ROC Filing in India: A Complete Guide

Every company and LLP registered in India is required to comply with the provisions of the Companies Act, 2013 or the LLP Act, 2008.
One of the key compliance requirements is ROC Filing — submitting annual and event-based returns to the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA).

Timely ROC filing ensures legal compliance, maintains company status as “active,” and avoids heavy penalties.

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What is ROC Filing?

ROC Filing refers to the process of submitting prescribed forms, returns, and documents with the ROC through the MCA21 Portal.
It includes both:

• Annual Filings – Mandatory for all companies and LLPs every year, irrespective of turnover or business activity.
• Event-Based Filings – Required upon occurrence of specific corporate events.

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Who Needs to File ROC Returns?

• Private Limited Companies
• Public Limited Companies
• One Person Companies (OPC)
• Section 8 Companies (Non-profits)
• Limited Liability Partnerships (LLPs)

Even if there is no business transaction, ROC filing is mandatory for all active registered entities.

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Types of ROC Filings

1. Annual Filings for Companies

Form	Purpose	Due Date
Form AOC-4	Filing of financial statements (Balance Sheet, P&L, Notes, Auditor Report)	Within 30 days of AGM
Form MGT-7 / MGT-7A	Annual return containing shareholding & company details	Within 60 days of AGM
ADT-1	Auditor appointment information	Within 15 days of AGM

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2. Annual Filings for LLPs

Form	Purpose	Due Date
Form 11	Annual return of LLP	30th May every year
Form 8	Statement of Accounts & Solvency	30th October every year

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3. Event-Based Filings (for both Companies & LLPs)

These must be filed when certain events occur, such as:

• Change in directors (DIR-12)
• Change in registered office (INC-22)
• Increase in authorised capital (SH-7)
• Allotment of shares (PAS-3)
• Resignation/appointment of auditor (ADT-3)
• Any alteration in Memorandum or Articles of Association

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Documents Required for ROC Filing

• Incorporation documents (COI, MOA, AOA, LLP Agreement)
• Financial statements & audit reports
• Details of shareholding, directors, and key managerial personnel
• Details of changes/events (if applicable)
• Digital Signature Certificate (DSC) of authorised signatories

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Importance of Timely ROC Filing

• Legal Compliance – Avoid penalties & prosecution under Companies Act/LLP Act.
• Avoiding Heavy Fines – Late filing fees under MCA are ₹100 per day per form, with no cap.
• Maintaining Active Status – Non-compliance can lead to “Strike Off” of the company/LLP.
• Enhances Credibility – Important for loans, tenders, and investor confidence.

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ROC Filing Process

1. Prepare Financial Statements – As per prescribed format.
2. Hold Annual General Meeting (AGM) – For companies, unless exempt.
3. Prepare Required ROC Forms – AOC-4, MGT-7/MGT-7A, etc.
4. Attach Supporting Documents – Auditor’s report, resolutions, lists of shareholders/directors, etc.
5. File Forms on MCA Portal – Using DSC & payment of filing fees.
6. Save Acknowledgment – For compliance records.

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Penalties for Non-Compliance

• Late Filing Fee: ₹100 per day per form from the due date till actual filing.
• Prosecution: Directors/partners may face penalties for persistent defaults.
• Disqualification: Directors may be disqualified for continuous non-filing.

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Why Choose Professional Help for ROC Filing

• Accurate preparation of statutory documents.
• Timely filing to avoid high penalties.
• Proper maintenance of statutory registers & records.
• Guidance on event-based compliances.

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