What is ROC Compliance?
ROC compliance means meeting the filing and record-keeping requirements of the Companies Act, 2013 and the LLP Act, 2008, with the Registrar of Companies under the Ministry of Corporate Affairs (MCA). It includes annual filings and event-based filings, such as changes in directors, capital or registered office.
Who Needs ROC Compliance?
Every private limited company, one person company, Section 8 company, public company and LLP registered with MCA, whether or not it has started business or earned any income.
Key Annual Compliance for a Private Limited Company
- Board meetings: generally at least four in a year, with relaxation for small companies and OPCs
- Statutory audit of financial statements
- Annual General Meeting (AGM): generally within six months from the end of the financial year
- Filing of financial statements and the annual return after the AGM. See Company Annual Filing.
- Director KYC within the prescribed periodicity
- Return of deposits and specified half-yearly returns, such as for outstanding dues to MSMEs, where applicable
- Maintenance of statutory registers and minutes
Common Event-Based Filings
- Appointment or resignation of directors
- Change in registered office
- Increase in authorised capital or allotment of shares
- Change in name or objects
- Appointment or change of auditor
- Creation or satisfaction of charge on loans
- Transfer of shares and changes in significant beneficial ownership
Key Compliance for LLPs
- Filing of the LLP agreement and its changes
- Annual return and statement of accounts and solvency
- Changes in partners or registered office
- Designated partner KYC
See LLP Incorporation for more about LLPs.
Documents and Records We Review
- Certificate of Incorporation, MOA, AOA or LLP agreement
- Minutes books and statutory registers
- Audited financial statements
- Shareholding pattern and share certificates
- Loan and charge documents
- MCA master data and past filings
Common Mistakes to Avoid
- Treating ROC filing as optional when the company is inactive. Non-filing can lead to strike-off and director disqualification.
- Missing the commencement of business declaration after incorporation
- Accepting loans from persons who are not permitted lenders under the deposit rules
- Not filing charge forms when taking secured loans
- Late filings, which attract additional fees for every day of delay
Frequently Asked Questions
What happens if ROC filings are not done for two or three years?
Additional fees accumulate, directors can be disqualified, and the company may be struck off. Many cases can be regularised, but it is best not to delay.
Can a dormant company reduce its compliance?
Companies without significant transactions can apply for dormant status, which has lower compliance. Closure through strike-off is another option.
Related Services
- Company Annual Filing
- Private Limited Company Incorporation
- Section 8 Company Registration
- Tax Audit Services
Talk to a Chartered Accountant
If you are looking for professional assistance with ROC Compliance in Ghaziabad or want a health check of your company's MCA records, contact us for detailed guidance.
CA Mayank Agarwal (Chartered Accountants)
Raj Nagar Extension & Indirapuram, Ghaziabad
Phone / WhatsApp: 9718877122 | Email: fcamayankagarwal@gmail.com
This page gives general information for guidance only. Laws, forms, fees and timelines change from time to time and depend on individual facts, so please confirm the current position before acting. See all our service guides.