ROC
Registrar of Companies
State / region-wise office of MCA responsible for incorporation, statutory filings, inspection, and enforcement under the Companies Act 2013.
The Registrar of Companies (ROC) is an officer appointed by the Central Government under Section 396 of the Companies Act 2013 in each State / Union Territory (or grouping thereof). The ROC sits within the Ministry of Corporate Affairs (MCA) and is the primary first-line regulator of every Indian company / LLP.
Key functions:
- Incorporation — examining and processing SPICe+ (INC-32) and related forms; allotting CIN / LLPIN; issuing the Certificate of Incorporation.
- Statutory filings — receiving annual filings (AOC-4, MGT-7), event-based filings (PAS-3, SH-7, MGT-14, ADT-1, DIR-12, INC-22), and other returns.
- Public record — maintaining and publishing on the MCA Master Data portal the company's MoA, AoA, current directors, charges, balance sheets, and resolutions — accessible to anyone for a nominal fee.
- Inspection (Section 206) — calling for information, books, documents, conducting on-site inspection.
- Enquiry / inspection of charges (Sections 77–87).
- Striking off companies for non-compliance (Section 248).
- Prosecution under various penal provisions of the Companies Act for non-compliance.
ROC jurisdictions:
There are 22 ROC offices across India. Examples:
- ROC Mumbai — Maharashtra (often the bottleneck given volume)
- ROC Bangalore — Karnataka
- ROC Delhi — NCT of Delhi (companies; LLPs filed at separate office)
- ROC Chennai — Tamil Nadu
- ROC Hyderabad — Telangana and AP
- ROC Kolkata — West Bengal
- ROC Ahmedabad — Gujarat
The ROC for a company is determined by the State in which the registered office is located. A change in registered office between states requires a Regional Director approval and is a multi-month process.
MCA portal — V3 transition:
The MCA filing portal has migrated to V3 (in phases since 2022–23), with most forms now native to V3 (web-form-based rather than e-form PDFs). DSC-based filings remain mandatory. PAN and Aadhaar integration is tighter on V3.
Common interactions with ROC for startups:
- Show-cause notices on late filings
- Inspection of books under Section 206
- Strike-off proceedings (Section 248) for inactive companies — and revival applications under Section 252
- Approvals for shifting registered office, name change
Kapitalyze's Compliance Calendar maintains the company's ROC jurisdiction and tracks every form's status with the relevant office.
21-character unique ID assigned by MCA to every company at incorporation. Encodes listing status, industry, state, year, and ownership type.
8-digit unique number issued by MCA to every individual proposing to be a director. Mandatory before appointment; PAN-linked; lifelong.
Annual ROC filing of audited financial statements under Section 137. Due within 30 days of the AGM.
Annual return of company filed with ROC. Due within 60 days of AGM. Small companies/OPCs file the abridged MGT-7A.
Primary statute governing Indian companies. Successor to the Companies Act 1956. Distinguishes private, public, OPC, Section 8, with chapter-wise compliance.