ROC Filing

ROC Filing refers to the process through which companies registered under the Companies Act, 2013 are required to submit specific forms, documents, and annual returns to the Registrar of Companies (ROC). The ROC is a government authority that ensures companies in India are properly regulated, transparent, and compliant with corporate governance and legal requirements. The ROC operates under the Ministry of Corporate Affairs (MCA) and is responsible for the registration, regulation, and dissolution of companies in India. All companies, whether private, public, or one-person companies, must comply with ROC filing regulations to ensure legal standing.

ROC Filing is an essential part of the legal framework that ensures companies comply with various provisions of the Companies Act. The process typically involves submitting documents related to a company’s incorporation, financial performance, governance, and any significant corporate changes.

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Documents Required for ROC Filing

Incorporation Filing

  • Form INC-1
  • Form INC-7
  • Form DIR-12
  • Form INC-22
  • MOA & AOA

Annual Filings

  • Form MGT-7
  • Form AOC-4
  • Auditor’s Report
  • Form MGT-14 (if applicable)

Director Changes

  • Form DIR-12
  • Form DIR-3

Changes in Share Capital

  • Form SH-7
  • Form MGT-14 (if applicable)

Charges on Assets

  • Form CHG-1
  • Form CHG-4

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Avoiding Common Mistakes in ROC Filing

  • Missing Deadlines
  • Incorrect Information
  • Failure to Maintain Financial Statements
  • Improper Director Information
  • Not Filing Resolutions
  • Lack of Digital Signature
  • Missing or Incorrect Documents
  • Not Filing Annual Returns

FAQ :-

What is ROC Filing?

ROC filing refers to submitting documents to the Registrar of Companies to comply with the legal requirements of the Companies Act, 2013.

Who is required to file with the ROC?

All companies registered under the Companies Act, 2013, including private, public, and one-person companies, are required to file periodic documents with the ROC.

What documents are needed for ROC Filing?

Common documents include annual returns (Form MGT-7), financial statements (Form AOC-4), and changes in directors, share capital, or charges (Forms DIR-12, SH-7, CHG-1).

How often do I need to file with the ROC?

Annual filings are required, including financial statements and annual returns. Changes in company structure (directors, share capital) must be filed as they occur.

How can I file with the ROC?

All filings are done electronically through the Ministry of Corporate Affairs (MCA) portal using a Digital Signature Certificate (DSC).

Do I need a professional to file with the ROC?

While not mandatory, many companies hire professionals like company secretaries or chartered accountants to ensure correct and timely filings.

What is the role of a Digital Signature Certificate (DSC) in ROC Filing?

A DSC is used to authenticate and verify the identity of the person submitting the forms to the ROC online.