Glossary · Compliance
Registrar of Companies (ROC)
Also known as: ROC, MCA filing, company annual filing
The Registrar of Companies (ROC) is the Ministry of Corporate Affairs authority with which companies file their annual forms. AOC-4 (financial statements) is due around 30 October and MGT-7 (annual return) around 29 November. Late filing attracts ₹100 per day, per form, with no upper cap.
The Registrar of Companies (ROC) is the office under the Ministry of Corporate Affairs (MCA) that maintains the register of companies and receives their statutory filings. Every registered company files annual forms with its jurisdictional ROC to stay compliant under the Companies Act.
How it works
The two core annual filings for most companies are:
- AOC-4 — the financial statements — due around 30 October
- MGT-7 — the annual return — due around 29 November
(Always confirm near the deadline — government extensions are common.)
The penalty for late filing is steep and simple: ₹100 per day, per form, with no upper cap. A delay of a few months across multiple forms can run into large sums, so timely filing is far cheaper than catching up.
These forms have to be signed with a valid DSC, and the directors involved must have completed their annual DIR-3 KYC — a deactivated DIN can hold up the whole filing.
For a CA firm with corporate clients, ROC compliance is a distinct annual cycle that runs after the tax season, and it is easy to underestimate. Mapping AOC-4, MGT-7 and director KYC for every company onto a compliance calendar keeps the ₹100-a-day penalties from creeping in.
Compare how tools track ROC deadlines in our rankings and our QwikCA review, and explore related terms in the glossary.