Every Section 8 company works to the same wall of dates: the AGM by 30 September, AOC-4 within 30 days of it, MGT-7 within 60, and DIR-3 KYC for every director along the way. Miss a window and the additional fee meter runs per form, per day, until the filing goes in. Keep missing them and the registrar can move toward strike off, while your 12AB and 80G record quietly decays. The statutory framework sits in our complete Section 8 Company Annual Compliance guide for India. This page covers what changes when the company sits in Mumbai, starting with a question most national checklists cannot answer: which registrar are you actually filing with?
Which registrar receives your annual filings now?
Since 16 February 2026, company matters in the region split between two offices. ROC Mumbai-I covers the districts of Mumbai City and Mumbai Suburban, which together make up exactly the BMC area. ROC Mumbai-II, seated at Navi Mumbai, covers eight districts: Chhatrapati Sambhajinagar, Dhule, Jalgaon, Nandurbar, Nashik, Palghar, Raigad and Thane. The change came through MCA notification S.O. 4850(E) dated 23 October 2025, with the start date moved by S.O. 6112(E).
The practical test is short. A registered office inside Greater Mumbai, whether an education NGO in Dadar or a foundation room in BKC, files with ROC Mumbai-I. An office in Thane, Vasai Virar, Panvel or Navi Mumbai answers to Mumbai-II. Older guides still describe a single ROC for the whole region, and annual forms prepared on that assumption reach the wrong reviewing office. Your CIN does not change and the MH state code stays put. Everything still moves through MCA V3 online; what changes is who scrutinises your AOC-4 and who raises a resubmission remark.
One more piece of context helps founders comparing structures. A state registered trust or society answers to the Charity Commissioner, with change reports and regional offices of its own. A Section 8 company has none of that machinery; its whole annual cycle runs to the registrar and the income tax department. That is the trade: heavier MCA discipline in exchange for cleaner national recognition.
What does the annual cycle cost in Mumbai?
Our fee for the full year is ₹10,499. Government charges sit on top and depend on authorised capital and punctuality. Here is the honest break up.
| Item | What it covers | Amount |
|---|---|---|
| LegalX India professional fee | The full ROC and ITR-7 cycle, prepared and filed by a CA and CS team | ₹10,499 |
| PTEC payment | The company's own annual profession tax enrolment amount in Maharashtra | ₹2,500 a year |
| MCA filing fees | Government fee on AOC-4 and MGT-7, set by authorised capital slabs | Varies by capital |
| Additional fee if late | Charged per form for every day past the due date | ₹100 a day per form |
| Statutory audit | Your auditor's professional fee, billed separately | Set by the auditor |
If earlier years are pending, we quote the catch up work separately after reviewing your master data, so no surprise line item appears mid engagement.
Who is asking for this service across the city right now?
These are the profiles that walk into our review calls every week.
- An NGO founder in Dadar whose education programmes grew faster than her back office, and who found two years of unfiled MGT-7 during a grant due diligence.
- A film and media production house in Goregaon that runs its training foundation as a Section 8 arm and needs the foundation's books as clean as the studio's.
- A CSR foundation seated in BKC whose corporate donors verify filing status and CSR-1 registration before releasing each tranche.
- A welfare organisation in Ghatkopar run by volunteers, where DIR-3 KYC lapses simply because nobody owns the calendar.
Which documents should you keep ready?
Most delays trace to documents, not portals. Keep these together and the season stays calm.
- Audited financial statements, or the trial balance and ledgers while the audit is still running
- Bank statements for every account the company operates, including designated grant accounts
- Notices, minutes and attendance records for board meetings and the AGM
- The signing director's DSC, valid on the date of filing rather than expired mid season
- 12AB and 80G certificates along with the latest ITR-7 acknowledgement
- Donor and grant registers, including CSR receipts and utilisation notes
How does the filing season run at LegalX India?
- We confirm your registrar first: a registered office check decides ROC Mumbai-I or ROC Mumbai-II, and we pull your pending form list from MCA records.
- You get one consolidated document checklist and upload everything digitally; the Dadar founder above cleared hers in an evening.
- Our CA and CS team prepares AOC-4, MGT-7 or MGT-7A and ADT-1, cross checking every figure against the audit report.
- ITR-7 goes onto the income tax e-filing portal, aligned with your 12AB and 80G conditions rather than filed blind.
- Forms are submitted on MCA V3 ahead of each due date, and every SRN reaches you the same day.
- You close the year with the next season's calendar, covering the PTEC payment and both Labour Welfare Fund windows.
What does Maharashtra add on top of the MCA calendar?
This is the layer national checklists skip, and it is the one that surprises nonprofit boards most.
Profession tax comes first. The company holds a PTEC, its enrolment certificate, and pays a flat ₹2,500 every year on mahagst.gov.in with no return to file. Each director carries an individual PTEC in personal capacity as well. PTRC is a different certificate altogether: once the organisation pays staff above the threshold, the employer deducts ₹200 a month, with ₹300 in February, and files returns. Women earning up to ₹25,000 a month are exempt from that deduction, a Maharashtra policy in force since 2023. A nonprofit with paid staff needs both certificates; a founder run outfit with no payroll needs the PTEC alone.
Two more items ride along. Establishments with employees contribute small half yearly amounts to the Maharashtra Labour Welfare Board in June and December, a line even careful EPFO and ESIC setups forget. Your 12AB and 80G matters sit with the jurisdictional Commissioner of Income Tax (Exemptions), an office Mumbai has; renewals in Forms 10A and 10AB move through the e-filing portal. We hold all of it in one calendar so the state dates never hide behind the ROC ones.
Why do Mumbai nonprofits pick LegalX India?
Because we treat the registrar split, the profession tax layer and the exemption calendar as one job, not three. More than 15,000 clients have worked with our team of 50+ CAs, CSs and tax practitioners across 10+ years. Our Google rating stands at 4.8 on a large review base. The engagement runs fully online, with a callback within 30 minutes of your enquiry. If you would rather sit across a table, our office at Haware Fantasia Business Park in Vashi, Navi Mumbai welcomes you, though your registrar always follows your own registered office, never ours. Book the review, send the documents, and let the deadlines become our problem.