Annual ROC Filing for Private Limited: AOC-4 and MGT-7

AOC-4 (financial statements) is due within 30 days of the AGM. MGT-7 (annual return) is due within 60 days of the AGM. Both can be filed up to 300 days after the due date with prescribed additional fees. For the AGM: hold within six months of the financial year end. For the audit: appoint the auditor at the AGM. For XBRL: companies meeting thresholds must file financial statements in XBRL mode. If you have missed prior years, file the overdue forms with additional fees. The MCA portal accepts back-dated filings, and you can also apply for condonation of delay in exceptional cases.