MCA / ROC Filing
MCA/ROC filing is the mandatory submission of statutory forms, financial statements and returns by Indian companies and LLPs to the Registrar of Companies through the Ministry of Corporate Affairs portal.
In plain English
Filings fall into two groups: annual filings such as financial statements and the annual return, and event-based filings triggered by corporate actions like a change in directors, registered office, share capital or charge creation. Each carries its own form and deadline, and late filing attracts per-day additional fees.
Why it matters
Additional fees for late filing accrue daily and are not discretionary. Persistent default can lead to director disqualification and, in serious cases, strike-off of the company. It is one of the most mechanically avoidable compliance failures.
Example
A private company appointing a new director must file the prescribed form with the ROC within the statutory period. Missing it converts a routine filing into an escalating additional-fee liability.
Under Indian law
Filings are made under the Companies Act, 2013 and the LLP Act, 2008 through the MCA portal. The MCA has migrated forms across portal versions, so form names and filing mechanics should be confirmed against current MCA guidance.
How LexVio handles it
MCA/ROC is one of four regulators LexVio monitors, with an automated filing calendar and 14-day pre-deadline alerts.
LegalTech & Compliance AICommon questions
What happens if an ROC filing is late?
Additional fees accrue on a per-day basis until the filing is made. Continued default can lead to further consequences including director disqualification.