What is ROC?
Key Points
- ROC (Registrar of Companies) is the authority under MCA that oversees company and LLP registration in India.
- Every company and LLP must file annual forms (AOC-4, MGT-7, Form 8, Form 11) with the ROC.
- ROC maintains the public register of directors, companies, and LLPs — accessible via MCA portal.
- Non-filing attracts penalty and can lead to director disqualification or company strike-off.