2026MCA vs ROC: What Is the Difference Under the Companies Act, 2013?

November 13, 2026by Ansh Nagpal

MCA vs ROC, in short: the Ministry of Corporate Affairs (MCA) is the central government ministry that administers the Companies Act, 2013, writes the rules and runs the MCA filing portal. A Registrar of Companies (ROC) is an MCA office, set up under Section 396, that registers companies and processes their filings for a state or region.

Last updated: 13 November 2026 · Reviewed by Manoj Chawla, ACS, KNM India

MCA and ROC compared (table block)

PointMCAROC
What it isMinistry of the Government of IndiaOffice of the MCA, one per state or region
Law it works underCompanies Act, 2013 and Limited Liability Partnership Act, 2008Section 396 of the Companies Act, 2013
Main jobsMakes rules, issues notifications and general circulars, runs the MCA portalRegisters companies and LLPs, keeps their records, processes filings, issues notices
How a company deals with itFiles forms and pays fees on the MCA portalThe ROC for the company’s registered office processes those forms
ExampleGeneral Circular No. 05/2026 extended FY 2025-26 AOC-4 and MGT-7 datesApproves an AGM extension filed in Form GNL-1; can strike a company off under Section 248

Is ROC filing the same as MCA filing?

Yes. Both phrases describe the same thing: a form filed on the MCA portal and processed by the company’s ROC. Annual ROC filing means Form AOC-4 and Form MGT-7 or MGT-7A. See the annual ROC filing guide

Frequently asked questions

What is the full form of MCA in company law?

Ministry of Corporate Affairs. It is the Government of India ministry responsible for company law and LLP law.

Is the ROC under the MCA?

Yes. Each Registrar of Companies is an office of the Ministry of Corporate Affairs, set up under Section 396 of the Companies Act, 2013.

Which ROC does my company come under?

The ROC with jurisdiction over the state or union territory where your registered office is located. MCA lists ROC offices and their jurisdictions on mca.gov.in.

Where are ROC forms filed?

Online, on the MCA portal, using the DSC of the authorised signatory. There is no separate ROC filing website.

KNM’s secretarial team handles MCA filings and ROC correspondence for Indian and foreign-owned companies. See secretarial services. Then the disclaimer line.

Ansh Nagpal

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