Company Strike-Off for Non-Filing

Beyond the ₹100/day late fee, the ROC has the power under Section 248 of the Companies Act to strike a company off the register entirely if it hasn't filed its annual returns or financial statements for two consecutive financial years — a far more severe outcome than any per-day penalty.

Company profile

Entity & dates

Entity type

Financial year end

AGM date (held or planned)

AOC-4, MGT-7 and ADT-1 all recompute from this date.

Is this the company's first AGM? (extends the statutory limit to 9 months)

Applicable filings

Auditor appointment / re-appointment due at the ensuing AGM (→ ADT-1)

ADT-1 is filed only when an auditor is appointed or re-appointed — typically once every five years, not at every AGM.

DPT-3 not applicable to this company

DPT-3 is filed by every company — including a nil return where there are no deposits or loans. Included by default; tick only to exclude it.

Payments to MSME vendors outstanding beyond 45 days (→ MSME-1)

AOC-4 XBRL applicable (listed / subsidiary / paid-up ≥ ₹5cr / turnover ≥ ₹100cr)

Passed a board/special resolution requiring MGT-14

Event-based — 30 days from the resolution date, not annual.

Incorporated recently — INC-20A not yet filed

Saved in your browser only — never sent to a server.

No applicable filings found for this profile — check your entity type and flags above.

Penalty estimator

E.g. AOC-4 filed 78 days late = ₹7,800.

Form

Due date

Actual/planned filing date

Client hasn't filed for multiple years? Calculate total exposure across every year and form →

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ROC Compliance Calendar

ROC Compliance Calendar — Private Limited Company

Form	Due date	Basis

Dates computed from the AGM date provided; verify against MCA notifications.

Generated with PracticeFlow · practiceflow.in

How strike-off differs from the daily late fee

The ₹100/day additional fee is a cost you can plan around — file late, pay the accrued amount, and the company remains in good standing. Strike-off under Section 248 is different in kind: it's the ROC's power to remove a company from the register entirely, based on a pattern of prolonged non-filing (annual returns or financial statements not filed for two consecutive financial years is one of the statutory grounds) rather than a single missed deadline.

A struck-off company's bank accounts can be frozen, its assets can vest in the government under certain circumstances, and reviving it requires an application to the National Company Law Tribunal (NCLT) — a materially more expensive and time-consuming process than simply filing a late AOC-4 and paying the accrued fee.

The gap between a late fee and this outcome

This is precisely why a firm managing multiple client companies should treat consecutive-year non-filing as a distinct, higher-priority risk category from a routine late filing — a company that's one year behind on AOC-4/MGT-7 is exposed to the daily fee; a company that's crossed into a second consecutive year of non-filing is exposed to strike-off risk, a qualitatively different conversation to have with the client.

Frequently asked questions

Director Disqualification & DIN Deactivation →ROC Late Filing Penalty →MGT-7 Due Date → Full calendar

Why this matters

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Estimate for planning purposes, not legal or compliance advice — always confirm with a CS/CA before filing.

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