The full form of ROC, Registrar of Companies, which administers the office under the Ministry of corporate affairs, as well as, the registration of companies come under MCA. Every company is required to file the annual accounts and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting
ROC Filing Due Date (FY 2019-20)
| Name of the E-form | Purpose of E-form | Due Date | Due Date for FY 2019-20 |
| Form ADT-1 | Appointment of Auditor | 15 days from the conclusion of the Annual General Meeting | 15 October 2019 |
| Form AOC 104 | Annual Accounts | 30 days from the conclusion of the Annual General Meeting (In the case of One Person Company within 180 days from the close of the financial year) | 30 October 2019 |
| Form MGT-7 | Annual Return | 60 days from the conclusion of the Annual General Meeting | 29th November 2019 |
| Form CRA-4 | Cost Audit Report | 30 days after the receipt of Cost Audit Report |
30 days from the receipt of Cost Audit Report |
| Form MGT-14 | Board Report and Annual Accounts | 30 days after the date of Board Meeting | 30 days from the date of Board Meeting |
For the administration of the companies, ROC is so important that some states such as Tamil Nadu and Maharashtra, have more than one ROC. Under the Companies Act, 2013 the ROC compliances are mandated. The Companies Act states that it is the duty of the ROC to register Private limited companies in addition to granting LLP Registration to eligible business institutions.
Penalty fees
| Period of Delays | Fees |
| Up to 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days and up to 270 days | 12 times of normal fees |
ROC Filling Forms
Form 23AC (Balance Sheet) & Form 23 ACA (Profit and Loss Account)
Form 20B OR Form 21A (Annual Returns)
Form 66 (Compliance Certificate)
Consequences of not filing Annual Return
For Directors – Director Disqualification, Fine and Imprisonment
For Company – Penalty, Strike off (inactive company)
