Glossary · Corporate Law
ROC
Registrar of Companies — the authority under the Ministry of Corporate Affairs responsible for regulating companies and LLPs in India.
Each state has a Registrar of Companies (ROC), with a Chief Registrar of Companies at the national level. The ROC registers new companies and LLPs, maintains the master records, approves name availability, processes annual returns and financial statements, and takes action for non-compliance. Companies and LLPs file documents with the ROC through the MCA21 portal (www.mca.gov.in). Common filings include AOC-4 (financials), MGT-7 (annual return), and DIR-12 (director changes).
Examples
A company files its annual return in Form MGT-7 with the Registrar of Companies within 60 days of the AGM.