ROC filing refers to the mandatory submission of financial statements and annual returns by companies to the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA) in India. It is a legal requirement for all registered companies—whether private limited, public limited, or LLPs—to file various forms annually to ensure transparency and compliance with the Companies Act, 2013. These filings typically include forms like AOC-4 (financial statements) and MGT-7 (annual returns), among others. Each form has specific due dates, and failure to file them on time can lead to heavy penalties and legal consequences. ROC filing helps maintain accurate company records and protects the interests of shareholders, creditors, and the public. It is crucial for companies to stay updated with the latest ROC filing requirements to avoid non-compliance. Many businesses choose to work with professionals or legal service providers to manage their ROC filings accurately and efficiently.
