ROC Filing
ROC filing refers to the mandatory submission of statutory documents, returns, and forms to the Registrar of Companies under the Companies Act, 2013 through the MCA portal.
Definition
ROC filing is the process of submitting statutory documents, financial statements, annual returns, and other prescribed forms to the Registrar of Companies (ROC) as mandated under the Companies Act, 2013. Every company incorporated in India, whether active, dormant, or in the process of winding up, must file specific returns with the ROC at prescribed intervals. These filings are made electronically through the MCA (Ministry of Corporate Affairs) V3 portal at mca.gov.in.
The primary annual ROC filings include Form AOC-4 (financial statements including balance sheet, profit and loss account, and auditor's report, due within 30 days of the AGM), Form MGT-7 or MGT-7A (annual return containing shareholder, director, and governance details, due within 60 days of the AGM), Form ADT-1 (auditor appointment, due within 15 days of the AGM), and DIR-3 KYC (director KYC, due by September 30 annually). Additionally, event-based filings such as PAS-3 (return of allotment), DIR-12 (director changes), MGT-14 (board resolutions), and CHG-1 (charge registration) must be filed within prescribed timeframes when the corresponding corporate actions occur.
ROC filing is critical for maintaining a company's active status on the MCA register. Under Section 248 of the Companies Act, the ROC can strike off a company that fails to file financial statements or annual returns for two consecutive years. Late filing attracts additional fees of INR 100 per day per form with no upper cap. All ROC filings require a valid Digital Signature Certificate (DSC) of an authorized director and, for certain forms, certification by a practicing Chartered Accountant or Company Secretary.
Key Points
- Mandatory for all companies registered under the Companies Act, 2013, regardless of business activity or turnover
- Key annual forms: AOC-4 (financials, 30 days post-AGM), MGT-7 (annual return, 60 days post-AGM), DIR-3 KYC (by September 30)
- Event-based forms include PAS-3 (share allotment), DIR-12 (director changes), MGT-14 (resolutions), and CHG-1 (charge creation)
- Filed electronically on the MCA V3 portal with Digital Signature Certificate (DSC) authentication
- Late filing penalty: INR 100 per day of delay per form, with no maximum cap
- Non-filing for two consecutive years can lead to company strike-off under Section 248
- DIR-3 KYC non-filing results in DIN deactivation and INR 5,000 reactivation fee
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