ROC Filing
ROC Filing Requirements: Avoid Common Mistakes
Tax Precision
May 28, 2026
5 min read
The Registrar of Companies (ROC) is the government authority under the Ministry of Corporate Affairs (MCA) that oversees company registration and compliance. Every company must file several forms and documents with the ROC annually and whenever specific events occur. Understanding these requirements is essential to avoid penalties and legal complications.
Key Takeaways
Late filing fees start at ₹100 per day per form — no upper cap
AOC-4 and MGT-7 are the two mandatory annual filings
Event-based filings must be done within 30 days of the event
Strike-off proceedings can begin if a company fails to file for 2+ years
Directors can be disqualified for non-compliance under Section 164(2)
Mandatory Annual ROC Filings
AOC-4 (filing of financial statements including balance sheet, P&L, directors' report, and auditor's report) must be filed within 30 days of the AGM. MGT-7 (annual return containing details of shareholders, directors, and capital structure) must be filed within 60 days of the AGM.
Event-Based Filings
DIR-12 must be filed within 30 days of any change in directorship. INC-22 must be filed within 30 days of change of registered office. SH-7 must be filed within 30 days of increase in authorized capital. PAS-3 must be filed within 15 days of allotment of shares. MGT-14 must be filed within 30 days of passing special resolutions.
Common ROC Filing Mistakes
Filing incorrect financial year dates, wrong class/category of company, errors in DIN of directors, not attaching digitally signed documents, uploading documents in wrong format, and not getting forms certified by a practising CA/CS where required are the most common errors that lead to rejection or penalties.
Consequences of Non-Compliance
Late fees accumulate at ₹100 per day per form with no maximum limit — a 2-year delay on AOC-4 can result in ₹73,000 in late fees per form. Directors who fail to file annual returns for 3 consecutive years are disqualified under Section 164(2). The company can be struck off under Section 248.
Conclusion
ROC compliance requires meticulous attention to detail, correct documentation, and strict adherence to deadlines. Taxer's compliance experts manage all your ROC filings proactively, ensuring you never miss a deadline and your company always remains in good standing with the MCA.
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