ROC Compliances for Companies & LLPs – A Complete Guide
What is ROC Compliance?
Registrar of Companies (ROC) compliance refers to the mandatory filings and legal obligations that companies and LLPs in India must fulfill under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. These filings ensure transparency, legal standing, and good governance in business operations.
Annual ROC Compliances for Companies
Private & Public Limited Companies
| Compliance | Form | Due Date | Applicability |
|---|---|---|---|
| Appointment of Auditor | ADT-1 | Within 15 days of AGM | All companies |
| Annual Return | MGT-7 | Within 60 days of AGM | Private & public companies |
| Financial Statements | AOC-4 | Within 30 days of AGM | Companies except OPCs |
| Director KYC | DIR-3 KYC | 30th September | For directors with DIN |
| Declaration of Commencement of Business | INC-20A | Within 180 days of incorporation | New companies only |
| Return of Deposits | DPT-3 | 30th June | Companies accepting loans or deposits |
Limited Liability Partnerships (LLPs)
| Compliance | Form | Due Date | Applicability |
|---|---|---|---|
| Annual Return | LLP Form-11 | 30th May | All LLPs |
| Statement of Accounts & Solvency | LLP Form-8 | 30th October | All LLPs |
| DIN KYC for LLP Partners | DIR-3 KYC | 30th September | All partners with DIN |
Penalties for Non-Compliance
Failure to comply with ROC requirements can result in heavy fines, director disqualification, and even company strike-off.
- Late Fee: ₹100 per day for delayed filings
- Penalty for Non-Filing: Up to ₹1 lakh for companies + ₹5,000 per day for continued default
- Striking Off Company: If filings are not done for 2+ years
How Kommareddy & Co Can Help
Our team ensures your business stays compliant with ROC regulations by:
-
Timely filing of all necessary forms
Advisory on corporate governance and regulatory updates
Avoiding penalties and ensuring smooth business operations