AOC-4
Financial statements
Filed with the ROC after the AGM
CA & CS-led corporate compliance
MCA & ROC Compliance Services for Companies and LLPs
Every filing your company owes the Registrar of Companies, tracked on a calendar rather than remembered at the deadline — annual returns, director KYC, and the event-based filings that follow a change in your board, address or capital.
- AOC-4 and MGT-7 filed on the MCA V3 portal
- DIR-3 KYC tracked for every director
- Board resolutions and supporting documents drafted
- Due dates monitored before they become urgent
MGT-7
Annual return
The company's yearly return to the registrar
DIR-3 KYC
Director KYC
Due every year for every DIN holder
MCA V3
Filing portal
Where every ROC form is now submitted
What Is MCA & ROC Compliance?
MCA and ROC compliance is the set of filings a company or LLP makes to the Registrar of Companies under the Companies Act, 2013. The Ministry of Corporate Affairs administers company law; the Registrar of Companies is the office that holds your company's record and receives the filings. You file to the ROC through the MCA's V3 portal, which is why the two names are used almost interchangeably.
The obligations split into two kinds. Annual filings recur every year regardless of whether the company traded — AOC-4 for the financial statements, MGT-7 for the annual return, and DIR-3 KYC for each director. Event-based filings are triggered by something changing: a director appointed or resigned, the registered office moved, authorised capital increased, or the company closed down.
These sit apart from income tax and GST. A company can be entirely current on its tax filings and still be in default with the registrar, and that default is public — anyone can pull your company's filing history from the MCA portal. That is usually what prompts the call: a bank, an investor or a buyer has looked, and the record is behind.
THE FULL ROC CALENDAR
Find the ROC Filing You Need
Eight ROC services, grouped by whether the filing comes round every year or is triggered by a change in the company.
Every Year
Annual ROC FilingThe full annual set for a private limited company — financial statements and annual return filed in the right order, with the board and auditor paperwork behind them.AOC-4 FilingFinancial statements filed with the registrar after the AGM, with XBRL where the company falls into it.MGT-7 FilingThe company's annual return to the ROC, covering shareholding, directors and the year's changes.DIR-3 KYC FilingYearly KYC for every DIN holder. The filing most often forgotten, and the one that deactivates a DIN when it is.
When Something Changes
Director Change ServicesAppointments and resignations filed with the registrar, with the board resolutions and consents drafted for you.Registered Office ChangeMoving your registered office — within a city, between states, or across ROC jurisdictions, including the routes that need approval.Authorised Capital IncreaseRaising authorised capital before you can issue new shares, with the stamp duty worked out for your state.Company Strike OffClosing a company that has stopped trading, so filing obligations and director exposure end cleanly rather than accruing.
Why ComplyLocal
ROC Work Handled by the People Accountable for It
Registrar filings are a calendar, not a task list. These are the things that keep a company's record clean.
CA and CS-led
Chartered Accountants and Company Secretaries prepare and certify the filings themselves, rather than passing them to an unsupervised filing desk.
Deadlines tracked, not recalled
Your AGM date drives your AOC-4 and MGT-7 dates. We track them from your own calendar and raise them before the additional fee starts running.
Backlogs brought current
Overdue filings are mapped and cleared in the correct sequence, which matters — filing a later year before an earlier one creates its own problems.
Resolutions drafted for you
Most event-based filings need a board resolution behind them. We draft the paperwork rather than asking you to produce it.
One team for the whole calendar
Annual filings, director KYC and the changes in between handled by the same people, so nothing falls between two advisers.
Quoted per company
ROC work scales with entity type, authorised capital and filing history, so we quote against your actual position instead of publishing a list price that will not match it.
FAQ
MCA & ROC Compliance Questions, Answered
The registrar questions company owners ask most often, answered plainly.
Fast answersExpert support
- ROC compliance is the set of filings every company and LLP registered in India must make to the Registrar of Companies under the Companies Act, 2013. It covers the annual returns (AOC-4 for financial statements and MGT-7 for the annual return), the yearly DIR-3 KYC for every director, and event-based filings whenever something changes — a director appointed or resigned, the registered office moved, or authorised capital increased. These are obligations of the company itself, separate from income tax or GST.
- The MCA (Ministry of Corporate Affairs) is the government ministry that administers company law in India; the ROC (Registrar of Companies) is the office within it that actually holds your company's record and receives your filings. In practice you file to the ROC through the MCA's V3 portal, which is why the two names are used almost interchangeably. Your filings are made to the ROC of the state where your registered office sits.
- For a private limited company, three are annual and unavoidable: AOC-4 to file the financial statements, MGT-7 to file the annual return, and DIR-3 KYC for each person holding a DIN. They are due every year even if the company did not trade at all — a dormant company with no revenue still owes the same filings, and a nil return is still a return.
- Late ROC filings attract an additional fee that accrues per day of delay and is not capped in the way ordinary penalties are, so the cost of a forgotten filing grows for as long as it stays unfiled. Prolonged default can also lead to the company being struck off the register and to directors being disqualified. This is the main reason ROC work is handled on a calendar rather than on request.
- No — LLPs file a different set. An LLP files Form 8 (statement of account and solvency) and Form 11 (annual return) rather than AOC-4 and MGT-7, and its designated partners still complete DIR-3 KYC. The principle is the same: annual filings to the ROC regardless of turnover, plus event-based filings when partners or the registered office change.
- Yes. We review what has already been filed for the current financial year, identify anything overdue, and pick the calendar up from there. Taking over part-way through a year is common, particularly where a company has changed advisers or discovered a backlog. Pricing for ROC work is quoted per company, because it depends on entity type, authorised capital and how much filing history needs to be brought up to date.
Get Your ROC Calendar Under Control
Tell us your entity type and where your filings stand. We will tell you what is outstanding, what is due next, and what it costs for your company.