ANNUAL ROC
Whether you’re running a startup, a private limited company, or an LLP, one annual ritual you cannot skip is the ROC (Registrar of Companies) filing. Yet, thousands of businesses each year end up paying penalties simply because they didn’t understand what, how, and when to file.
Every company registered under the Companies Act, 2013 or Limited Liability Partnership Act, 2008 must submit annual returns and financial statements to the Registrar of Companies (ROC), maintained by the Ministry of Corporate Affairs (MCA).
Documents Required:
1. For Private / Public Limited Companies
• Audited Financial Statements (Balance Sheet, P&L, Notes)
• Board’s Report and Director’s Report
• Auditor’s Report
• List of Shareholders as on financial year-end
• Details of Directors and Key Managerial Personnel (KMP)
• Annual Return in Form MGT-7 / MGT-7A
• Financial Statements in Form AOC-4 / AOC-4 CFS / AOC-4 XBRL
• Consent of Auditor in Form ADT-1 (if applicable)
• Statement of subsidiaries (Form AOC-1), if applicable.
• Details of the company’s shareholding pattern
• Certification by a Practicing Company Secretary (in Form MGT-8)
2. For LLPs
• Statement of Accounts & Solvency (Form 8)
• Annual Return (Form 11)
• Partner Details & Contribution Summary
• Income Tax Return Acknowledgement (optional but recommended)
FAQs
Yes. Even “dormant” or “zero-transaction” companies must file nil returns with ROC.
File for adjournment and conduct within 30 days. Still, ROC filing deadlines are based on the actual AGM date.
Yes. They must file Form FC-3 and FC-4 annually under Section 380 of the Companies Act.
You must file a GNL-2 (miscellaneous form) with a clarification and corrected attachment.
If your turnover exceeds ₹100 crore or paid-up capital exceeds ₹5 crore, you must use AOC-4 XBRL. Others can file standard AOC-4.
The ROC jurisdiction as on the date of filing applies — not where you were incorporated.
No, at least two directors (one must be MD, if any) must sign, plus the CA in practice.