What is ROC Compliance?
Every company and LLP registered with the Ministry of Corporate Affairs must file certain returns with the Registrar of Companies (ROC) every year, whether or not it did any business. For Bangalore-registered entities this is the ROC, Bangalore. These filings keep the company's public record up to date and are what banks, investors and customers check before dealing with you.
Annual Filings for Private Limited Companies
| Filing | What it is | Due |
|---|---|---|
| Board meetings | At least four a year, with a gap of no more than 120 days (two for small companies and OPCs) | Through the year |
| AGM | Annual general meeting to adopt accounts | By 30 September |
| AOC-4 | Financial statements | Within 30 days of the AGM |
| MGT-7 / MGT-7A | Annual return | Within 60 days of the AGM |
| ADT-1 | Auditor appointment | Within 15 days of the meeting that appoints the auditor |
| DPT-3 | Return of deposits and outstanding loans | By 30 June |
| MSME-1 | Dues to MSME suppliers outstanding over 45 days | Half-yearly, if applicable |
| DIR-3 KYC | KYC of directors | As required by MCA |
Annual Filings for LLPs
- Form 11: annual return, by 30 May
- Form 8: statement of accounts and solvency, by 30 October
- Audit: only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh
Event-Based Filings
Changes during the year need their own filings, usually within 30 days: appointing or removing directors (DIR-12), allotting shares (PAS-3), changing the registered office (INC-22), increasing authorised capital (SH-7) and creating or satisfying charges for bank loans (CHG-1 and CHG-4). Missing these is a common cause of problems during funding rounds or bank loan applications.
Penalties for Missing Deadlines
Each late form attracts an additional fee of ₹100 per day with no upper limit, on top of penalties on the company and its officers for the default itself. If a company does not file financial statements or annual returns for three consecutive years, its directors are disqualified for five years and cannot be directors of any company. Read more in our guide to ROC late filing penalties.
How We Manage Your ROC Compliance
- We build a compliance calendar for your company or LLP at the start of the year.
- We coordinate with your accountant and auditor so the accounts are ready on time.
- We prepare notices, minutes and resolutions for board meetings and the AGM.
- We file every form before its due date and send you the receipts.
- We also keep your statutory registers up to date, so you are always due-diligence ready.
Need help with more than annual filings? See our secretarial compliance service.
Serving Clients Across Bangalore
Koramangala, HSR Layout, Indiranagar, Whitefield, Electronic City, Bommanahalli, BTM Layout, Jayanagar, JP Nagar, Marathahalli, Peenya and Hebbal, from our office on Begur Main Road or online.
Get a quote
Fixed annual fee based on your company size
- Compliance calendar for your company
- Board and AGM documentation
- AOC-4 and MGT-7 / MGT-7A filing
- ADT-1 auditor appointment
- LLP Form 11 and Form 8
- Event-based filings when needed
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Frequently Asked Questions
Which ROC do Bangalore companies come under?
Companies and LLPs with their registered office in Karnataka come under the Registrar of Companies, Bangalore. All filings are made online on the MCA portal.
What are the annual ROC filings for a private limited company?
Every company files its financial statements in AOC-4 within 30 days of the annual general meeting and its annual return in MGT-7 (or MGT-7A for small companies and OPCs) within 60 days of the AGM. The auditor appointment is filed in ADT-1, and directors complete their KYC as required by the MCA.
When must the AGM be held?
Within six months of the end of the financial year, so by 30 September for most companies. The first AGM must be held within nine months of the end of the first financial year.
What is the penalty for late ROC filing?
An additional fee of ₹100 per day applies for each form filed late, with no upper limit, so a year's delay on two forms costs over ₹70,000 in late fees alone. Companies that fail to file for three consecutive years also have their directors disqualified.
What annual filings does an LLP have?
An LLP files Form 11 (annual return) by 30 May and Form 8 (statement of accounts and solvency) by 30 October every year, with a late fee of ₹100 per day per form.
My company has not done any business. Do I still need to file?
Yes. Annual filings are compulsory even if the company had no transactions. If you do not intend to run the company, it may be cheaper to close it properly than to keep filing nil returns.
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