ROC FILING
“MCA CORPORATE GOVERNANCE & STATUTORY FILING CONTROL CENTRE.”
Structured Ministry of Corporate Affairs (MCA) compliance support covering annual financial statement filings (AOC-4), annual returns (MGT-7/7A), director changes (DIR-12), auditor intimations (ADT-1), and event-based corporate secretarial approvals under the Companies Act, 2013.
*Statutory ROC filing requirements, forms, and due dates depend on company classification (OPC, Small, Private Limited, Public Limited), shareholder meetings, and corporate transaction events under the Companies Act, 2013.
Financial Statements (AOC-4) and Annual Returns (MGT-7) are distinct filings. Delays attract compounding additional fees of ₹100/day.
ANNUAL ROC COMPLIANCE VS EVENT-BASED MCA FILINGS
ROC Filing under the Companies Act, 2013 is not a single annual form. Corporate compliance is categorized into two statutory operational tracks:
Mandatory Recurring Yearly Filings
Triggered by the closure of the financial year and AGM. Involves filing financial statements (AOC-4) and annual returns (MGT-7 / MGT-7A) every year regardless of profitability.
Triggered by Specific Corporate Actions
Triggered when changes occur in company structure: appointing a director (DIR-12), changing auditor (ADT-1), moving registered office (INC-22), allotting shares (PAS-3), or borrowing via bank charges (CHG-1).
Notice: Not every company files every event-based form. Event-based filings apply exclusively when the underlying corporate transaction takes place.
WHAT IS ROC FILING?
ROC filing is the submission of electronic forms and statutory registers to the Ministry of Corporate Affairs (MCA) to record a company's financial health, operational decisions, capital changes, and board governance on the permanent public register.
Corporate compliance is built upon several core components:
- Audited Financial Accounts (AOC-4)
- Annual Corporate Return (MGT-7)
- OPC/Small Company Return (MGT-7A)
- Auditor Intimations (ADT-1)
- Director Appointments (DIR-12)
- Bank Charge Filings (CHG-1 / CHG-4)
AOC-4 VS MGT-7 — TWO SEPARATE ANNUAL FILINGS
Governed by Section 137. Files the audited Balance Sheet, Statement of Profit & Loss, Cash Flow Statement (where applicable), Notes to Accounts, Auditor's Report, and Board's Report.
Governed by Section 92. Files particulars of share capital, shareholding patterns, board meetings held, director remuneration, and details of members and debenture holders.
STATUTORY AUDIT ≠ TAX AUDIT ≠ ROC FILING ≠ INCOME TAX RETURN
Companies operate across four distinct, independent compliance activities:
Statutory Company Audit
Independent examination of accounts by a practicing Chartered Accountant certifying that financial statements reflect a true and fair view.
Tax Audit (Sec 44AB)
Specialized direct tax examination reported in Form 3CA-3CD when business turnover exceeds statutory thresholds, filed with the tax portal.
ROC Filing (AOC-4 / MGT-7)
Filing audited financials and annual returns with the Ministry of Corporate Affairs to update the company's public record.
Corporate ITR (ITR-6)
Annual direct tax return declaring taxable profits, depreciation, MAT, and tax liability submitted directly to the Income Tax Department.
ROC COMPLIANCE CONTROL DASHBOARD
Explore the critical governance disciplines monitored across the company lifecycle:
AOC-4 (Financial Statements) & MGT-7 / MGT-7A (Annual Return)
Every company must approve accounts in the AGM, attach the statutory Auditor's Report and Board's Report, and file Form AOC-4 (within 30 days of AGM) and Form MGT-7 or MGT-7A (within 60 days of AGM). Late filing attracts ₹100 per day per form.
WHAT CHANGED IN YOUR COMPANY?
Select a recent corporate event to verify the applicable MCA filing requirement and statutory deadline:
Appointment, Resignation or Cessation of a Director / KMP
Must be filed within 30 days of the appointment date or board resolution accepting resignation. Required documents include Form DIR-2 (consent), resignation notice, and certified board resolution.
YOUR DEDICATED ROC COMPLIANCE TEAM
ROC compliance is not just about uploading an annual return. Accurate board drafting, statutory auditor report attachments, master data reconciliation, and timely event-based reporting protect your company from compounding late fees and director disqualification.
Our dedicated expert team helps private limited companies, OPCs, and unlisted public enterprises organize statutory documentation, execute AOC-4 and MGT-7 filings, and maintain active status on the MCA V3 portal.
Audit annual & event-based forms.
Draft Board & Auditor Reports.
Coordinate practicing CA/CS verification.
Submit on MCA V3 & track SRNs.
TeleTax Corporate Secretarial Scope
- Form AOC-4 (Financial Statements) Preparation & Filing
- Form MGT-7 / MGT-7A (Annual Return) Drafting
- Director Appointment & Resignation (Form DIR-12)
- Statutory Auditor Appointment & Ratification (Form ADT-1)
- Allotment of Shares & Return of Allotment (Form PAS-3)
- Bank Charge Creation & Satisfaction (CHG-1 / CHG-4)
- MCA Company Master Data Audits & Notice Rectification
ROC FILING & MCA COMPLIANCE SUPPORT ACROSS INDIA
Supporting corporate enterprises, startups, and subsidiaries across all ROC jurisdictions and commercial hubs:
FREQUENTLY ASKED QUESTIONS
Detailed answers covering AOC-4, MGT-7, MGT-7A, AGM deadlines, DIR-12, ADT-1, and MCA V3 filing regulations.
COMPANIES ACT REGULATORY UPDATE • MCA V3 PROCESS: ROC filing procedures, e-form versions, instruction kits, and statutory due dates are governed by the Companies Act, 2013 and applicable MCA notifications. Verify current instruction kits and board approvals prior to submitting e-forms on the portal.
STATUTORY DISCLAIMER: The information provided on this page is for educational and corporate compliance guidance purposes only and does not constitute formal secretarial certification or legal representation. TeleTax Solutions is an independent business and regulatory compliance consultancy and does not represent the Ministry of Corporate Affairs (MCA) or the Registrar of Companies (ROC).
IS YOUR COMPANY ROC COMPLIANCE UP TO DATE?
Review annual filings, MCA records, and event-based compliance requirements through a structured corporate compliance workflow.