Shweta Saboo & Co.

ROC Compliance

ROC (Registrar of Companies) Compliance refers to the mandatory filings and disclosures every company and LLP must make under the Companies Act, 2013 and LLP Act, 2008.

Failure to comply can result in hefty penalties, director disqualification, or even company strike-off. Whether you're a private limited company, OPC, or LLP, staying ROC compliant ensures legal standing, investor confidence, and operational continuity.

Our ROC Compliance services provide end-to-end compliance management, including preparation and filing of statutory forms, event-based disclosures, and annual return filings — so you can focus on running your business while we handle the rest.

Key Features

Annual Return Filing

Filing of Form AOC-4 and MGT-7 for companies, and Form 8/Form 11 for LLPs to meet annual statutory obligations.

Board Meeting & AGM Compliance

Drafting of minutes and resolutions, and upkeep of statutory registers for Board and Annual General Meetings.

Event-Based Filings

Timely filing of forms like DIR-12, INC-22, PAS-3, CHG-1, and others for changes in company structure or events.

DIN KYC Filing

Ensure compliance by filing DIR-3 KYC or DIR-3 KYC Web for directors to avoid deactivation of DINs.

Form DPT-3 Filing

Annual filing of DPT-3 for reporting loans and advances not considered deposits, as required by MCA.

XBRL Filings

Filing of financial statements in XBRL format for listed and certain classes of unlisted companies as mandated.

Secretarial Compliance

Support in maintaining MBP-1, DIR-8, and other statutory records, including drafting of resolutions and registers.

Compliance Calendar & Alerts

Never miss a deadline with automated reminders and tailored compliance schedules for ROC filings and MCA updates.

Information Checklist

To manage ROC compliances efficiently, the following details/documents are typically required:

Company/LLP Details:

Certificate of Incorporation
PAN and TAN
CIN/LLPIN
Registered Office Address
Nature of Business

Director/Partner Information:

PAN, Aadhaar, and DIN of all directors/partners
Digital Signatures (DSC) of Authorized Signatories

Financial Records:

Audited Financial Statements (P&L, Balance Sheet, Cash Flow)
Auditor's Report
Notes to Accounts

Meeting & Resolution Records:

Board Meeting and AGM Minutes
Notices and Resolutions passed
Shareholders' Meeting documents

FAQs

What is ROC compliance?

ROC compliance refers to the filing of various statutory documents and returns with the Registrar of Companies (ROC) to meet the requirements under the Companies Act, 2013 or LLP Act, 2008.

What are the annual ROC filings for a private limited company?

The key annual filings include **AOC-4** (filing of financial statements) and **MGT-7** (annual return), and **ADT-1** (auditor appointment).

What are the annual ROC forms for an LLP?

LLPs must file **Form 8** (Statement of Accounts and Solvency) and **Form 11** (Annual Return) every year.

What happens if ROC filings are delayed or missed?

Delayed filings can attract heavy penalties, late fees (₹100/day per form), and even disqualification of directors. Continuous non-compliance may result in company strike-off.

Is ROC compliance applicable even if the company is not operational?

Yes. Even dormant or inactive companies and LLPs are required to fulfill annual ROC compliance until they are formally closed or struck off.

Can I file ROC returns myself?

While technically possible, ROC forms are complex and require professional certification (from CA, CS, or CMA). It's highly recommended to engage a professional to avoid errors and penalties.

What is the penalty for not filing AOC-4 and MGT-7?

Late filing attracts a penalty of ₹100 per day per form, and additional fines may be imposed under Sections 92 and 137 of the Companies Act.

What is DIR-3 KYC and who needs to file it?

DIR-3 KYC is the Director KYC form that must be filed annually by all directors holding a valid DIN. Non-filing leads to DIN deactivation.

Is ROC compliance mandatory for One Person Companies (OPC)?

Yes, OPCs are also required to file AOC-4 and MGT-7 annually, along with other event-based filings as applicable.

Can your team handle ROC compliance for multiple group companies?

Yes, we offer scalable ROC compliance services for startups, growing businesses, and corporate groups with multiple entities under one engagement.