ROC Filing

📂 ROC Filing – Annual Compliance for Companies

As per the Companies Act, 2013, every company registered in India is required to file its annual accounts and annual return with the Registrar of Companies (ROC) within stipulated timelines.

• Annual Accounts (Form AOC-4): Must be filed within 30 days of the Annual General Meeting (AGM).
• Annual Return (Form MGT-7): Must be filed within 60 days of the AGM.

Failure to comply attracts additional fees and penalties, hence timely ROC filing is essential for maintaining good legal standing.

📋 Types of ROC Filing Obligations

ROC compliance can be classified into:

🔁 Annual Filing Requirements:

• Filed once every financial year
• Includes financial statements, annual return, director disclosures, etc.

🔄 Event-Based Filings:

• Filed as and when events occur
• Includes changes in directors, share capital, registered office, etc.

✅ Key Points for Annual ROC Filing

📧 1. Notice of Board Meeting

A notice must be sent to all directors at least 7 days before the meeting. Acknowledgment of receipt must be documented.

📝 2. Signing of Financial Statements (Section 134)

The financial statement (including consolidated, if any) must be signed by:

• The Chairperson (if authorized by the Board), or
• Two Directors, including the Managing Director,
• Along with the CEO, CFO, and Company Secretary (if appointed).
• For a One Person Company (OPC), only one director needs to sign.

📣 3. Notice of General Meeting (Section 101)

A clear 21 days’ notice is required to be served to:

• All shareholders,
• Legal heirs of deceased members (if any),
• Directors, and
• The auditor of the company.

📌 The notice must include:

• Date, time, and venue of the meeting
• Location map (per Secretarial Standards)
• Upload on company website (if available)

📚 4. Books of Accounts (Section 128)

Books must be maintained at the registered office.
If kept at any other location, Form AOC-5 must be filed with ROC along with a board resolution.

🖥️ 5. Filing with Latest MCA Forms

Always ensure that the latest version of ROC forms is used while uploading on the MCA Portal.

📑 Key ROC Forms for Annual Compliance:

Form No.	Description	Due Date
AOC-4	Filing of Financial Statement	Within 30 days of AGM
MGT-7	Filing of Annual Return	Within 60 days of AGM
AOC-5	Notice of books kept at a different place	Within 7 days of Board Resolution
MGT-14	Filing resolutions (if applicable)	Within 30 days of resolution

🧩 Why Annual ROC Filing is Crucial?

• ⚖️ Legal Compliance: Avoid heavy penalties and disqualification of directors.
• 💼 Investor Confidence: Shows credibility and transparency in business operations.
• 💳 Bank Loans & Tenders: Mandatory for credit evaluation and government bids.
• 🔍 Regulatory Scrutiny: Helps avoid MCA/ROC inspections and legal scrutiny.

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