ROC Annual Filing: Stay Compliant, Avoid Penalties
Every company registered under the Companies Act, 2013 or earlier laws is required to comply with mandatory ROC (Registrar of Companies) annual filings. Whether you run a Private Limited Company, LLP, or One Person Company (OPC), timely ROC filings are essential to maintain active status, transparency, and avoid heavy penalties.
At AK Legal Mantra, we provide expert assistance with ROC Annual Compliance, helping you stay legally compliant and focused on growing your business.
What is ROC Annual Filing?
ROC Annual Filing refers to the submission of mandatory forms and financial documents by companies and LLPs with the Ministry of Corporate Affairs (MCA) every financial year. These filings disclose a company’s financial status, operational data, and other corporate details.
Failure to comply with ROC filing requirements can result in penalties, legal notices, or even strike-off of the company’s name from the register.
Who is Required to File ROC Returns?
- Private Limited Companies
- Limited Liability Partnerships (LLPs)
- Public Limited Companies
- One Person Companies (OPCs)
- Section 8 Companies (Non-profits)
Even if the company has no transactions or revenue, it must file nil returns.
Key ROC Forms and Their Purpose
- Form AOC-4
– Filing of financial statements including Balance Sheet, Profit & Loss Account, and auditor’s report. - Form MGT-7
– Annual Return capturing company details like shareholding pattern, directors, etc. - Form MGT-7A
– Simplified version for small companies and OPCs. - Form ADT-1
– Appointment of Auditor (within 15 days of AGM). - Form LLP-8 and LLP-11 (for LLPs)
– LLP-8: Statement of Account & Solvency
– LLP-11: Annual Return of LLP
Due Dates for ROC Filing
| Form | Description | Due Date |
|---|---|---|
| AOC-4 | Financial Statement Filing | Within 30 days of AGM |
| MGT-7/7A | Annual Return | Within 60 days of AGM |
| ADT-1 | Auditor Appointment | Within 15 days of AGM |
| LLP-8 | Financial Disclosure (LLP) | 30th October |
| LLP-11 | Annual Return (LLP) | 30th May |
Why ROC Filing Matters
- Legal Compliance under Companies Act, 2013
- Maintains Active Company Status
- Essential for Bank Loans & Investor Funding
- Avoids Penalties, Late Fees, and Strike-Offs
- Maintains Transparent Corporate Record with MCA
How AK Legal Mantra Can Help
Our expert team at AK Legal Mantra provides end-to-end ROC Annual Filing support. We offer:
✅ Complete documentation and form preparation
✅ Timely filing with MCA portal
✅ Advisory on AGM, director responsibilities, and ROC compliance calendar
✅ Filing of resolutions, declarations, and auditor appointments
✅ Rectification and resubmission of defective filings
Whether you are a startup, MSME, or large enterprise, we help you avoid compliance stress and ensure a smooth filing process.
FAQs
1. Is ROC filing mandatory even if the company has no income or operations?
Yes, even dormant or non-operational companies are required to file ROC returns annually to maintain compliance.
2. What happens if I miss the ROC filing deadlines?
Late filings attract penalties of ₹100 per day per form, with no upper limit, and can lead to disqualification of directors or strike-off of the company.
3. Do LLPs also need to file ROC returns?
Yes, LLPs must file LLP Form 8 (financials) and LLP Form 11 (annual return) irrespective of their turnover.
4. Can I file ROC returns myself?
Technically yes, but it’s advisable to take professional help due to the technical nature of MCA filings, document formats, and compliance accuracy.
5. How much time does the ROC filing process take?
With all documents in order, the process typically takes 2–5 working days depending on your company structure and form types.