Annual compliance for companies in Mumbai follows the national Companies Act cycle, but the office that receives it changed on 16 February 2026: a registered office in Mumbai City or Mumbai Suburban now files with ROC Mumbai-I, while one in Thane, Palghar or Raigad, including Navi Mumbai, files with ROC Mumbai-II. A Mumbai company also owes Maharashtra professional tax of ₹2,500 a year and, if registered, GST returns under state code 27. For FY 2025-26, AOC-4 after a 30 September AGM is due by 30 October 2026.
Which ROC handles annual filing for a Mumbai company
It depends only on the district of the registered office. Mumbai City and Mumbai Suburban come under ROC Mumbai-I and the Regional Director (Western Region-I) in Mumbai; Thane, Palghar and Raigad come under ROC Mumbai-II and RD (WR-II), both headquartered in Navi Mumbai, as set out in a PIB release of 31 December 2025.
| Registered office in | District | ROC | Regional Director |
|---|---|---|---|
| Fort, Byculla or Dadar | Mumbai City | Mumbai-I | WR-I, Mumbai |
| Andheri, Bandra or Mulund | Mumbai Suburban | Mumbai-I | WR-I, Mumbai |
| Thane or Vashi | Thane | Mumbai-II | WR-II, Navi Mumbai |
| Panvel or Kharghar | Raigad | Mumbai-II | WR-II, Navi Mumbai |
| Vasai | Palghar | Mumbai-II | WR-II, Navi Mumbai |
AOC-4 and MGT-7 go through the MCA21 portal either way, so nobody queues at an ROC counter in Mumbai. For annual compliance, the Regional Director matters in two situations: appeals against an adjudication penalty, filed within 60 days of receiving the order (section 454(5) and (6)), and a move of the registered office between the two ROCs.
How many Maharashtra companies miss their annual filing
A large share. Maharashtra had 3,99,566 active companies and 1,41,638 LLPs on 13 July 2026, more than any other state, and 1,27,624 of the 3,36,336 Maharashtra companies due to file for FY 2024-25 had not filed an annual return. Both figures come from Ministry of Corporate Affairs replies in the Lok Sabha on 20 July 2026.
Enforcement follows. Another reply, on 10 August 2026, put the number of private companies in Maharashtra that were liquidated, dissolved or struck off over the last five financial years at 36,211, with 12,009 of them in Mumbai City district. Maharashtra was also the state where the most companies used the now-closed CCFS 2026 relief window: 17,420 by 13 July 2026, out of 92,859 across India.
Example. Kestrel Spices Private Limited (a made-up company) trades from Masjid and skipped its FY 2023-24 and FY 2024-25 filings. If it also misses the FY 2025-26 forms, due by 30 October and 29 November 2026, that is three continuous years, and its directors are disqualified for five years under section 164(2)(a). The ministry has also told Parliament that over two years of continuous non-compliance makes a company liable to be struck off.
Maharashtra filings that run alongside ROC compliance
A Mumbai company's year does not end with AOC-4 and MGT-7. Maharashtra professional tax and the state side of GST add their own dates, and they are missed more often because they sit outside the MCA calendar.
| Filing | Who | Due |
|---|---|---|
| PTEC (the company's own professional tax) | Every company enrolled in Maharashtra | ₹2,500 a year, by 31 March |
| PTRC return | Employers deducting tax from salaries | 15th of the next month if the previous year's tax was ₹50,000 or more; otherwise 15 March |
| GSTR-3B under QRMP | Quarterly filers in Maharashtra (GSTIN starting 27) | 22nd of the month after the quarter |
| GSTR-9 | Turnover above ₹2 crore | 31 December after the year end |
A late PTRC return costs ₹200 if filed within 30 days and ₹1,000 after that. Companies incorporated in Maharashtra since 22 July 2020 took both PTEC and PTRC at incorporation, so check that both are active. The Maharashtra professional tax calculator works out the payroll deduction, and the GST return due date calendar lists each return.
Your Mumbai registered office and the annual return
MGT-7 reports the registered office, so the address on record has to be where the company actually is. Since the jurisdiction split, a move across the Mumbai-I and Mumbai-II boundary is no longer a simple update.
- Any change of address is notified to the ROC within 30 days (section 12(4)).
- Andheri to Vashi, or Fort to Thane, crosses from ROC Mumbai-I to ROC Mumbai-II. Under the proviso to section 12(5), that needs confirmation by the Regional Director, plus a special resolution when the office leaves the city limits. See registered office change in Mumbai.
- Co-working or shared offices should keep the owner's permission and address proof current. If the ROC believes a company is not carrying on business, it can physically verify the registered office and, where the office fails the requirements, start strike-off (section 12(9)).
Annual compliance calendar for a Mumbai company, October 2026 to September 2027
Mixing MCA, income tax and Maharashtra dates, a company with a 30 September 2026 AGM has these deadlines over the next twelve months. Several apply only if the condition in brackets is met.
| Date | Filing |
|---|---|
| 30 October 2026 | AOC-4 for FY 2025-26 |
| 31 October 2026 | MSME-1 (dues to micro or small suppliers over 45 days) |
| 21 November 2026 | ITR-6 for FY 2025-26 |
| 29 November 2026 | MGT-7 or MGT-7A |
| 31 December 2026 | GSTR-9 for FY 2025-26 (turnover above ₹2 crore) |
| 15 March 2027 | PTRC annual return (annual filers) |
| 31 March 2027 | PTEC ₹2,500 for 2026-27 |
| 30 June 2027 | DPT-3 (loans or deposits) |
| 30 September 2027 | AGM for FY 2026-27 |
The ROC compliance calendar recalculates the MCA dates if your AGM is earlier.
Common mistakes Mumbai companies make
The split jurisdiction and Maharashtra's own taxes add a few traps that national checklists miss.
- Assuming a company in Thane, Vashi or Panvel still deals with the Mumbai ROC. Since 16 February 2026 its notices come from ROC Mumbai-II.
- Skipping PTEC because the company has no employees. The company's own ₹2,500 is due regardless of payroll.
- Taking the GSTR-3B date of the 24th from another state. Quarterly filers in Maharashtra file by the 22nd.
- Shifting from a Mumbai City office to Thane without the Regional Director's confirmation, which leaves the old address on the annual return.
- Forgetting that an additional director appointed during the year holds office only until the AGM, or the last date it should have been held (section 161(1)).
What annual compliance costs in Mumbai
MCA filing fees are the same across India, from ₹200 to ₹600 per form depending on nominal capital. The Maharashtra-specific cost is the ₹2,500 PTEC, plus the auditor's fee and Ofin's fee from ₹19,999. The national guide to company annual compliance explains the penalties and disqualification rules in full.
How Ofin's Mumbai team handles company annual compliance
Ofin's team at Shanti Bhuvan, Mulund West, near Mulund station, prepares the accounts and AGM papers and files AOC-4, MGT-7A, ADT-1 and ITR-6 for companies under ROC Mumbai-I and Mumbai-II. Everything runs online, and Mumbai clients can also meet us at the office from Monday to Saturday. Fees start at ₹19,999, with a reply within 24 hours. Get a fixed-price proposal.
