Not filed annual returns, bs etc with mca/roc for 3 years

Appoint auditors and imm file returns for past 3 years..

In case if you desire to continue company X , then prepare back dated returns for the FY 31.03.2009, 2010,2011. & can upload the same.

Since the company is incorporated in Dec 2008, for the first AGM 18 months time period is available. So accordingly u can prepare returns.

Since one of the directors who was the director at time of  2009/2010/2011 is not available, can the remaining director perform these filings (with CA) on their own or will a second director have to be appointed for filing of even previous years?

(Agreed that new director has to be appointed to meet 2 director requirement going forward)

Also, can auditors be appointed with retrospective effect for 2009/10 etc ?  What will be date of resolution appointing auditors?

You can prepare everything on a back date. Just be prepared to pay huge penalties for non-filing of returns.

Else, you can wait for the next Company Law Settlement Scheme of MCA-21 to save the penalties.

I think you should file the returns after appointing the other director. Although it wont affect the previous year filings, but will save you from default of current year.

Regards

Prateek

you can prepare back dated balance sheet and return and file them.

you can also go for fast track exit mode and close the company.

for further details contact 9422622828.

Dear Friend,

First you have to call a EOGM and appoint one more director for proper working of your company. After that your have to appoint an auditor and prepare backdated returns and file with ROC/MCA.

Thanks

Thank you.   What is not clear is who will sign the back dated returns if one of the two persons who was not the director at that time is not alive.  Will just the remaining  director sign it?  Will the remaining director and the newly appointed director sign it?

i was a director in four companies and three companies are filing annual returns and one is in defaulters list since 2008, i have already submitted my resignation in march 2010 it self, but the company has not filed form 32 in time and in defaulters list, now i want to change a director in another company and could not do it so, what is the way that i can come out of the defaulters company as they are not intending to file annual returns. pls. suggest the best way.

Hii everyone,

I need some guidance on the annual filing of the ROC returns.

There is a company which has been incorporated in the year Feb, 2006. No annual filing has been done by the company. Also, the company has filed its income tax returns and was having tax audits in income tax.

Now, the company wants to be regular in ROC also.

What we have to do?

Whether to file all the returns from 2006 to 2017 or there is any other method?

Also, when we open company master data on MCA, no directors are shown and in view signtory, it is showing the msg as DIR-12 not filed. What to do?

Please guide.

Three years of non-filing is serious but recoverable. Here is what you face and how to fix it.

CONSEQUENCES:
- Additional fees: Rs 100 per day per form (AOC-4 and MGT-7), no upper cap - this compounds fast
- Director disqualification under Section 164(2) after two consecutive defaults - check DIN status on mca.gov.in immediately
- Company may be struck off under Section 248 if non-filing is prolonged further

RECOVERY PATH (in order):
1. Check company status and DIN status on MCA portal before doing anything else
2. If company is active: file all pending AOC-4 and MGT-7 from oldest year first (chronological order matters as some forms reference prior years)
3. If company was struck off: you need NCLT revival order before any filing
4. If directors are disqualified: apply for DIN reactivation before signing any forms

PRACTICAL: Filing now still attracts late fees but avoids the heavier consequence of winding-up proceedings or personal criminal liability for directors under Section 447.

This [ROC compliance checklist](https://taxgarden.in/blog/roc-compliance-private-limited-company-checklist-2026) lists every mandatory annual filing and due dates so you can see exactly what is pending for each year.

For a company that never did business, the practical route is voluntary strike-off under Sec 248(2) in Form STK-2, but the overdue AOC-4 and MGT-7 must first be filed up to the year business ceased; filings for past years are signed by the surviving director or a newly appointed director, as a deceased director cannot sign.