Section 8 Company Annual Filing

What is ROC Annual Filing for Section 8 Company?

A Section 8 company is a not-for-profit organization registered under the Companies Act 2013. Like any other registered company, it must file its annual returns and financial statements with the Registrar of Companies (ROC) each financial year.

The annual filing ensures transparency in the company’s operations and maintains its active status on the MCA portal. Non-filing can lead to penalties and loss of company status.

Tax Intelligence offers end-to-end assistance for Section 8 Company Annual Filing, including preparing forms like AOC-4, MGT-7, and DIR-3 KYC, to help you stay 100% compliant and penalty-free.

Who Needs ROC Annual Filing for a Section 8 Company?

• Registered Section 8 companies operating as NGOs or charitable organizations.
• Non-profit foundations receiving donations or government grants.
• Newly incorporated companies after completing their first financial year.
• Organizations holding 80G/12A or CSR approvals requiring statutory compliance.
• Inactive Section 8 entities wishing to remain legally registered.

Amendment for FY 2024-25

As per MCA updates, the relaxation for filing AOC-4 and MGT-7/MGT-7A for FY 2024–25 was extended until 31 January 2026.

This specific relaxation period has now ended.

Current MCA Waiver Update 2026

However, MCA has now introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).

Under this scheme, companies, including Section 8 companies (CCFS), can file pending ROC forms by paying only 10% of additional fees, offering up to 90% waiver on penalties.

The scheme is available for a limited period from April to July 2026, after which normal penalties will apply. 

Companies should utilize this opportunity to clear pending filings and avoid future compliance risks.

List of Major Annual Compliance for Section 8 Company

Form MGT 7: The Section 8 Company is required to file an annual return in Form MGT-7 regarding the latest information about the directors and shareholders of the Section 8 Company.

Form AOC 4: Form AOC-4 needs to be filed for filing financial statements with the balance sheet, profit and loss account, directors’ report, cash flow statement, auditor’s report, and the consolidated financial statement.

 Form DIR 8: Every director of the Section 8 company has to file the disclosure of non-disqualification in each Financial Year.

Form ADT 1: The auditor for the company shall be appointed by the Board of Directors within a period of 30 (thirty) days from the date of incorporation of the company. The appointment shall be filed in ADT-1.

DIR-3 KYC: All directors are required to file a form to do the KYC with the ROC in form DIR-3 KYC; if you have already submitted the form, then one needs to verify the OTP over email and mobile no. Otherwise, all new directors need to submit this form.

Form DPT 3: The Return of Deposit should be filed before the Registrar of Companies in FORM DPT-3.

Why Choose Tax Intelligence for ROC Annual Filing for Section 8 Company?

The entire team of Tax Intelligence consists of highly qualified CAs, CSs, lawyers, and business administrators. Tax Intelligence would be a one stop destination for company compliance / ROC compliance and filing and the entire gamut of professional and advisory services in India.

Tax Intelligence has also come up with the E-Retainer Concept, which is more than just virtual CFO services. Our Retainership Packages will absolve you of all worries of taking care of bookkeeping, returns filing, advisory, HR, payroll, vendor management, and many other legal compliances.

How Tax Intelligence Helps in ROC Compliance for Section 8 Company?

• Requirement Check: We assess your company’s filing needs and deadlines.
• Document Preparation: Experts compile and verify financial data.
• Timely Submission: All forms are filed within statutory time limits.
• Digital Assistance: Completely online process with secure document handling.
• Post-Filing Support: We provide acknowledgments and compliance records.
• Dedicated Expert: Your filing is handled by a personal compliance manager.