TL;DR
ROC compliance is mandatory for all registered companies.
Key filings:
- AOC-4 (financial statements)
- MGT-7 (annual return)
Missing deadlines leads to:
- Heavy penalties
- Director disqualification
Solution: Structured CA-led compliance system.
What is ROC Compliance?
ROC (Registrar of Companies) compliance refers to mandatory filings with the Ministry of Corporate Affairs (MCA).
Every company in Gurgaon must:
- Report financial statements
- Disclose shareholder data
- Maintain statutory records
Why ROC Compliance is Critical for Gurgaon Companies
Non-compliance is not a minor issue—it’s a legal risk.
Consequences include:
- Financial penalties
- Director disqualification
- Company strike-off
Especially for startups:
- Non-compliance affects funding
- Impacts due diligence
Mandatory ROC Filings Explained
1. AOC-4 Filing
Purpose:
Submission of financial statements
Includes:
- Balance sheet
- Profit & loss statement
- Auditor report
Deadline:
Within 30 days of AGM
2. MGT-7 / MGT-7A Filing
Purpose:
Annual return of company
Includes:
- Shareholding structure
- Directors details
- Company information
Deadline:
Within 60 days of AGM
ROC Filing Deadlines (2026)
| Filing | Due Date |
|---|---|
| AOC-4 | 30 days from AGM |
| MGT-7 | 60 days from AGM |
AGM must be conducted within 6 months from financial year end
Penalties for Non-Compliance
| Default | Penalty |
|---|---|
| Late AOC-4 | ₹100 per day (no cap) |
| Late MGT-7 | ₹100 per day |
| Continuous default | Director disqualification |
Even small delays can result in ₹50,000+ penalties
Common ROC Mistakes Companies Make
- Missing filing deadlines
- Incorrect financial data
- Not conducting AGM on time
- Ignoring MCA notices
- Lack of compliance tracking
How CA Firms Ensure ROC Compliance
1. Compliance Calendar
- Automated reminders
- Deadline tracking
2. Documentation Management
- Financial statements
- Board resolutions
3. Filing & Verification
- Accurate form submission
- Error-free compliance
4. Notice Handling
- Professional response
- Legal risk mitigation
Step-by-Step ROC Compliance Process
Step 1: Close Financial Books
- Finalize accounts
Step 2: Conduct AGM
- Approve financials
Step 3: File AOC-4
- Upload financial statements
Step 4: File MGT-7
- Submit annual return
Step 5: Maintain Records
- Ensure audit readiness
Conclusion
ROC compliance is a non-negotiable legal requirement.
Companies in Gurgaon that ignore it risk:
- Heavy penalties
- Legal action
- Business disruption
Gupta Varundeep & Co. helps businesses:
- Stay compliant year-round
- Avoid penalties
- Manage filings seamlessly
Don’t wait for a notice—secure your compliance today.
6. FAQ SECTION
1. What is ROC compliance?
ROC compliance involves filing annual returns and financial statements with MCA.
2. What happens if ROC filing is not done?
Penalties apply, and directors may be disqualified.
3. What is AOC-4?
It is a form used to file financial statements with ROC.
4. What is MGT-7?
It is an annual return containing company details and shareholding.
5. What is the penalty for late ROC filing?
₹100 per day with no maximum limit.
6. Do startups need ROC compliance?
Yes, all registered companies must comply regardless of size.
Blog By : Gupta Varundeep & Co.
