ROC Filing: Definition, Meaning & Guide for Indian Businesses

ROC (Registrar of Companies) filings are the annual returns every company in India must file with the Ministry of Corporate Affairs. Common forms: AOC-4, MGT-7, DIR-3 KYC.

What is ROC Filing?

Every company registered under the Companies Act 2013 must file annual returns with its Registrar of Companies. AOC-4 (Financial Statements) is due within 30 days of the AGM. MGT-7 (Annual Return) is due within 60 days of the AGM. DIR-3 KYC for directors is due each September. Additional forms: DPT-3 for deposits, MSME-1 for unpaid MSME dues, BEN-1/BEN-2 for beneficial ownership. Non-filing leads to: penalty (₹100 per day per form), director disqualification under Section 164(2) (5 years if 3 consecutive years missed), and company strike-off. Filing fees range from ₹200 to ₹600 depending on share capital.