overview of roc filings

roc (registrar of companies) filings are mandatory annual and event-based submissions made by companies to the ministry of corporate affairs (mca). these filings include details like financial statements, annual returns, changes in directorship, shareholding patterns, and more. it helps keep the company legally compliant and transparent in operations.

roc filings – registration process

1. gather required documents
   prepare financial statements, board reports, auditor’s reports, and other relevant documents.

2. digital signature certificate (dsc)
   ensure directors have a valid dsc to sign forms digitally.

3. prepare & verify roc forms
   commonly used forms include:

   • aoc-4 (financial statements)

   • mgt-7 (annual return)

   • other event-based forms as required

4. file with mca portal
   upload the signed forms on the mca.gov.in portal and pay the prescribed fees.

5. acknowledgement & tracking
   once filed, the system generates an srn (service request number) to track the status.

benefits of roc filings

1. legal compliance
   ensures your company follows the rules of the companies act, 2013.

2. avoids penalties
   timely filings help avoid heavy late fees and legal consequences.

3. builds business credibility
   a compliant company is more trusted by banks, investors, and clients.

4. easy access to records
   filed data is stored on the mca portal and can be accessed for audits or funding.

Documents required for roc filings

1. financial statements
   balance sheet, profit & loss account, cash flow statement, notes to accounts.

2. board report
   prepared by the company’s board of directors outlining performance and policies.

3. auditor’s report
   report issued by the statutory auditor after examining financials.

4. mgt-7 data
   details of shareholding, directors, meetings, and other company information.

5. digital signature certificate (dsc)
   for authorized directors to digitally sign forms.

6. company pan & incorporation certificate
   basic company identity documents.

Eligibility for roc filings

1. all registered companies
   private limited, public limited, one person companies (opc), section 8 companies — all must file roc returns annually.

2. llps (limited liability partnerships)
   llps must file specific forms like form 8 (statement of accounts) and form 11 (annual return).

3. active business or not
   even companies with no business activity are required to file nil returns with the roc.

4. foreign companies with indian operations
   must file returns for activities conducted in india.