1. Login to the MCA portal using your Digital Signature Certificate (DSC).
2. Select the appropriate form to be filed, such as Form AOC-4, Form MGT-7, or Form DIR-12.
3. Fill in the required details in the form, making sure to provide accurate and up-to-date information.
4. Attach the necessary documents, such as the audited financial statements and board resolution.
5. Submit the form and pay any applicable fees online.
6. You will receive a confirmation of your filing, and the ROC will process your application.

1. Hold Annual General Meeting (AGM)

Applicable for: All companies except OPCs (One Person Companies)

Deadline: Within 6 months from the end of the financial year (usually by September 30)

Agenda: Approval of financial statements, appointment/reappointment of auditors, etc.

2. Prepare Financial Statements

Includes:

Balance Sheet

Profit and Loss Account

Cash Flow Statement (for certain companies)

Notes to Accounts

Auditor’s Report

Director’s Report

3. Get the Financial Statements Audited

Financials must be audited by a Chartered Accountant in practice.

4. File the Following ROC Forms

Form Purpose Due Date

ADT-1 Appointment/reappointment of auditor Within 15 days of AGM
AOC-4 / AOC-4 XBRL Filing of financial statements Within 30 days of AGM
MGT-7 Filing of annual return Within 60 days of AGM
MGT-7A For small companies and OPCs Within 60 days of AGM
MGT-9 Extract of annual return (annexed with Board Report) Not filed separately, part of Board Report

5. Pay Applicable Fees

Fees vary based on the company’s authorized capital.

Additional late filing fees of ₹100 per day per form are applicable for delays.



---

6. Verification and Digital Signature

All forms must be signed using a Digital Signature Certificate (DSC) of a director or authorized professional (e.g., CA/CS/CMA).

Certification by Practicing Professionals (CA/CS/CMA) may be required for certain forms like MGT-7 and AOC-4.



---

7. Maintain Records

Keep signed copies of the financial statements, Board resolutions, and filed forms for your records.

The Registrar of Companies (ROC) is responsible for maintaining a database of all the registered companies in India. The ROC Annual Filing is a mandatory process that all companies must comply with to keep their company registration. The process involves filing various forms and documents with the ROC, which provide information about the company’s financial status, management, and other important details.

What Forms are Required for ROC Annual Filing?
The following forms are required for ROC Annual Filing:
Form AOC-4: This form is used to provide financial statements, such as the balance sheet and profit and loss account, for the company.
Form MGT-7: This form is used to file the company’s annual return, which provides information about the company’s management, share capital, and other important details.
Form DIR-12: This form is used to file the details of the directors of the company, including their name, address, and other relevant information.

What Documents are Required for ROC Annual Filing?
In addition to the forms mentioned above, the following documents are also required for ROC Annual Filing:
1. Audited Financial Statements: The company’s financial statements, including the balance sheet and profit and loss account, must be audited by a chartered accountant.

2. Board Resolution: A board resolution must be passed by the company’s directors, stating that they have approved the financial statements and the annual return.

3. Digital Signature Certificate: A digital signature certificate (DSC) is required to file the forms and documents with the ROC. The DSC must be obtained by a person authorized by the company to file the forms on its behalf.

How to File ROC Annual Filing Forms?
The ROC Annual Filing process can be completed online using the Ministry of Corporate Affairs (MCA) portal. Here are the steps to follow:
1. Login to the MCA portal using your Digital Signature Certificate (DSC).
2. Select the appropriate form to be filed, such as Form AOC-4, Form MGT-7, or Form DIR-12.
3. Fill in the required details in the form, making sure to provide accurate and up-to-date information.
4. Attach the necessary documents, such as the audited financial statements and board resolution.
5. Submit the form and pay any applicable fees online.
6. You will receive a confirmation of your filing, and the ROC will process your application.
It's important to note that the ROC Annual Filing process must be completed within the specified deadlines to avoid late filing fees and penalties. Therefore, it's advisable to keep track of the deadlines and ensure that the process is completed promptly.

In conclusion, the ROC Annual Filing process is an important part of company compliance in India. By following the steps outlined above and keeping track of the important deadlines, companies can ensure that their ROC Annual Filing is completed smoothly and efficiently.