Which office actually gets my company's annual return now that MCA has reshuffled its registrars? ROC Pune, the same as last year. A company whose registered office sits in Pune district files AOC-4 and MGT-7 with ROC Pune, and the reorganisation that commenced on 16 February 2026 did not touch that registrar. The timetable has not moved either. Hold the annual general meeting, then count thirty days for the accounts and sixty days for the return.
Does annual ROC filing apply to your company, and for which year?
If the company is on the register, it applies. A private limited company, a One Person Company and a public limited company all file, and so does a company that billed nothing for twelve months. Skipping a quiet year is the most expensive assumption a director in Pune makes.
The year in question is the financial year that closed on 31 March. The audit, the annual general meeting and the two forms all hang off that one date. A small company, measured by the paid up capital and turnover limits in section 2(85), files MGT-7A rather than MGT-7, and a One Person Company does the same. AOC-4 does not change with company class.
One question founders here ask constantly. An LLP is a different animal, because it files Form 8 and Form 11 and never touches AOC-4 or MGT-7. If your Hinjawadi entity is an LLP, the annual work still exists, but the forms on this page are not the ones you owe.
Which documents must reach us before the due date?
Your inputs decide whether this is a quiet week or a scramble. Before we open a single form we ask for:
- The audited balance sheet, the profit and loss account and, where the company must prepare one, the cash flow statement
- The auditor's report and the notes to accounts, signed and dated
- The shareholding position as at 31 March, with every allotment, transfer and transmission recorded during the year
- The director list with DIN, plus any appointment, resignation or change of designation and the exact dates
- Dates of the board meetings and the annual general meeting, with attendance
- The registered office address as it stands on the MCA record, and a director DSC with its expiry checked
Two of those trip companies up more than the rest. Shareholding that moved informally has to be tied back to real instruments before it goes into an annual return. And a DSC that quietly expired in March will stop the upload on the one day you cannot afford it.
How does the AGM date set every other ROC deadline?
For a 31 March year end the sequence is short and fixed:
- Annual general meeting by 30 September, and not later than fifteen months after the previous one
- AOC-4 with the financial statements within thirty days of that meeting
- MGT-7, or MGT-7A for a small company and a One Person Company, within sixty days of that meeting
- A company in its first year holds its first annual general meeting within nine months of the end of that first financial year
- DIR-3 KYC for every director holding a DIN, separately, by 30 September
Miss the meeting and the filing clocks still run, because the Act counts from the date the meeting should have been held. That is what catches a business which lets the AGM drift into October and assumes both forms drift along with it.
What does a late filing actually cost a Pune company?
The additional fee is the smallest part of the bill. It accrues on each form for every day past the due date, so a filing that slips one quarter costs a multiple of the filing itself. What follows the fee is worse, and it arrives in a settled order.
| What the delay triggers | Who carries it | How it reaches you |
|---|---|---|
| Additional fee on AOC-4 | The company | Added to the MCA challan when you finally file |
| Additional fee on MGT-7 or MGT-7A | The company | Added to the same challan, form by form |
| Disqualification under section 164(2) | Every director on the board | After three continuous financial years of default |
| Strike off action under section 248 | The company | A notice sent to the registered office on record |
| A gap on the public record | Lenders, buyers, diligence teams | Anyone who runs an MCA search on your CIN |
Disqualification is the one to fear, because it attaches to the person for five years and follows them onto every other board they sit on. The strike off notice is the one people miss, because it travels to the address on the register and not to wherever the team actually works today.
What happens between your signature and the SRN?
- Last year's filings and the audited accounts are read first, which settles the company class and the annual return form that applies.
- The director's report, the AGM record and the board resolutions are drafted, and the shareholder list is reconciled to instruments.
- AOC-4 and the annual return are filled and checked against your MCA master data, down to the registered office line and each DIN.
- You approve the filled forms, a director signs with a valid DSC, and a practising professional certifies the form where certification is required.
- Both forms go up on the MCA portal for ROC Pune, and you receive the SRN, the paid challan and the approved forms for your file.
Who in Pune actually trips over this?
- Kharadi corporate services firms, whose registered office is the licensed premises they lease, so a lease renewal has to reach the MCA record before anything else
- A SaaS founder in Hinjawadi raising a round, whose investor diligence pack opens with two years of AOC-4 and MGT-7 acknowledgements
- A company that traded nothing for a full year and assumed the register would take the hint
- A company that moved out of Baner to a smaller desk, never filed INC-22, and therefore never saw the registrar's notice
Who reviews these forms after they go up?
Both forms are filed online on the MCA portal and nobody visits a counter. What is local is the desk that reviews them. MCA's registrar page lists four registrars for Maharashtra, and Pune is one of them, carrying its own Registrar and its own contact details.
ROC Pune is the registrar for Pune and the districts around it. The February 2026 restructuring named districts for the other registrars in the state and left ROC Pune untouched, so a Pune company stays with ROC Pune exactly as before. We confirm the registrar for your specific address before filing.
Two offices sit above the registrar. A compounding application, or a confirmation of a registered office change, travels to the Regional Director, Western Region Directorate II, which is headquartered at Navi Mumbai. Restoring a struck off company is a separate route, and that petition is heard by the NCLT Mumbai Bench, which publishes a jurisdiction covering the State of Goa alongside the State of Maharashtra. Your CIN is untouched by any of it, because the Maharashtra state code inside it points at the state and never at the registrar.
The registrar does not see all of your compliance either. The company carries its own PTEC at ₹2,500 a year under Maharashtra's 1975 profession tax Act, payable on or before 31 March, and that certificate never shows up in an MCA form.
Why choose LegalX India in Pune?
We file annual returns for companies across Pune district, from leased offices in Kharadi to product teams in Hinjawadi to manufacturers in Pimpri, and the discipline is the same every time. Reconcile first, file second. Our Pune office is at Yashwant Nagar, Near Bharatiya Samajseva, Yerwada, Pune 411006. Nothing about an annual filing requires you to come in, though the door is open if you would rather hand the papers over in person.
Annual ROC filing starts at ₹10,499 and takes 7 to 10 days once signed accounts reach us. A CA reviews the numbers, a CS drafts the report and the minutes, and you see every form before it is signed. More than 15,000 businesses have filed with us. If you want the wider picture first, read the national annual ROC filing guide, then come back for the specifics here.
Request a callback within 30 minutes. We will use it to name the exact forms your company still owes and to price the delay that has already run up.