Mandatory Requirement: ROC compliance is mandatory for all companies and LLPs registered under the Companies Act, 1956 or the Companies Act, 2013.

Annual Filing: One of the primary aspects of ROC compliance involves the annual filing of various documents and forms with the Registrar of Companies. This includes financial statements, annual returns, and other essential documents.

Due Dates: ROC compliance has specific due dates for filing various documents, and companies must ensure that they meet these deadlines to avoid penalties and legal consequences.

Annual Returns: An annual return must be filed with the ROC, providing details about the company's shareholders, directors, and other key information.

Changes in Company Structure: Any changes in the company's structure, such as the appointment or resignation of directors or changes in the registered office address, must be promptly reported to the ROC.

Annual General Meeting (AGM): Most ROC compliance filings coincide with the company's Annual General Meeting, which is a crucial event for companies to conduct their affairs transparently and report to shareholders.

Transparency and Accountability: ROC compliance plays a crucial role in maintaining transparency and accountability in the corporate sector, safeguarding the interests of stakeholders and the public.

Legal Adherence: ROC compliance ensures that a company operates within the legal framework and adheres to the regulations and provisions of the Companies Act, 2013. This reduces the risk of legal issues and penalties.

Transparency: Compliance with ROC requirements promotes transparency in business operations. It provides stakeholders, including shareholders, investors, and the public, with access to accurate and up-to-date information about the company.

Credibility: Companies that meet ROC compliance standards are often viewed as more credible and trustworthy by investors, lenders, and potential business partners.

Avoidance of Penalties: Compliance helps businesses avoid penalties and fines that may be imposed for non-compliance, which can be financially burdensome.

Business Continuity: Maintaining ROC compliance ensures the company's legal status and allows it to operate without disruptions or legal challenges.

Access to Funding: Compliance is often a prerequisite for accessing external funding sources, such as bank loans, venture capital, or private equity investments.

Investor Confidence: Compliance fosters investor confidence as it demonstrates the company's commitment to following best practices and legal obligations.

Good Corporate Governance: ROC compliance encourages good corporate governance practices, which can lead to improved decision-making and long-term sustainability.

Ease of Expansion: Compliant businesses find it easier to expand into new markets, acquire other companies, or form partnerships, as they have a solid regulatory foundation.

Enhanced Reputation: A reputation for adhering to ROC regulations can positively impact a company's brand and image in the marketplace.

Enhanced Reputation: A reputation for adhering to ROC regulations can positively impact a company's brand and image in the marketplace.

Reduced Risk: Compliance reduces the risk of legal disputes, regulatory investigations, and corporate governance challenges.

Shareholder Protection: ROC compliance protects the interests of shareholders by ensuring that the company operates in a transparent and accountable manner.

Efficient Record-Keeping: Compliance mandates proper record-keeping, which can benefit the company in terms of organizational efficiency and internal management.

Access to Public Records: ROC compliance makes essential information about the company, such as financial statements and annual returns, available for public scrutiny. Smoother Transactions: Compliant companies find it easier to engage in mergers, acquisitions, and other corporate transactions due to their clean and verifiable financial and legal records.

Company Compliance Checklist	Description and Timeline
First Board Meeting	The First Meeting of the Board of Directors is required to be held within 30 days of Incorporation of the Company. Notice of BM must be sent to every director at least 7 days before the meeting.
Subsequent Board Meetings	Minimum 4 Board Meetings to be held every year with not more than 120 days gap between two meetings.
Filing of Disclosure of interest by Directors	Every director at: ‐ First meeting in which he participates as director; or ‐ First meeting of Board in every FY; or ‐ Whenever there is a change in disclosures Shall disclose in Form MBP‐1 (along with a list of relatives and concerns of relatives in the Company as per RPT definition), his concern or interest in any company, body corporate, firm, or other association of individuals (including shareholding interest). Form MBP‐1 shall be kept in the records of the company.
Appoint or resignation of Auditor	Reporting of director appointments, resignations, or changes in the Board of Directors using Form DIR-12
Annual General Meeting	Companies are required to conduct an AGM within six months from the end of the financial year and file the AGM-related documents with the ROC.
Annual Return	Filing of the annual return, typically in Form MGT-7, which provides information about the company's shareholders, directors, and financial performance.
Financial Statements	Submission of financial statements, including the balance sheet, profit and loss statement, and cash flow statement, typically in Form AOC-4
Statutory Audit of Accounts	Every Company shall prepare its Accounts and get the same audited by a Chartered Accountant at the end of the Financial Year compulsorily. The Auditor shall provide an Audit Report and the Audited Financial Statements for the purpose of filing it with the Registrar.
Change of Address	Reporting any change in the registered office address of the company within prescribed timelines
Director Identification Number (DIN)	Ensuring that all directors have a valid DIN and that any changes in DIN details are updated with the ROC. Annual KYC is mandetory to all DIN holder otherwise penalty of Rs. 5000 is applicable
Dissolution and Liquidation	Filing documents related to the dissolution and liquidation of the company or LLP, if applicable.

Events	Details
Change in Name	If a company changes its name, it must file Form INC-24 with the ROC along with the requisite documents.
Change in Registered Office	Companies and LLPs must file Form INC-22 or Form LLP-4, respectively, to report any change in their registered office address.
Change in Authorized Capital	Companies can increase their authorized capital by filing Form SH-7 with the ROC and obtaining shareholder approval through a resolution.
Change in Paid-up Capital	Companies are required to file Form PAS-3 with the ROC when there is a change in the paid-up capital.
Alteration of Memorandum and Articles of Association	Any changes to the company's memorandum or articles of association must be reported to the ROC by filing the necessary forms.
Conversion of Private Company to Public Company	Companies must file Form SH-7 and Form INC-27 to convert from a private company to a public company.
Conversion of Public Company to Private Company	A public company wishing to convert to a private company must file Form INC-27 and Form SH-7 with the ROC.
Appointment or Resignation of Directors	Any appointment or resignation of directors must be reported to the ROC using Form DIR-12.
Change in Director's Particulars	Companies must update the ROC with any changes in director's particulars by filing Form DIR-6.
Change in Statutory Auditor	Companies must inform the ROC about changes in their statutory auditor by filing Form ADT-3.
Change in Shareholding Pattern	Significant changes in shareholding patterns, such as transfer or acquisition of substantial shares, must be reported to the ROC.
Creation or Satisfaction of Charges	Companies must file Form CHG-1 for the creation of charges and Form CHG-4 for the satisfaction of charges with the ROC.
Issue of Debentures	Companies issuing debentures must file Form DPT-4 to report the creation of debenture trusts.
Shift in Objects Clause	If a company decides to alter its objects clause, it must file Form MGT-14 with the ROC.
Amalgamation or Merger	When companies undergo mergers or amalgamations, they must file a scheme of amalgamation with the ROC.
Change in Company Type	Changing the type of company (e.g., private to public or vice versa) requires filing the necessary forms with the ROC.
Amalgamation or Merger	When companies undergo mergers or amalgamations, they must file a scheme of amalgamation with the ROC.
Change in Company Type	Changing the type of company (e.g., private to public or vice versa) requires filing the necessary forms with the ROC.

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.