ROC / Company Annual Compliance

Overview: what ROC compliance involves

Every company and LLP registered with the Ministry of Corporate Affairs (MCA) must file a set of returns with the Registrar of Companies (ROC) each year, regardless of whether it traded or made a profit. These filings — financial statements, the annual return, director KYC and a handful of event-based forms — keep the company in “active” status on the MCA register and form the public record that banks, investors and counterparties rely on.

ROC compliance is not a single event but a recurring annual cycle anchored to your Annual General Meeting and financial year-end. Because the penalties for missing it are now daily and uncapped, and because prolonged default can disqualify directors and strike the company off the register, this is one area where being consistently on time matters more than almost any other compliance task.

Who must complete ROC compliance

• Every Private Limited Company, including dormant and zero-revenue ones
• One Person Companies (OPCs), with their lighter filing set
• Public limited companies
• Limited Liability Partnerships (Form 11 and Form 8)
• Section 8 (non-profit) companies

Key annual forms and due dates

The core annual filings for a private limited company are AOC-4, filed within 30 days of the AGM with the audited financial statements, and MGT-7/7A, the annual return filed within 60 days of the AGM. Layered on top are several date-fixed and event-based forms that we track for every client.

• ADT-1 — auditor appointment, within 15 days of the AGM
• DIR-3 KYC — for every director holding a DIN, by 30 September
• DPT-3 — return of deposits and loans, by 30 June
• MSME-1 — half-yearly return of dues to MSME vendors, by 30 April and 31 October
• AOC-4 — financial statements, within 30 days of the AGM
• MGT-7/7A — annual return, within 60 days of the AGM

The compliance process through the year

We map your filing calendar at the start of the year from your incorporation date and financial year-end. We prepare the financial statements and board and AGM documentation, finalise them with your auditor, and file AOC-4 and MGT-7 within their windows. Alongside, we maintain your statutory registers and minutes, file DIR-3 KYC for each director, and submit DPT-3, MSME-1, ADT-1 and any event-based forms (such as DIR-12 for director changes or SH-7 for capital changes) as they arise.

Throughout, you get reminders well ahead of each due date and confirmation once filed, so you always know your company is in good standing without having to track the MCA calendar yourself.

Penalties and risks of non-compliance

Late filing of MCA forms now carries a penalty of ₹100 per day per form with no upper cap, so a single missed return can run into lakhs over time. Missing DIR-3 KYC deactivates a director’s DIN until a ₹5,000 fee is paid. Prolonged default — typically failure to file financial statements and annual returns for a continuous period — can lead to director disqualification for five years and to the company being struck off the register, which is expensive and slow to reverse. Timely filing removes every one of these risks.

Why manage ROC compliance with TCC

ROC compliance fails not from complexity but from drift — a busy founder loses track of due dates until a penalty notice arrives. We own the calendar end to end, prepare and file every form, maintain your registers, and keep your directors’ KYC current, all on a fixed annual fee with WhatsApp-first updates. With a 99% on-time filing record, we keep your company permanently in good standing so it is always ready for a loan, an investor or a tender.