Registrar of Companies (ROC)
Every company registered under the Companies Act, 2013 must file annual returns and financial statements with the Registrar of Companies (ROC) to ensure legal compliance and operational transparency. Timely ROC filing helps maintain the company’s good standing and avoids heavy penalties or legal complications.
At CA Shubham Sudhir Gupta & Co., we offer end-to-end ROC filing services, including preparation, verification, and timely submission of all mandatory forms. Our expert team ensures your company remains fully compliant, stress-free, and focused on growth.
What is ROC Filing?
ROC filing is the process of submitting a company’s financial statements, annual returns, and other compliance documents to the Ministry of Corporate Affairs (MCA) through the ROC portal. It is a mandatory compliance for Private Limited Companies, Public Limited Companies, One Person Companies (OPCs), and LLPs.
Why ROC Filing is Mandatory for Companies?
- Mandatory under the Companies Act, 2013
- Ensures legal status and good standing of the company
- Avoids heavy penalties and disqualification of directors
- Maintains transparency with shareholders and regulators
- Essential for raising loans, funding, or tenders
Who Needs to File ROC Returns?
- All Private Limited Companies
- All Public Limited Companies
- One Person Companies (OPCs)
- Limited Liability Partnerships (LLPs)
- Section 8 (Non-Profit) Companies
- Even companies with no business activity (dormant companies) must file annual ROC returns
Benefits of ROC Filing
- Ensures compliance with Companies Act & LLP Act
- Avoids heavy MCA penalties
- Enhances transparency and corporate governance
- Helps maintain active company/LLP status
- Increases trust with banks, investors, and stakeholders
- Ensures smooth business operations
- Avoids risk of company strike-off or legal action
- Supports loan approvals and due diligence processes
Key ROC Forms & Due Dates
- Form AOC-4 – Filing of audited financial statements – within 30 days of AGM
- Form MGT-7 – Filing of annual return – within 60 days of AGM
- Form ADT-1 – Auditor appointment – within 15 days of AGM
- Form DPT-3 – Return of deposits – by 30th June every year
- Form DIR-3 KYC – Director KYC – by 30th September every year
- Form LLP-8 & LLP-11 – Statement of account and annual return (for LLPs)
Documents Required for ROC Filing
- Certificate of Incorporation of the company
- Memorandum of Association (MoA) & Articles of Association (AoA)
- Board resolution copies
- Audited financial statements
- Auditor’s report
- List of shareholders and directors
- Director KYC documents
- Previous year’s filing records
Consequences of Non-Compliance
- Penalty of ₹100 per day per form till filing is completed
- Additional fees under MCA for every delayed day
- Disqualification of directors for continuous default
- Company status marked as “defaulting” on MCA portal
- Risk of strike-off by ROC for non-compliance
- Prosecution and legal action in severe cases
- Difficulty in raising funds, loans, or investor approvals
- Decreased credibility and governance rating
Our ROC Filing Process
- Data Collection & Review
Gather financials, board resolutions, and statutory records. - Preparation of ROC Forms
Draft forms such as AOC-4, MGT-7, ADT-1, etc. as per requirement. - Verification & Approval
Validate details with clients before filing. - Timely Filing with MCA
File forms electronically through the MCA portal before due dates. - Compliance Reporting
Share acknowledgment and compliance status report. - Ongoing Support
Assist with event-based filings (change in directors, share capital, office address, etc.).
Why Choose Us for ROC Filing?
- Expert CA professionals with MCA compliance knowledge
- End-to-end ROC filing support (annual + event-based filings)
- Timely reminders to avoid penalties
- Transparent and hassle-free process
- Affordable compliance packages for Startups, SMEs & Corporates