₹100 a day. That is the additional fee the Companies Act charges for every day an annual return or financial statement stays unfiled, per form, with no ceiling. For a Kolkata company that means the two forms due after the September AGM become a ₹6,000 bill by early December and a ₹73,000 bill a year later, before the registrar looks at anything else. This page explains what annual ROC filing involves for a company registered in West Bengal, who must file, what a miss costs and how we get it done in 7 to 10 days.
What is annual ROC filing and when is it due?
Two forms, filed every year on the MCA V3 portal and routed to the Registrar of Companies, West Bengal:
- AOC-4: the audited financial statements, the auditor's report and the directors report, due within 30 days of the AGM
- MGT-7, or MGT-7A for small companies and one person companies: the annual return with shareholding, directors and meeting details, due within 60 days of the AGM
The AGM itself must be held by 30 September, or within 6 months of the financial year end. So a Kolkata company on the usual calendar files AOC-4 by late October and MGT-7 by late November. The registered office address decides the registrar, which is why every company in the state, from a Park Street restaurant company to a Sector V software firm, carries WB in its CIN and answers to the same office.
Which Kolkata companies must file?
Every company registered under the Companies Act, regardless of size or activity:
- Private limited companies, including those with a single client or none
- One person companies, which file MGT-7A
- Section 8 companies and public companies
- Dormant companies that have not applied for dormant status
The ones that get into trouble are the quiet ones. A restaurant company in Park Street that closed its outlet but kept the company alive still owes both forms with nil figures. A startup in Salt Lake Sector V whose founders moved on still owes them. The obligation ends only with strike off or formal dormant status, and both of those need the filings to be current first.
What happens if you miss the filing?
| Delay | Additional fee per form | Two forms together |
|---|---|---|
| 30 days | ₹3,000 | ₹6,000 |
| 90 days | ₹9,000 | ₹18,000 |
| 180 days | ₹18,000 | ₹36,000 |
| 365 days | ₹36,500 | ₹73,000 |
The per day fee is the visible cost. The others arrive later. The company is flagged on the MCA record, and banks and investors see the defaults when they pull the master data. Directors of a company that has not filed for three consecutive years face disqualification for five years. A Sector V founder disqualified on a dormant company cannot sit on the board of the next one.
What does our process look like?
- Collection: audited financials and the audit report, or the trial balance if the audit is still in progress, plus the shareholder and director lists and the AGM date.
- Preparation: the balance sheet, profit and loss statement and notes are formatted for AOC-4, the directors report is drafted, and MGT-7 or MGT-7A is populated from the registers.
- Review: a company secretary reconciles both forms against each other and the AGM minutes, because an inconsistency between them is the most common registrar query.
- Signatures: the directors sign with their digital signatures and the auditor certifies AOC-4.
- Filing: both forms go to ROC West Bengal through MCA V3, and you receive the SRNs, challans and acknowledgements.
From complete documents to filed forms, 7 to 10 days. If the audit is not finished, we can take that on too, and we plan the timeline so the AGM date is met.
What paperwork does this need?
- Audited balance sheet, profit and loss statement, notes and the auditor's report
- Directors report inputs: business overview, dividend, material changes and any related party transactions
- AGM notice, attendance and minutes
- Register of members and directors, with any changes during the year
- Digital signatures of at least one director and the auditor's details
- Last year's filed forms and SRNs if you are moving to us
What does annual ROC filing cost in Kolkata?
The professional fee is ₹10,499, covering preparation of the financial statements in the prescribed format, the directors report, both forms and the filing. Government fees are paid at actuals and depend on the company's authorised capital; for a ₹1 lakh company they come to a few hundred rupees per form, and we itemise them. The statutory audit, if you do not have an auditor, is quoted separately. What we do not bundle silently is a backlog: earlier years carry their own additional fees, and we compute those before you decide.
How strict is ROC West Bengal on late filing?
The additional fee is automatic and statutory, so no registrar can waive it, in Kolkata or anywhere else. Where the registrar's scrutiny shows is in resubmission requests. Typical triggers are a mismatch between the shareholding in MGT-7 and the share capital in AOC-4, a directors report that does not mention a loan shown in the notes, or an AGM date that conflicts with the minutes. Each request costs days and, if the resubmission crosses the due date, more additional fees.
Filing early and filing both forms from one set of records removes both problems. It is also the difference between a registrar query answered in an afternoon and a Park Street restaurant owner learning about a strike off notice from the newspaper.
Why choose LegalX India for ROC filing in Kolkata?
This is a Kolkata firm, based at 58B, Bidhan Park, Taki Road, Barasat, Kolkata 700124, with CAs and CSs who file with ROC West Bengal every week and prepare attachments the way this registrar's scrutiny expects. You get both forms prepared from one set of records, a company secretary review before signatures, filing inside the due dates and a calendar for next year. The fee is ₹10,499 with government charges at actuals.
If you want the all India picture on forms, fees and the full annual compliance list, read our complete annual ROC filing guide for India. For a company registered in West Bengal, call +91 96356 85435 or request a callback and a CS confirms your due dates and any backlog within 30 minutes.