top of page
Ministry-of-Corporate-Affairs.webp

ROC-Related Matters – Overview
 

ROC (Registrar of Companies) is a government authority under the Ministry of Corporate Affairs (MCA) responsible for regulating and overseeing the registration and compliance of companies and LLPs (Limited Liability Partnerships) in India.

ROC-related matters involve company formation, statutory filings, compliance requirements, and record-keeping under the Companies Act, 2013.
 

Key ROC-Related Services & Filings


1. Company Incorporation

  • Name approval (via RUN or SPICe+ forms)

  • Drafting Memorandum of Association (MOA) & Articles of Association (AOA)

  • Obtaining DIN (Director Identification Number)

  • PAN, TAN, GST application along with incorporation

  • Issuance of Certificate of Incorporation
     

2. Annual ROC Filings

Every company registered under the Companies Act must file annual returns with the ROC, including:

FormPurposeDue Date

AOC-4Filing financial statements30 days from AGM

MGT-7Annual return (shareholding, structure)60 days from AGM

MGT-7AAnnual return for small companies/OPCs60 days from AGM

MGT-9Extract of annual return (optional for private companies)Attached to Board Report

DIR-3 KYCDirector KYC verification30th September yearly
 

3. Event-Based ROC Filings

These filings are required when specific corporate events occur:

FormEvent

DIR-12Appointment/resignation of directors

INC-22Change in registered office address

PAS-3Allotment of shares

SH-7Increase in authorized capital

MGT-14Filing resolutions (like approval of financials, loans, etc.)

CHG-1 / CHG-4Creation/satisfaction of charge (loan security)
 

4. Compliance for LLPs

LLPs have separate but similar compliance requirements:

FormPurpose

LLP Form 8Statement of Accounts & Solvency

LLP Form 11Annual Return of LLP

DIR-3 KYCKYC for Designated Partners
 

5. Other ROC Compliance Activities

  • Filing Resolutions and Agreements

  • Conversion of company type (e.g., Private to Public)

  • Striking off a company (Form STK-2)

  • Revival of struck-off companies (NCLT process)

  • Maintaining statutory registers (shareholders, directors, etc.)
     

Penalties for Non-Compliance

Issue Penalty

Late filing of forms₹100 per day (no upper limit in many cases)

Non-filing of annual return/financials Disqualification of directors, heavy fines

Non-updation of KYCDIN status marked as "Deactivated"

Filing incorrect information Prosecution under Companies Act, 2013
 

Important ROC Tools/Portals
 

  • MCA21 Portal: www.mca.gov.in

  • V3 Portal: Newer version of MCA filing platform (mandatory for most forms)

  • DSC (Digital Signature Certificate): Required for all authorized signatories
     

Why ROC Compliance is Important
 

  • Mandatory by law (Companies Act, 2013)

  • Maintains company’s legal standing

  • Ensures transparency and accountability

  • Required for borrowing, investments, and due diligence

  • Avoids penalties, prosecution, and director disqualification
     

Need Help With?
 

  • Preparing and filing AOC-4 / MGT-7

  • Company name change or authorized capital increase

  • Regularizing non-compliance or strike-off matters

  • Filing DIR-12 for director changes

  • Drafting board/shareholder resolutions

bottom of page