Legal Blog › Corporate Law
How to Conduct Annual ROC Filings for Companies and LLPs
By Barowalia & Associates ·
Every company and LLP registered in India, whether actively doing business or not, must comply with annual filing requirements under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. These filings are submitted to the Registrar of Companies (ROC) and help maintain your entity’s legal standing, avoid penalties, and foster corporate transparency.
Failure to file on time can result in heavy fines, disqualification of directors or partners, and even strike off by the ROC. That’s why understanding and planning for ROC compliance is essential for every business owner.
What is ROC Filing?
ROC (Registrar of Companies) filings are mandatory annual disclosures submitted by:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs)
- Limited Liability Partnerships (LLPs)
These filings report your financials, management structure, and compliance status to the Ministry of Corporate Affairs (MCA).
Important ROC Filings for Companies
1. Form AOC-4 – Filing of Financial Statements
- Includes balance sheet, profit & loss statement, cash flow statement, and audit report
- Must be signed by directors and certified by a practicing professional
🕒 Due Date: Within 30 days of the AGM 💸 Penalty: ₹100 per day of default
2. Form MGT-7 – Filing of Annual Return
- Contains details of shareholders, directors, meetings, and shareholding pattern
🕒 Due Date: Within 60 days of the AGM 💸 Penalty: ₹100 per day of default
3. Form DIR-3 KYC – Director KYC
- Every director must update their KYC annually
🕒 Due Date: 30th September 💸 Penalty: ₹5,000 if delayed
4. Form DPT-3 (if applicable) – Return of Deposits
- Required if the company has accepted any loans or advances
🕒 Due Date: 30th June 💸 Penalty: ₹5,000 or more
ROC Filings for LLPs
1. Form 11 – Annual Return
- Contains summary of partners and basic compliance information
🕒 Due Date: 30th May 💸 Penalty: ₹100 per day
2. Form 8 – Statement of Accounts & Solvency
- Includes financials, solvency status, and partner declarations
🕒 Due Date: 30th October 💸 Penalty: ₹100 per day
Common Mistakes to Avoid
- Delaying compliance until the last minute
- Forgetting to hold Annual General Meetings for companies
- Filing forms without proper board resolutions
- Using outdated digital signatures (DSC)
- Assuming nil activity means no compliance
Even if your business had zero turnover, you are still legally required to file ROC returns.
Documents Required
For Companies:
- Audited financial statements
- Board meeting and AGM resolutions
- Shareholding and director details
- Digital Signature Certificate (DSC) of directors
For LLPs:
- Statement of accounts
- Details of partners
- Consent and solvency declaration
- DSC of designated partners
Consequences of Non-Compliance
- Penalty of ₹100 per day per form with no upper limit
- Disqualification of directors for five years
- Company status marked as “Inactive”
- Difficulty in getting loans or investor funding
- Possible strike off by MCA under suo motu action