What is ROC Filing?#
Registrar of Companies (ROC) filing is mandatory for all companies under the Companies Act, 2013.
Annual Returns#
AOC-4 (Financial Statements)#
- Balance Sheet
- Profit & Loss Account
- Cash Flow Statement
- Notes to accounts
- Board reports
MGT-7 (Annual Return)#
- Shareholding pattern
- Board meeting details
- Remuneration details
- Penalty for delay: Rs 100/day
Due Dates#
| Form | Due Date |
|---|---|
| AOC-4 | 30 days from AGM |
| MGT-7 | 60 days from AGM |
| MGT-7A | 60 days from AGM (for one person company) |
Events-Based Filings#
Within 30 days:#
- Change in directors
- Change in registered office
- Change in share capital
- Charge creation/modification
Penalties for Non-Compliance#
- Late filing fee: Rs 100/day
- Company: Up to Rs 10 lakh
- Officers: Up to Rs 2 lakh
- Default: Cannot file next year
How to File#
- Login to MCA portal
- Prepare required documents
- Fill forms online
- Pay filing fees
- Get SRN (Service Request Number)
- Wait for processing