- Does not extend the AGM date
- LLPs not covered under this circular
The extension was announced due to the rollout of new MCA V3 forms and system stabilization issues.
5. Penalties for Late ROC Filings
Failure to comply with ROC filing due dates attracts hefty penalties and additional fees under Section 403 of the Companies Act.
| Entity | Form | Late Fee / Penalty |
|---|---|---|
| Companies (AOC-4 / MGT-7) | ₹100 per day of delay (no maximum cap) | |
| OPC (AOC-4 / MGT-7A) | ₹100 per day of delay | |
| LLP (Form 8 / Form 11) | ₹100 per day of delay (no upper limit) |
Additionally:
- Continuous non-filing may lead to director disqualification under Section 164(2).
- ROC may strike off the entity’s name under Section 248.
Hence, timely compliance is non-negotiable.
6. Step-by-Step ROC Filing Process
- Hold the AGM (for companies) – By 30 September 2025
- Get the financial statements audited – before the AGM
- Prepare e-Forms (AOC-4, MGT-7/7A, Form 11, Form 8)
- Attach necessary documents such as:
- Board Report
- Auditor’s Report
- Financial Statements (PDF/XBRL)
- List of shareholders/directors (for MGT-7)
- File through MCA Portal (MCA-21 V3) using valid DSCs
- Pay statutory fees online (standard fees apply even during extension)
- Download acknowledgment (SRN and challan) for records
7. ROC Filing Compliance Calendar for FY 2024-25
| Activity | Form | Entity | Due Date |
|---|---|---|---|
| Annual General Meeting | — | Companies | 30 September 2025 |
| Filing of Financial Statements | AOC-4 / AOC-4 XBRL | Companies / OPC | 31 December 2025 (extended) |
| Filing of Annual Return | MGT-7 / MGT-7A | Companies / OPC | 31 December 2025 (extended) |
| Filing of Annual Return | Form 11 | LLP | 30 May 2025 |
| Filing of Accounts & Solvency | Form 8 | LLP | 30 October 2025 |
| DIR-3 KYC (for directors) | — | All companies/LLPs | 30 September 2025 |
| DPT-3 (Return of Deposits) | — | Companies | 30 June 2025 |
8. Best Practices to Ensure Timely ROC Filing
At Tradeviser, we recommend these best practices to maintain 100 % ROC compliance:
- Maintain a compliance calendar – Track all statutory deadlines using reminders.
- Start early – Complete audit and financial finalization by August.
- Use professional help – Engage a CA or compliance expert to avoid errors.
- File before the last date – Avoid portal congestion near the deadline.
- Preserve records – Keep digital copies of filed forms, challans, and resolutions.
- Cross-check with MCA portal – Ensure that your filings reflect as “approved.”
- Educate clients and directors – Awareness helps avoid accidental defaults.
9. Why Timely ROC Filing Matters
- Legal compliance: Ensures you meet the statutory requirements of the Companies or LLP Act.
- Transparency: Builds credibility with investors, lenders, and stakeholders.
- Avoid penalties: ₹100 per day per form adds up quickly.
- Business continuity: ROC non-compliance can result in the company being struck off.
- Ease of fundraising: Banks and investors prefer companies with clean ROC records.
10. Final Thoughts
The ROC filing due date is one of the most crucial compliance deadlines for any registered business in India. For FY 2024-25:
- Companies and OPCs can file till 31 December 2025 (extended deadline).
- LLPs must adhere to 30 May 2025 (Form 11) and 30 October 2025 (Form 8).
Though the MCA has provided relief, it’s always better to stay ahead of deadlines. At Tradeviser, we help startups, SMEs, and growing businesses manage their ROC, tax, and compliance filings seamlessly — ensuring accuracy, timeliness, and peace of mind.
Need help with ROC filings or compliance management?
Reach out to Tradeviser today — your trusted partner for Accounting, Taxation, and Corporate Compliance.
Keywords Targeted: ROC filing due date, ROC filing FY 2024-25, ROC filing for OPC, ROC filing for LLP, AOC-4 due date, MGT-7 due date, ROC filing extension FY 2024-25.
CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.
