ROC compliances

Annual filings

Every company and LLP files annual returns and financial statements with the Registrar of Companies, even with no business during the year.

• Companies: AOC-4 for financial statements, MGT-7 or MGT-7A for the annual return, ADT-1 for auditor appointment
• LLPs: Form 11 for the annual return and Form 8 for the statement of account and solvency
• Periodic forms: DPT-3, MSME-1 and DIR-3 KYC, where they apply

Event-based filings

Certain changes in a company have to be reported within fixed periods, including:

• DIR-12, for appointment or resignation of directors
• MGT-14, for certain resolutions
• INC-22, for a change of registered office
• Filings for changes in capital and allotment of shares

Records and meetings

Board and general meeting notices, minutes and statutory registers are prepared and kept up to date.

Late filings

A delayed form attracts an additional fee of ₹100 a day, with no upper limit, and continued default can lead to disqualification of directors and strike-off. Overdue filings are brought up to date in order.