ROC Compliance & Corporate Secretarial Services

ROC Compliance & Company Law Governance

For every incorporated company, corporate compliance under the Companies Act, 2013 is a continuous legal obligation. The Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA) monitors compliance rigorously, applying steep daily penalties for late filings. We provide corporate secretarial and compliance advisory services to keep your company in good standing.

Our team manages the complete secretarial calendar, drafting board minutes, maintaining mandatory statutory registers, and ensuring all annual and event-based returns are filed within the prescribed timelines.

Mandatory Annual MCA Filings

All companies must submit annual financial records and organizational details to the ROC:

• Form AOC-4 (Financial Statements): Filed within 30 days of the Annual General Meeting (AGM). It contains the company's audited balance sheet, profit and loss statement, directors' report, and auditor's report.
• Form MGT-7 (Annual Return): Filed within 60 days of the AGM. It contains details of the company's registered office, shareholding structure, directorship changes, and board meeting frequencies. (Small companies and OPCs file a simplified Form MGT-7A).
• Form MGT-14: Required to file resolutions with the ROC for specific board decisions, such as approving financial statements and director reports.

Ongoing & Statutory Registers Maintenance

Under Section 88 of the Companies Act, companies must maintain physical or digital registers at their registered office:

1. Statutory Registers: Register of Members, Register of Directors & KMP, Register of Share Transfers, and Register of Charges.
2. Board Meetings & AGM Minutes: Drafting meeting notices, agendas, and formal minutes of proceedings for Board Meetings (mandated u/s 173, minimum 4 per year) and Annual General Meetings (u/s 96).
3. Director KYC & Verification: Preparing and filing annual DIR-3 KYC forms to keep director identification numbers (DIN) active.
4. Form DPT-3 (Return of Deposits): Filing annual returns on outstanding loans or receipts of money not treated as deposits, due by June 30 every year.

Event-Based ROC Filings

When a company undergoes structural changes, specific forms must be filed with the ROC within 30 days:

• DIR-12: Appointment, resignation, or changes in directorships and key managerial personnel.
• SH-7 & PAS-3: Increase in authorized share capital and allotment of new shares.
• INC-22: Change in the company's registered office address (inside or outside state boundaries).