MCA Filings & ROC Compliance Services In India

Companies and LLPs registered in India are required to comply with various requirements under the Companies Act and applicable MCA regulations. Regular filings help keep statutory records updated and maintain compliance.

What is MCA?

MCA (Ministry of Corporate Affairs) is the government ministry responsible for administering corporate laws and regulating companies and LLPs in India.

What is ROC?

ROC (Registrar of Companies) maintains statutory records of companies and LLPs and receives prescribed filings and documents through the MCA system.

Annual MCA & ROC Filings

Annual compliance requirements depend on the type and status of the entity. For companies, these may include:

Financial statement filing
Annual return filing
Auditor-related filings, where applicable
Other prescribed annual information

Common company forms include AOC-4, MGT-7 and MGT-7A, depending on the company and applicable requirements. MCA records also include AOC-4 XBRL for companies covered by the applicable XBRL requirements.

Event-Based MCA Filings

Certain changes in a company or LLP may require filing with the MCA/ROC within the prescribed time.

These may include:

Appointment or resignation of directors
Change in registered office
Change in share capital or ownership
Allotment or transfer of shares
Appointment of MD/WTD or other key personnel
Creation or modification of charges
Change in other statutory information

The applicable form depends on the nature of the event. MCA records include forms such as DIR-12, SH-7, CHG-1, INC-22 and MGT-14 for specific compliances.

AGM & Statutory Records

Companies also need to maintain applicable corporate records, including AGM-related documentation, minutes and statutory records. The required records and compliance depend on the type of entity and applicable provisions.

XBRL Filing

Certain companies are required to file financial statements in XBRL format. Applicability depends on the prescribed criteria, including specified listed companies, paid-up capital, turnover and other applicable conditions.

LLP Compliance

LLPs have separate annual and event-based filing requirements. The applicable forms and timelines depend on the LLP’s structure, financial information and changes during the year.

Pending or Default MCA Compliance

If annual or other required filings remain pending, the entity may face additional fees and other compliance consequences. Pending filings should be reviewed and completed as applicable before regular compliance is resumed.

MCA Filings & ROC Compliance Assistance

NRI CA Services can assist with annual MCA filings, ROC compliance, event-based filings, company and LLP compliance, statutory updates and other applicable MCA requirements.