What is ROC Filing?
ROC (Registrar of Companies) is the authority under Ministry of Corporate Affairs (MCA) that maintains records of all registered companies. Every company must file annual returns with ROC.
Mandatory Annual Filings
For Private Limited Companies:
| Form | Purpose | Deadline |
|---|---|---|
| AOC-4 | Financial Statements | Within 30 days of AGM |
| MGT-7 | Annual Return | Within 60 days of AGM |
| DIR-3 KYC | Director KYC | September 30 |
| ADT-1 | Auditor Appointment | Within 15 days of AGM |
AGM (Annual General Meeting):
- Must be held within 6 months of financial year end
- Deadline: September 30 (for March 31 FY end)
Form AOC-4 (Financial Statements)
What to file:
- Balance Sheet
- Profit & Loss Account
- Cash Flow Statement (if applicable)
- Notes to Accounts
- Directors' Report
- Auditor's Report
Who signs:
- Director
- Company Secretary (if applicable)
- Auditor (for audit report)
Form MGT-7 (Annual Return)
What it contains:
- Company details and registered office
- Principal business activities
- Particulars of shareholders
- Details of directors
- Meetings held during year
- Remuneration of directors
Penalties for Non-Filing
Late Filing Penalty:
| Delay | Penalty per form |
|---|---|
| Up to 30 days | 2× normal fee |
| 31-60 days | 4× normal fee |
| 61-90 days | 6× normal fee |
| 91-180 days | 10× normal fee |
| >180 days | 12× normal fee |
Additional Penalties:
- ₹100/day additional late fee (max ₹50,000)
- Directors can be disqualified for 3+ years of default
- Company can be struck off from register
Director Disqualification Rules
Directors are disqualified if:
- Company fails to file returns for 3 consecutive years
- Annual returns not filed for 3 years
- Financial statements not filed for 3 years
Consequences:
- Cannot be appointed as director in any company
- Existing directorships terminated
- Name appears in MCA defaulters list
ROC Compliance Calendar
| Month | Action |
|---|---|
| April | Finalize accounts for previous FY |
| September | Hold AGM, file ADT-1 |
| September 30 | DIR-3 KYC for all directors |
| October | File AOC-4 (within 30 days of AGM) |
| November | File MGT-7 (within 60 days of AGM) |
HCS ROC Compliance Services
HCS Business Solutions provides:
- Complete annual filing (AOC-4, MGT-7)
- Financial statement preparation
- Director KYC filing
- Penalty reduction applications
- Strike-off protection