Complete ROC Filing Checklist for FY 2025-26

Balance Sheet prepared per Schedule III (Div I or Div II)

Statement of Profit and Loss completed

Cash Flow Statement (indirect method) prepared

Notes to Accounts with all mandatory disclosures

Statement of Changes in Equity (Ind AS companies)

CARO 2020 Annexure (if applicable)

Comparative period figures included

Rounding disclosed in header (Rupees/Lakhs/Crores)

Board's Report under Section 134 prepared

Director Responsibility Statement included

Related party transactions (AOC-2) disclosed

CSR report attached (if Section 135 applies)

Extract of annual return (MGT-9/MGT-7A)

Board's Report signed by authorised directors

XBRL instance document generated (if applicable)

XBRL validated against MCA 2023 taxonomy

AOC-4 form data filled

AOC-4 form data matches financial statements

All financial figures reconciled across documents

Auditor's Report obtained and signed

Secretarial Audit Report (if applicable)

Cost Audit Report (if applicable)

DSC (Digital Signature Certificate) valid and current

DIN of all directors verified and active

CIN/LLPIN correctly entered in all forms

Financial year dates correct in AOC-4

AGM date correctly recorded

Filing deadline calculated (AGM + 30 days for AOC-4)

Penalty exposure reviewed for any delayed filings

Complete ZIP package downloaded for filing