#AnnualROCfiling Archives

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...

2026Annual ROC Filing for Companies: AOC-4 and MGT-7 Due Dates, Documents and Penalties

November 13, 2026by Ansh Nagpal

Annual ROC filing, in short: every company files two forms with the Registrar of Companies each year: Form AOC-4 (financial statements) within 30 days of its AGM under Section 137, and Form MGT-7 or MGT-7A (annual return) within 60 days of the AGM under Section 92. Late filing costs ₹100 a day per form, plus...