ROC Filings or Annual Filings of Companies under the Companies Act, 2013
Running a company in India involves more than just incorporating it. Once your business is registered, it must meet a set of ongoing legal and compliance obligations under the Companies Act, 2013 every financial year.
Among these, one of the most crucial is the Annual ROC Filing, which ensures that your company remains legally active and compliant in the records of the Ministry of Corporate Affairs (MCA).
What is Annual ROC Filing?
Annual ROC Filing refers to the process of submitting your company’s financial and operational details each year to the Registrar of Companies (ROC).
This submission acts as an official confirmation that your company continues to operate in accordance with the law and keeps the government informed of its yearly performance.
Importantly, this filing is mandatory for all registered companies, even if no business transactions or revenue occurred during the year. Every incorporated entity, whether active or dormant, must comply with the ROC filing requirements.
Why Timely ROC Filing Matters?
Filing your annual returns within the prescribed time frame is a mark of good corporate governance. It demonstrates that your company maintains transparency and fulfills its legal obligations.
Timely submission also helps strengthen your organization’s reputation and credibility with:
- Banks and potential investors
- Clients and business partners
- Government and regulatory authorities
Failure to file within deadlines can result in serious consequences, such as:
- Penalties of ₹100 per day for each delayed filing
- Disqualification of company directors.
- Strike-off or removal of the company’s name from MCA records
Thus, punctual compliance not only protects your company legally but also safeguards its market reputation.
Key ROC Filing Forms
Every company is required to file certain essential forms annually with the Registrar of Companies:
1.Form AOC-4 – Used to submit the company’s audited financial statements and balance sheet.
Due Date: Within 30 days from the conclusion of the Annual General Meeting (AGM)
2.Form MGT-7 or MGT-7A – Contains details of shareholding patterns, directorship, and other statutory information.
Due Date: Within 60 days from the AGM
3.Form ADT-1 – Intimates the ROC about the appointment or reappointment of the statutory auditor.
Due Date: Within 15 days of the AGM
4. MSME Form 1 (if applicable) – Reports outstanding payments to micro and small enterprises.
Frequency: Filed twice a year
Documents Required for Annual Filing
Before proceeding with the ROC filing, ensure that the following documents are prepared and verified:
- Audited Balance Sheet and Profit & Loss Statement
- Director’s Report and Auditor’s Report
- Notice and Minutes of the Annual General Meeting
- Updated list of Shareholders and Directors
- Board Resolution approving the financial statements
- Digital Signatures (DSC) of authorized directors for e-filing
Proper documentation and timely preparation minimize the risk of discrepancies and last-minute delays during submission.
Penalties for Non-Compliance or Delayed Filing
- Missing the statutory filing deadline results in an automatic penalty of ₹100 per day per form, continuing until the filing is completed.
- Such penalties can accumulate quickly, leading to unnecessary financial burden and potential compliance complications.
- Timely submission is therefore essential to maintain a clean compliance record and avoid additional costs.
Advantages of Timely ROC Filing
Submitting ROC forms within deadlines ensures that your company:
•Remains legally compliant and active under the Companies Act
•Maintains trust and transparency with stakeholders
•Avoids penalties, prosecution, and director disqualification
•Improves eligibility for loans, tenders, and government registrations
•Enhances corporate credibility and reputation
Even companies without business operations must still complete their filings to preserve their active status.
Annual Filing Compliance Checklist
To streamline your ROC compliance, verify the following before submission:
- Financial statements are audited, approved, and signed
- Annual General Meeting (AGM) has been conducted and minutes recorded
- Required Board Resolutions have been passed
- Forms AOC-4, MGT-7/MGT-7A, and ADT-1 are accurately filled and verified
- All supporting documents are scanned and digitally signed before uploading to the MCA portal
Conclusion
Filing annual returns with the ROC is not merely a routine task, it is a legal responsibility for every company registered under the Companies Act, 2013.
By submitting forms such as AOC-4, MGT-7/MGT-7A, and ADT-1 along with audited financial statements, a company demonstrates accountability and ensures continuous legal validity.
At Habinx Compliance, we manage the entire ROC filing process for you, from document preparation and review to final online submission.
Our objective is to make corporate compliance accurate, timely, and stress-free, so you can focus on expanding your business with complete peace of mind.
FAQs on ROC Filing and Annual Return Compliance
1. What is ROC filing and why is it mandatory?
ROC filing is the annual submission of a company’s financial and compliance details to the Registrar of Companies. It’s mandatory for all registered companies, even if there was no business activity during the year.
2. Who needs to file annual returns with the ROC?
Every company registered under the Companies Act, 2013 – private, public, OPC, Section 8, active, or dormant, must file annual returns.
3. What are the main forms required for annual ROC filing?
You need to file AOC-4 for financial statements, MGT-7 or MGT-7A for annual return details, ADT-1 for auditor appointment, and MSME Form 1 if applicable.
4. What happens if a company delays ROC filing?
A penalty of ₹100 per day per form starts accumulating immediately after the due date. Delays may also lead to director disqualification or even strike-off of the company.
5. What documents are required for annual compliance?
Audited financial statements, Director’s and Auditor’s Reports, AGM minutes, updated shareholder and director lists, board resolutions, and valid DSCs of authorized directors.
6. Do companies with no business activity also need to file?
Yes. Even if the company had zero transactions, annual filing remains compulsory to maintain its active legal status.
7. When is AOC-4 due?
AOC-4 must be filed within 30 days from the date of the Annual General Meeting.
8. When is MGT-7 or MGT-7A due?
These forms must be filed within 60 days from the date of the AGM.
9. What is the due date for filing ADT-1?
ADT-1 must be submitted within 15 days of the AGM to confirm the auditor’s appointment or reappointment.
10. Why is timely ROC filing important?
It helps maintain legal compliance, avoids penalties, strengthens credibility, and supports loan approvals, tenders, and investor confidence.
11. Can ROC filing be done online?
Yes. All forms and documents are filed electronically through the MCA portal using valid digital signatures.
12. How can Habinx Compliance help with ROC filing?
Habinx Compliance handles documentation, auditing coordination, form preparation, verification, and final submission to ensure smooth and timely compliance.
