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ROC Filing for a Company with No Transactions

A company with zero transactions during the year still holds an AGM, still files AOC-4 and MGT-7 on the usual AGM-relative dates, and still files DPT-3 as a nil return by 30 June — none of the core annual obligations depend on the company having actually transacted.

Company profile

Entity & dates

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

Applicable filings

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

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.

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

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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.

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Why 'no business' doesn't mean 'no filing'

The Companies Act's annual filing obligations attach to the company's existence and registration, not to whether it did anything during the year. A company sitting dormant with zero revenue, zero transactions and a bank balance that hasn't moved still needs an AGM, still needs AOC-4 and MGT-7 filed on the normal AGM-relative dates, and still needs DPT-3 filed as a nil return by 30 June.

This surprises founders more often than any other ROC rule — the assumption that an inactive company somehow pauses its compliance clock is common and wrong. The ₹100/day penalty accrues on a dormant company's late AOC-4 exactly the same way it would on an active one's.

If the company genuinely has no further use

For a company that's permanently done rather than temporarily quiet, the better path is a formal application for removal of name (striking off voluntarily) or converting to dormant company status under Section 455, rather than simply stopping filings and letting penalties accumulate year after year — the accrued cost of silent non-filing across multiple years can exceed the cost of a proper closure.

What actually differs for a genuinely inactive company

The filing dates themselves don't change — AOC-4 and MGT-7 still cascade from the AGM exactly as they would for an active company, and DPT-3 is still due 30 June. What differs is the content of the filings: financial statements show no activity, the annual return shows an unchanged shareholding pattern, and DPT-3 is filed as a straightforward nil return rather than reporting actual deposit movements.

Frequently asked questions

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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