A Compliance Guide for ROC Filings in India: 2025-26

Under the Companies Act, 2013, in India, ROC filing is mandatory for registered companies within the stipulated timeframe to ensure transparency and legal compliance. It provides the government and the public with information related to the company's financial performance, management, and overall operations. The directors are responsible for filing the ROC on time, including annual financial statements, various forms and documents, and annual returns.

There are several forms used for ROC filings, each serving a different purpose. To file the ROC, you must obtain a DSC, log in as a user, upload forms on the MCA portal, download and fill out the relevant form, pay the fees, and submit the form and documents. DT-1, Form DIR-12, Form AOC-4, and Form MGT-7. To file the ROC, you must obtain a DSC, Login as a user and upload forms on MCA portal, download and fill out the relevant form, pay the fees, and submit the form and documents. For FY 2025-26, the key deadline for ROC filing is for AOC-4, which must be filed within 30 days from the AGM (Annual General Meeting). Also, the deadline for MGT-7 is 60 days from the date of the AGM.

Failing to meet the deadline can result in late filing fees, non-compliance penalties for companies and officers, and, in some cases, a director's disqualification. In this blog, we will walk you through everything you need to know about ROC filings for FY 2025-26.

What is ROC Filing?

Registrar of Companies (ROC) Filing is mandatory for companies registered under the Companies Act, 2013, in India. It includes filing various forms, returns, and documents with the ROC, including filing annual financial statements and annual returns. It ensures accurate, up-to-date company records, which help reflect legal compliance and maintain transparency.

The company's directors are responsible for ensuring timely ROC filings. They need to ensure that annual returns and audited financial statements are filed within the specified deadline. Failing to meet the deadline can result in penalties and legal consequences.

Why is Filing ROC Necessary for Companies?

Filing a ROC is mandatory for companies to ensure legal compliance under the Companies Act 2013. Here are some more reasons why filing an ROC is mandatory for companies:

• Maintain Trust and Transparency: It reports crucial information related to the company's operations and financial health, which enhances transparency and builds trust among the stakeholders.
• Statutory Record: It helps maintain a statutory record of the company's historical data, which is crucial for legal referencing and historical analysis.
• Reducing Risk: Filing ROC on time helps reduce the risk of non-compliance. It includes avoiding penalties or potential deregistration/strike-off.
• Legal Compliance: Companies can avoid hefty penalties and maintain their legal status by filing the ROC, which is mandatory under the Companies Act, 2013.
• Verifying Financial Health: Financial statements filed with the ROC provide an idea of the company's financial stability. It helps the stakeholders in making informed decisions.

Key ROC Compliance Forms and Their Usage

You need to file several ROC forms, each serving a specific purpose. The table below lists the most common ROC filing forms along with their purpose and usage:

What are the Steps to File ROC Forms?

Follow the steps below to file ROC forms easily and stay compliant:

• Obtain Digital Signature Certificates (DSC): All authorised signatories need to obtain a DSC to sign the forms electronically. The DSC must be valid and registered with the MCA portal.
• Register on the MCA Portal: You need to use the MCA portal to register your company and authorized signatories. All the fillings will be done here.
• Download the Form and Fill it Out: From the MCA portal, download the latest version of the relevant form. Ensure to fill it out carefully with accurate information. Before submitting it, double-check all the filled-out details. 
• Attach the Documents: Attach all the required documents, including financial statements, the auditor's report, and board resolutions.
• Sign the Form and Pay the Fees: Use the DSC and sign the form digitally. After that, pay the required filing fees online.
• Submit the Form and Receive SRN: Submit the completed form online through the portal. Upon successful submission, you will receive an acknowledgment email or receipt that contains a Service Request Number (SRN).
• Monitor the Status: Use the SRN to track the filing status on the MCA portal.

What are the Important Deadlines for ROC Filings for FY 2025-26?

Filing the ROC within the stipulated deadline is important to avoid penalties and legal consequences. Here are some key deadlines to remember for Financial Year (FY) 2025-26:

• AOC-4: File within 30 days from the date of the Annual General Meeting (AGM). The AGM must be held within 6 months of the end of the financial year, which is 31st March. Hence, the deadline for filing AOC-4 falls around the end of October. 
• MGT-7: Within 60 days from the date of the AGM, which means the deadline is around the end of November. 
• Other Forms: The deadline for other forms may vary depending on the event requiring filing. For example, in the case of a change in directors, DIR-12 must be filed within 30 days. 

*Tip: Companies can maintain a calendar that reflects these deadlines to ensure timely compliance, prevent last-minute rushes, and avoid penalties. 

What are the Penalties for Non-Compliance with ROC Filing Requirements?

Failing to comply with the ROC filing requirement can attract significant penalties, which may vary based on the non-compliance nature of the non-compliance and the delay duration. Here is how you will be fined with the penalties:

• Fees for Late Filing: Late filing fees are charged for delayed form submissions, and they will keep increasing with the duration of delay. 
• Penalties on Companies: For non-compliance, companies can face monetary penalties. The penalty amount will depend on the specific violation. 
• Penalties on Officers: Officers of the company can also be penalized for non-compliance. It includes directors and key managerial staff. They may be charged with fines or even imprisonment in some situations. 
• Directors' Disqualification: The directors may be disqualified from holding office in any company in case of severe non-compliance. 

To avoid these penalties, you need to stay careful and compliant with the specified deadlines. 

Recent Updates and Amendments in ROC Filing Regulations

The MCA frequently introduces amendments and updates to the regulations of ROC filing. To ensure compliance, it's essential to stay informed about these changes. Some of the recent updates are as follows:

• Introduction of New Forms: To address increasing issues or certain compliance requirements, the MCA may introduce new forms. 
• Changes in Forms: To ease the filing process and enhance data collection, the MCA revises the forms occasionally. Ensure to use the latest version of the forms always. 
• Amendments to the Companies Act, 2013: ROC filing requirements may be impacted due to the amendments to the Companies Act. Ensure to stay informed about these legislative changes. 

Companies must regularly check the MCA website to stay informed about the latest updates and avoid unintentional non-compliance issues. 

To Conclude

For every company in India, ROC filing is crucial to ensure legal compliance. They can ensure smooth compliance and avoid potential penalties by understanding the requirements, deadlines, and procedures. Maintaining a calendar with deadlines can help companies to prevent any kind of last-minute rushes. Timely ROC filing and ensuring other compliances showcase a company's commitment to regulatory standards. 

Additionally, seeking assistance from a professional at Savetaxs can help avoid any kind of issues or penalties due to non-compliance. We have an entire team of experts who can help you stay compliant with all the deadlines and understand the requirements of ROC filings. They can guide you whenever needed to ensure your company maintains good corporate governance. Contact us today as we are actively serving our clients 24/7 across all time zones.