Annual ROC filings (AOC-4, MGT-7, DPT-3, DIR-3 KYC)

AOC-4 files the company's audited financial statements with the ROC, due within 30 days of the Annual General Meeting; MGT-7 (or MGT-7A for small companies and OPCs) files the annual return summarising shareholding, directors and key changes over the year, due within 60 days of the AGM. Both run on the same clock as the AGM itself, which for most companies must be held within six months of the financial year end.

DPT-3 is the annual return of deposits, due by 30 June each year, and applies even to companies that hold no deposits in the technical sense — outstanding loans from directors or related parties that are not exempted often have to be reported here, which is a frequent gap in early-stage companies that treat founder loans informally. DIR-3 KYC is the annual identity verification every individual holding a Director Identification Number must complete by 30 September, and a lapsed DIR-3 KYC deactivates the DIN, which in turn blocks that person from being validly appointed or continuing as a signatory on other filings until it is reactivated.

None of these four filings is triggered by a transaction the way PAS-3 or FC-GPR are — they run every year on a fixed calendar regardless of whether the company raised money, and a diligence review checks the filing history for gaps or late filings across every year the company has existed, not just the year of the round being diligenced.

The cap table, where Annual ROC filings (AOC-4, MGT-7, DPT-3, DIR-3 KYC) appears as a computed field traced to the ledger event that created it.