ROC Compliances refer to the legal obligations that companies in India must fulfill by filing certain documents and returns with the Registrar of Companies (ROC), under the Companies Act, 2013. These compliances are crucial to ensure that a company operates legally, transparently, and avoids penalties or legal actions.
Key ROC Compliances for Companies (Private/Public/OPC)
Annual Compliances:
Form
Purpose
Due Date
AOC-4
Filing financial statements
Within 30 days of AGM
MGT-7 / MGT-7A
Filing annual return (shareholding, directorship)
Within 60 days of AGM
DIR-3 KYC
KYC for each director
30th September (every year)
DPT-3
Return of deposits / loans received
30th June (every year)
ADT-1
Auditor appointment
Within 15 days of AGM
Event-Based Compliances (as applicable):
Form
When to File
INC-22
Change in registered office
DIR-12
Change in directors
PAS-3
Allotment of shares
MGT-14
Filing of board resolutions (for specific events)
SH-7
Increase in authorized share capital
ROC Compliances for LLPs
Form
Purpose
Due Date
Form 11
Annual return of LLP
30th May
Form 8
Statement of accounts & solvency
30th October
Non-Compliance Consequences:
Penalty of ₹100/day per form (no upper limit)
Directors may be disqualified
Company may be marked inactive or struck off
Why ROC Compliance Is Important?
Mandatory under law (Companies Act, 2013)
Needed for funding, loan approvals, and due diligence
