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Company having any of the different types of Company Registration in India is bound to have file annual ROC. If ROC Filing is delayed or not filed in any case then it can have major effects on the company as well as the directors of the company.

The penalty for non-filing of ROC (Registrar of Companies) returns in India can vary depending on the specific return and the duration of the delay. Failure to file ROC returns can result in financial penalties and other legal consequences. Here are some common ROC returns and the associated penalties for non-filing or delayed filing:

The Effect of NON-Filling of ROC Returns Are :

On the directors- If the directors of the company have failed to file both Form MGT-7 and AOC-4 for three years continuously then, they are disqualified to be re-appointed in the same company or appointed as director in any other company for next five years.

On the Company- On failing to file the annual ROC Filing for continuously two years, the Registrar of Companies shall assume that the company is closed or having a status of dormant company. He is likely to send a notice to the company to hear their reasons for non-filing and in case of failure of the same he will strike off the company. Moreover, the RoC can discard the company’s name from the MCA records after rendering an opportunity of being heard.

Events	Details
Annual Return (MGT-7)	Companies are required to file their annual returns with the ROC within 60 days from the date of the Annual General Meeting (AGM). Failure to file the annual return can result in financial penalties, which can range from a few thousand rupees to a substantial amount, depending on the duration of the delay.
Financial Statements (AOC-4)	Non-filing or delayed filing of financial statements can also result in penalties. The amount of the penalty typically depends on the extent of the delay.
Event-Based Forms	Various event-based forms, such as Form DIR-12 (for changes in directorship) or Form INC-22 (for changes in registered office), may have associated penalties for non-filing or delayed filing. The specific penalty amounts can vary based on the delay period.
Charge-related Forms (CHG Forms)	Companies must file forms related to the creation and satisfaction of charges, such as Form CHG-1 and Form CHG-4. Non-compliance can lead to penalties, the amount of which may depend on the specific violation.
Non-compliance with Other ROC Requirements	Failure to comply with other ROC requirements, such as changes in share capital, appointment or resignation of directors, or alteration of the company's memorandum and articles of association, may result in penalties.
Non-filing of Other ROC Forms	Depending on the specific form and non-compliance, penalties may apply.
Charge-related Forms (CHG Forms)	Companies must file forms related to the creation and satisfaction of charges, such as Form CHG-1 and Form CHG-4. Non-compliance with charge-related filings may lead to penalties, with the penalty amount dependent on the specific violation and delay.
Non-compliance with Other ROC Requirements	Failure to comply with other ROC requirements, such as changes in share capital, appointment or resignation of directors, or alteration of the company's memorandum and articles of association, may result in penalties. The penalty amount can vary based on the nature of the non-compliance.
Disqualification of Directors	In addition to financial penalties, non-compliance with ROC requirements can also result in the disqualification of directors, preventing them from holding office in any company for a specified period.

Non Filing Penalty

The Effect of NON-Filling of ROC Returns Are :

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