Glossary · Company Law
ROC Filing
ROC filing refers to annual compliance filings by companies and LLPs with the Registrar of Companies under the Companies Act, 2013.
The Registrar of Companies (ROC) under the Ministry of Corporate Affairs requires every registered company and LLP to file annual returns and financial statements through the MCA portal (mca.gov.in). For companies: Annual Return (Form MGT-7), Financial Statements (Form AOC-4), and Director Report must be filed within 60 days of the Annual General Meeting. Companies with paid-up capital below ₹50 crore and turnover below ₹200 crore file AOC-4 (XBRL); others file AOC-4 CFS. For LLPs: Annual Return (Form 11) and Statement of Accounts (Form 8) must be filed by May 30 each year. Event-based filings for changes in director, registered office, capital structure, or charges are required within 30 days of the event. Non-filing attracts additional fees of ₹100 per day of delay (for companies) and ₹100 per day per form (for LLPs), with prosecution for persistent default.
Examples
A Private Limited company with ₹5 crore turnover holds its AGM on September 30 and must file Form MGT-7 by November 29 and Form AOC-4 by November 29. An LLP with two partners files Form 8 (accounts) and Form 11 (annual return) by May 30 annually. When a company appoints a new director, it must file Form DIR-12 within 30 days of the appointment.