ROC Compliance

Every company registered under the Companies Act, 2013 – whether it is a Private Limited Company, One Person Company, Public Limited Company, or Section 8 Company – must file certain ROC compliances with the Ministry of Corporate Affairs (MCA) every year.
These filings are made with the Registrar of Companies (ROC) through MCA forms, ensuring that the company remains legally active and transparent.

What is ROC Compliance?

ROC Compliance refers to the set of mandatory filings & disclosures that companies must submit to the Registrar of Companies (ROC) every year.

It includes:

• Filing of financial statements

• Filing of annual returns

• Disclosures regarding directors, auditors, and shareholders

• Reporting of loans, deposits, and capital structure

Key ROC Compliances for Companies

1. INC-20A – Declaration of Commencement of Business

• Applicable for companies registered after 2019

• Filed within 180 days of incorporation

• Confirms that the company has received share capital and started business

• Penalty: ₹50,000 (Company) + ₹1,000/day (Directors)

2. DIR-3 KYC – Director KYC

• Every director must update KYC annually

• Due Date: 30th September

• Penalty: ₹5,000 per director for delay

3. ADT-1 – Auditor Appointment

• Filed within 30 days of AGM (or within 30 days of incorporation for first auditor)

• Ensures statutory auditor is appointed/reappointed

4. AOC-4 – Filing of Financial Statements

• Includes Balance Sheet, Profit & Loss Account, Directors’ Report, Auditor’s Report

• Due Date: Within 30 days of AGM

• Penalty: ₹200/day (no upper limit)

5. MGT-7 / MGT-7A – Annual Return

• MGT-7 → For Private/Public Companies

• MGT-7A → For OPC & Small Companies

• Contains details of directors, shareholders, shareholding pattern

• Due Date: Within 60 days of AGM

• Penalty: ₹200/day (no upper limit)

6. DPT-3 – Return of Deposits / Exempted Deposits

• To report deposits, loans, or advances taken by company

• Due Date: 30th June every year

• Penalty: ₹5,000 + ₹500/day delay

7. MBP-1 – Disclosure of Directors’ Interest

• Every director must disclose interests in other companies/partnerships

• Submitted at the first Board Meeting every year

8. MGT-9 – Extract of Annual Return (if applicable)

• To be attached to Board Report (for certain companies)

Other Event-Based ROC Filings

Apart from annual compliances, companies must also file ROC forms for specific events:

• PAS-3 – Return of Allotment of Shares

• SH-7 – Change in Authorized Share Capital

• MGT-14 – Filing of Resolutions (Special/Ordinary)

• DIR-12 – Appointment/Resignation of Directors

• INC-22 – Change in Registered Office

• CHG-1 / CHG-4 – Creation/Satisfaction of Charges

ROC Compliance Calendar (Key Dates)

Why Choose Us for ROC Compliances?

• Complete ROC filing support – annual + event-based

• Timely reminders so you never miss deadlines

• Expert CA/CS team for certification & compliance

• End-to-end online service – no physical visits required