What is ROC (Registrar of Companies) in India (2026)?
The Registrar of Companies (ROC) is the government authority that keeps India’s corporate register in order. Every private limited company, public company, One Person Company (OPC) and Limited Liability Partnership (LLP) is born on the ROC’s records, files its yearly returns there, and can also be struck off by it. If you run a registered entity in India, the ROC is the office you deal with for almost every statutory event in your company’s life. This 2026 guide explains what the ROC is, its role under the Companies Act, 2013, how it connects to the MCA and the MCA21 portal, the key filings you must make, and what happens if you ignore compliance.
What is the Registrar of Companies (ROC)?
The ROC is a statutory office established under Section 396 of the Companies Act, 2013. Registrars are appointed by the Central Government and function under the Ministry of Corporate Affairs (MCA). Their core job is to register companies and LLPs, maintain the official registry of these entities, and ensure they comply with the disclosure and filing obligations set out in company law.
In simple terms, the ROC is the custodian of corporate records. When you want to verify whether a company legally exists, who its directors are, or whether it has filed its accounts, that information sits in the ROC’s registry and is accessible through the MCA portal.
ROC, MCA and the MCA21 Portal
It helps to see the structure clearly:
- MCA (Ministry of Corporate Affairs): the ministry that frames and administers company and LLP law in India.
- ROC (Registrar of Companies): the field-level offices under the MCA that handle registration, records and compliance state by state.
- Regional Directors (RDs): senior officers who supervise groups of ROCs and hear certain approvals and appeals.
Almost all interaction with the ROC now happens online through MCA21, the ministry’s e-governance portal. The platform has moved to its Version 3 (V3) environment, where incorporation, annual returns, event-based forms, DIN services and inspection of public documents are handled electronically. Physical visits to an ROC office are rarely needed for routine filings.
Functions of the ROC under the Companies Act, 2013
1. Incorporation of companies and LLPs
The ROC registers new companies and LLPs and issues the Certificate of Incorporation, which is legal proof that the entity exists. It also records the Corporate Identity Number (CIN) that uniquely identifies each company.
2. Maintaining the corporate registry
The ROC keeps and updates records of every registered entity, including its directors, registered office, share capital, charges on assets, financial statements and annual returns. These records form a public database that lenders, investors and the public can rely on.
3. Scrutiny, inspection and enforcement
The ROC can scrutinise filings, call for information, inspect books, and take action against companies that breach the law. Registrars have also been given wider adjudication powers to impose penalties directly for many defaults.
4. Striking off defunct companies
Under Section 248, the ROC can remove the name of a company from the register if it is not carrying on business or has failed to comply for a prolonged period. Companies can also apply voluntarily for strike-off when they wish to close down.
Key ROC Filings Every Company Should Know
ROC compliance is a mix of annual filings (done every year) and event-based filings (triggered by specific corporate actions). The table below summarises the most common annual and periodic forms and their due dates. Actual dates depend on your Annual General Meeting (AGM) and financial year.
| Form | Purpose | Typical Due Date |
|---|---|---|
| AOC-4 | Filing of financial statements | Within 30 days of the AGM |
| MGT-7 / MGT-7A | Annual return (7A for OPC & small companies) | Within 60 days of the AGM |
| ADT-1 | Appointment of auditor | Within 15 days of the AGM |
| DIR-3 KYC | Director KYC (now on a three-year cycle) | On or before 30 September |
| DPT-3 | Return of deposits / outstanding loans | On or before 30 June |
Common event-based forms
- INC-20A – declaration for commencement of business (new companies).
- INC-22 – change of registered office.
- DIR-12 – appointment or resignation of directors.
- PAS-3 – return of allotment of shares.
- SH-7 – alteration of share capital.
- MGT-14 – filing of certain board and shareholder resolutions.
- CHG-1 / CHG-4 – creation, modification or satisfaction of charges.
State-wise ROC Offices
ROC offices are spread across states and union territories so that companies file with the registrar having jurisdiction over the state in which their registered office is located. Long-standing offices include ROC Delhi, Mumbai, Chennai, Kolkata, Bengaluru, Hyderabad, Ahmedabad, Pune, Jaipur, Chandigarh and Kanpur, among others.
In 2026 the MCA carried out a significant restructuring of this network. It notified the creation of additional ROC offices – splitting busy jurisdictions such as Delhi and Mumbai and adding offices in emerging hubs – and expanded the Regional Directorates from seven to ten. The aim is to decentralise workloads, speed up approvals and improve oversight of both companies and LLPs. If your company’s registered office falls in a reorganised area, confirm your current ROC jurisdiction on the MCA portal, since it determines where your filings and any adjudication are handled.
Penalties for Non-Compliance
ROC penalties can escalate quickly because many additional fees have no upper cap. Key consequences include:
- Late filing fees: for forms such as AOC-4 and MGT-7, an additional fee of Rs 100 per day of delay applies, with no maximum limit.
- DIR-3 KYC default: missing the KYC deadline deactivates the Director Identification Number (DIN), and reactivation requires a late fee of Rs 5,000.
- Director disqualification: under Section 164, directors of a company that fails to file financial statements or annual returns for three consecutive years can be disqualified.
- Strike-off: prolonged non-compliance can lead the ROC to strike the company off the register.
- Adjudication penalties: registrars can levy monetary penalties on the company and its officers in default for specific breaches.
Why ROC Compliance Matters
Staying compliant with the ROC is not just about avoiding penalties. A clean filing record keeps your company in “active” status, which banks, investors, tender authorities and buyers routinely check before doing business with you. Directors avoid disqualification, the company avoids strike-off, and due diligence during fundraising or a sale becomes far smoother. Because late fees accumulate daily and DIN deactivation can freeze your ability to sign documents, the cost of delay usually far outweighs the cost of timely compliance.
Keeping track of AGM-linked deadlines, event-based forms and the latest jurisdiction changes can be demanding for a growing business. If you would like a single team to manage your annual returns, event filings and director KYC end to end, explore our ROC compliance services and stay filing-ready all year.
Frequently Asked Questions (FAQ)
Is the ROC the same as the MCA?
No. The MCA is the ministry that administers company law, while the ROC is the field office under the MCA that handles registration, records and compliance for a particular jurisdiction. You interact with the ROC through the MCA21 portal.
Which ROC filings are mandatory every year?
For most companies the core annual filings are AOC-4 (financial statements) and MGT-7 or MGT-7A (annual return), along with ADT-1 for auditor appointment when applicable. LLPs have their own annual forms. DIR-3 KYC applies to directors on the notified cycle.
What happens if I miss an ROC filing deadline?
You pay additional fees – often Rs 100 per day with no cap for annual forms – and repeated defaults can lead to DIN deactivation, director disqualification, or the company being struck off. Filing on time is almost always cheaper.
How do I find which ROC my company falls under?
Your ROC is determined by the state in which your registered office is located. You can confirm your current registrar and jurisdiction on the MCA portal, which is especially important after the 2026 restructuring of ROC offices.
Can a struck-off company be revived?
Yes. A company struck off by the ROC can, in eligible cases, apply to the National Company Law Tribunal (NCLT) for restoration within the prescribed period, after which it must clear its pending filings and dues.
