ROC / MCA Filings Services

The ROC (Registrar of Companies) and MCA (Ministry of Corporate Affairs) filings are essential regulatory requirements for businesses registered under the Companies Act, 2013. ROC and MCA act as the formal record of a company’s operations ensuring its transparency and compliance with the obligations.

In India, every company and LLP has to submit various forms including annual returns and financial statements, to the ROC on an annual basis. In case you fail to meet these requirements then it can result in severe penalties, including monetary fines, disqualification of directors, and even the striking off of the company's name from the register.

The filings are completed through the MCA21 portal, which facilitates the submission of documents via an e-filing system. In the upcoming sections, we’ll cover the key features, processes, and documentation required for timely and accurate ROC/MCA filings, alongside the consequences of non-compliance, to help you understand these critical obligations.

Our Services

To maintain compliance with ROC/MCA regulations it requires expertise, precision and following timelines. And for this you need us, at Benchmark we provide you with a range of services that manage all the aspects of ROC/MCA filings, reducing legal risks and making sure of easy corporate compliance. Our services include:

• Preparation and Filing of Annual Returns (Form MGT-7) – We collect and file your company's annual return to maintain an accurate disclosure of shareholding structure, directorship details, and financial performance.
• Filing of Financial Statements (Form AOC-4) – We prepare and submit financial statements, including the balance sheet, profit and loss account, and statutory audit report, in compliance with the Companies Act, 2013.
• Event-Based ROC Filings – We manage and file statutory event-based forms such as Form DIR-12 (Director Appointment/Resignation), Form INC-22A (Registered Office Verification), and Form ADT-1 (Auditor Appointment).
• Director KYC Compliance (Form DIR-3 KYC) – We ensure all directors remain compliant by filing their KYC details annually, preventing disqualification and regulatory issues.
• Share Capital and Allotment Filings (PAS-3) – We handle share allotment filings, ensuring compliance with share issuance regulations and seamless documentation submission.
• Change in Registered Office Compliance (Form INC-22) – We manage filings related to the change of registered office, including documentation and necessary approvals from authorities.
• Filing of Charge Creation, Modification & Satisfaction (Form CHG-1, CHG-4, CHG-9) – We handle the creation, modification, and satisfaction of charges to safeguard company assets and maintain compliance with lending institutions.
• XBRL Filing of Financial Statements – We assist in the preparation and submission of financial statements in XBRL format for companies mandated to file in this structured format.
• Filing for Striking Off/Incorporation Closure (Form STK-2) – We manage the entire process of company closure, ensuring compliance with Section 248 of the Companies Act, 2013, for voluntary striking off.
• Conversion Filings (LLP to Company & Vice Versa) – We assist in entity conversion filings, providing compliance with regulatory requirements and smooth transition.
• Filing of Declaration for Commencement of Business (Form INC-20A) – We ensure timely submission of the declaration of commencement of business for newly incorporated companies to avoid penalties.
• ESOP and Share Transfer Filings – We manage filings related to Employee Stock Option Plans (ESOPs) and share transfers, ensuring compliance with regulatory frameworks.
• DIN Application & Modification (Form DIR-3, DIR-6) – We handle the application and modification of Director Identification Numbers (DINs) for directors, ensuring regulatory compliance and seamless governance.
• Filing of Return of Deposits (Form DPT-3) – We help you by managing the submission of returns for deposits and non-deposit transactions under the Companies Act, 2013.
• Assistance in Compounding of ROC Offences – We assist in the compounding of ROC-related offences under Section 441 of the Companies Act, 2013.
• ROC Filings for Foreign Companies (Form FC-1, FC-3, FC-4) – We provide filing services for foreign companies operating in India, making sure that your business stays in compliance with cross-border corporate regulations.

Key Features of ROC / MCA Filings

ROC/MCA filings come with several essential features that businesses need to comply with to remain in good legal standing. The table below outlines some of the most important aspects of these filings:

Why choose Benchmark

At Benchmark, we provide end-to-end services that make sure that your business stays in line with all ROC and MCA filing requirements. Our team of experienced professionals understands the details of the Companies Act, 2013 and offers customised solutions to help you avoid penalties, ensure timely submissions, and maintain corporate transparency. We prioritise accuracy, ensuring that every filing is done in accordance with statutory deadlines and regulations.

By choosing Benchmark, you benefit from:

• Expert Guidance: Our qualified professionals ensure smooth filing with the MCA, including annual returns, financial statements, and event-based filings.
• Timely Compliance: We follow the deadlines to ensure timely submissions, reducing the risk of penalties and late fees.
• Comprehensive Support: From document preparation to filing on the MCA21 portal, we provide full-cycle support to simplify the compliance process for your company.

Step-by-Step Process for ROC / MCA Filings

Here’s a detailed breakdown of the steps involved in the ROC/MCA filing process.

ROC Forms and Their Uses

There are several essential forms required for ROC/MCA filings, each serving a specific purpose under the Companies Act, 2013. The table below outlines the key ROC forms and their specific uses to ensure businesses stay compliant.

Compliance Checklist for ROC / MCA Filings

Below is a detailed checklist to ensure your business meets all statutory obligations under the Companies Act, 2013.

• Ensure that the company's annual return is filed within 60 days of the Annual General Meeting (AGM) to avoid penalties.
• Prepare and file the audited balance sheet, profit & loss account, and audit report within 30 days of the AGM.
• Verify and submit the KYC details for all directors annually. Failure to comply can result in director disqualification.
• File any changes in the board of directors, such as appointments or resignations, within 30 days of the event.
• Ensure the auditor is appointed and the form is submitted within 15 days of the AGM where the appointment was finalised.
• Confirm that your company has completed the ACTIVE form submission to verify its registered office.

Non-Compliance and Penalties

Failure to comply with ROC and MCA filing requirements can lead to serious legal and financial repercussions for companies. Let’s look at a few consequences.

• For each delayed form submission, companies are charged a late fee of ₹100 per day, with no upper limit, significantly increasing costs for businesses.
• Under Section 164 of the Companies Act, directors of companies that fail to file annual returns for three consecutive years may be disqualified from holding directorship in any company for five years.
• The ROC has the authority to strike off a company from its register if filings are not completed for two consecutive financial years, under Section 248 of the Companies Act, 2013.
• Non-compliance with specific filings, such as Form AOC-4 and Form MGT-7, can result in fines ranging from ₹50,000 to ₹5,00,000, depending on the severity and duration of non-compliance.

Conclusion

Staying compliant with ROC/MCA filings is not just a legal requirement but an essential factor for maintaining the credibility and operational stability of your business. By ensuring timely and accurate submission of all necessary forms-such as MGT-7, AOC-4, and DIR-12-you can avoid penalties, legal complications, and potential disruptions to your business.

FAQs

Is there any grace period for filing ROC forms?

There is no official grace period for ROC filings. However, filings can still be made after the due date by paying the prescribed late fees. Continuous delays may lead to more serious penalties, including legal prosecution under the Companies Act.

How often should we file the ROC/MCA forms?

ROC filings generally occur on an annual basis, with forms like MGT-7 (Annual Return) and AOC-4 (Financial Statements) required every year after the Annual General Meeting (AGM).

What happens if a company fails to file its ROC/MCA filings within the due date?

Failing to file ROC/MCA forms on time results in late fees of ₹100 per day per form. Continuous non-compliance can lead to further legal consequences such as disqualification of directors or even the striking off of the company from the ROC register.

Is it necessary to file ROC forms even if the company had no transactions during the financial year?

Yes, even if a company did not have any transactions or remained inactive, it is still mandatory to file its annual returns and financial statements. Nil filings are required to ensure that the company remains compliant with the ROC.

Can a private company avail of any exemptions from ROC filings?

Private companies must comply with the same ROC filing requirements as public companies, with no exemptions for regular filings such as MGT-7 and AOC-4. However, smaller companies and One Person Companies (OPCs) may benefit from simplified forms and reduced filing requirements in some cases.