ROC Compliance Private Limited Company

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ROC Compliance Private Limited Company

Annual ROC (Registrar of Companies) compliance is a critical aspect for companies incorporated in India. Adhering to these compliances is essential for maintaining the company’s legal status and avoiding penalties. Here’s an overview of its importance and key components:

Importance of Annual ROC Compliance

Companies registered under the Companies Act, 2013, are legally obligated to comply with various provisions, including annual filings with the ROC.

Non-compliance can result in hefty penalties and additional fees, which can be a financial burden for the company.

Regular compliance helps in maintaining an active status on the MCA (Ministry of Corporate Affairs) portal. Non-compliant companies’ risk being marked as ‘defunct’ or ‘struck off’ from the register.

Timely compliance reflects the company’s commitment to good governance, enhancing its credibility among stakeholders, including investors, creditors and customers.

Annual filings provide a clear picture of the company’s financial status, which is essential for audits and financial transparency.

ROC Annual Compliances

In the context of corporate compliance in India, DPT-3, AOC-4, and MGT-7 are crucial forms required to be filed with the Ministry of Corporate Affairs (MCA). Each of these forms serves a different purpose and is a part of mandatory regulatory filings for companies operating in India: –


Form DPT-3 is used for filing the return of deposits or particulars of transactions that are not considered deposits. It is filed by companies to provide information about the money received by the company.

  • Applicability: It applies to all companies, including private companies, that have accepted deposits or loan during the financial year.
  • Information Included: Details of loans or deposits, outstanding receipt of money or loan by a company but not considered as deposits, etc.

Filing Frequency: Annually, by the 30th of June every year, for the period of 1st April to 31st March.


Form AOC-4 is used for filing the financial statements of the company for every financial year with the Registrar of Companies (ROC).

  • Applicability: Mandatory for all companies registered under the Companies Act.
  • Information Included: Balance sheet, profit and loss account, auditor’s report and other documents.
  • Filing Frequency: Annually, within 30 days of the conclusion of the Annual General Meeting (AGM).


Form MGT-7 is an annual return that companies are required to file with the ROC.

  • Applicability: Applicable to all companies registered under the Companies Act.
  • Information Included: Details of registered office, principal business activities, particulars of its holding, subsidiary and associate companies, shareholding pattern, changes in directorship and details of the transfer of securities.
  • Filing Frequency: Annually, within 60 days from the conclusion of the AGM.

Due Date of ROC Filing

DescriptionFrequencyFormDue date
Details of DepositsAnnuallyDPT-330th June
Director KYC submission for DIN holders as of 31 March 2022. Every person who has a DIN allotted and the status of the DIN is ‘Approved’.AnnuallyDIR-3 KYC30th September
Filing the company's financial statementAnnuallyAOC-430th October
Filing details of their annual returnAnnuallyMGT-729th November
Reconciliation of Share Capital Audit ReportHalf YearlyPAS-6 (Filed half-yearly)30th May & 29th November
Appointment of auditorFirst Time Auditor Appointment/Change in Auditor/Re-appointmentADT-114th October
Declaration for Commencementwithin 180 days of the date of incorporation of the company.INC-20Awithin 180 days of the date of incorporation of the company.
Certification on annual return of Company by a practising company secretaryAnnuallyMGT-828th November

Others Compliances

Sure, here’s a short note on Director’s Annual KYC Filing and the forms required for various corporate actions:

Director Annual KYC Filing (DIR-3 KYC)

The Indian Ministry of Corporate Affairs (MCA) mandates every individual who has been allotted a Director Identification Number (DIN) to submit the DIR-3 KYC form annually. This is to update the personal details and ensure the authenticity of the directors of registered companies.

To verify and maintain the current information of the directors of companies.

It is typically due by September 30th of every financial year.

Failure to file this form can result in the deactivation of the DIN.

Forms for Corporate Changes

Form SH-7 (for alteration of share capital) and Form PAS-3 (return of allotment) are used to report changes in the shareholding pattern.

Form DIR-12 is used for intimating the ROC about the appointment/resignation of directors.

Form SH-7 is used to notify the ROC about an increase in the company’s authorized share capital.

  • Voluntary closure is done through Form STK-2.
  • For compulsory closure, the process is driven by the National Company Law Tribunal (NCLT) and doesn’t involve a specific MCA form.

Revival of a struck-off company involves appealing to the NCLT. Form NCLT-9 can be used for filing the petition.

There’s no specific form for this. The disqualification of a director is governed by the Companies Act and addressed through legal procedures. Form DIR-12 may be used to inform about the change in directorship.


XBRL (eXtensible Business Reporting Language) filing in the context of the Ministry of Corporate Affairs (MCA) in India is a specific application of this global standard for digital business reporting. Here’s an overview tailored to the MCA context:

What is XBRL Filing in MCA?

It is the submission of financial statements in an electronic format using XBRL, mandated by the MCA for certain classes of companies in India.

As part of its e-Governance initiative, MCA has adopted XBRL for better regulatory processes and for making corporate information more transparent, accessible and accurate.


Generally, XBRL filing is mandatory for all companies listed in India and their Indian subsidiaries, as well as for certain other large companies based on their turnover and paid-up capital.

The MCA has implemented XBRL filing in phases, gradually expanding the range of companies that are required to comply.

Compliance and Deadlines

Non-compliance with XBRL filing requirements can lead to penalties and legal issues.

The deadline for XBRL filing typically aligns with the financial year-end reporting deadlines.


Company registration is the process of legally establishing a company as a corporation, meaning it gets a separate legal identity from its owners. This process is done through the Ministry of Corporate Affairs in India.

Annual compliances for a private limited company include filing of annual returns, financial statements, conducting an annual general meeting, statutory audit, directors’ report and maintaining statutory registers.

Yes, in India, every company, regardless of its size or turnover, is required to get its accounts audited every year by a practicing Chartered Accountant.

Failure to comply with annual compliances can lead to penalties, additional fees and even disqualification of directors.

Company registration is for incorporating a private or public limited company which has a more complex structure and more compliance requirements. LLP (Limited Liability Partnership) registration is for partnerships with limited liability and generally fewer compliance obligations.

Key documents typically include identity proof and address proof of the directors, the proposed company’s address proof, Memorandum of Association (MOA), and Articles of Association (AOA).

Yes, a foreign national can be a director of an Indian company, provided they obtain a Director Identification Number (DIN) and fulfill other necessary criteria.

DIN is a unique identification number required for anyone looking to become a director in an Indian company. It’s issued by the Ministry of Corporate Affairs.

Authorized capital is the maximum amount of share capital that a company can issue to shareholders. Paid-up capital is the actual amount of capital that is paid by shareholders.

The time taken for company registration in India can vary, but typically it takes about 7-15 days after submission of all necessary documents and completion of the required procedures.

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