ROC & MCA Corporate Secretarial Compliance
Every company and Limited Liability Partnership registered in India must comply with periodic statutory filing requirements mandated by the Ministry of Corporate Affairs (MCA) under the Companies Act, 2013 and LLP Act, 2008. Failure to comply can lead to hefty daily penalties and disqualification of directors.
What This Service Entails
ROC compliance involves filing annual financial statements (Form AOC-4 / AOC-4 XBRL), annual returns (Form MGT-7 / MGT-7A), LLP Form 11 and Form 8, director KYC (DIR-3 KYC), filing changes in directorship (DIR-12), registered office changes (INC-22), share capital increases (SH-7), and charges registration (CHG-1).
Who Needs This Service?
- Private Limited Companies, OPCs, and Public Limited Companies
- Limited Liability Partnerships (LLPs) operational in India
- Companies making changes in management, shareholding, or registered office address
- Directors seeking to maintain active Director Identification Numbers (DIN)
- Entities preparing for bank debt or external equity investment requiring MCA due diligence
Key Benefits & Strategic Advantages
- Elimination of cumulative late filing penalties (₹100 per day per form under the Companies Act)
- Prevention of DIN deactivation and director disqualification under Section 164(2)
- Maintenance of spotless corporate records on the MCA portal for investor scrutiny
- Accurate drafting of statutory board minutes, AGM notices, and director reports
Step-by-Step Advisory & Execution Process
Checking master data on the MCA V3 portal and verifying filing status.
Preparing AGM/EGM notices, board minutes, and directors' reports.
Compiling AOC-4, MGT-7, or LLP returns with verified financial attachments.
Submitting forms with professional certification and tracking SRN approvals.
Required Information & Documents
- Audited financial statements (Balance Sheet, P&L, Notes to Accounts)
- Director's Report and Auditor's Report
- Notice of Annual General Meeting (AGM)
- Digital Signature Certificates (DSC) of directors and certifying professional
- List of shareholders and share transfer records
The MCA has transitioned all statutory filings to the MCA V3 portal. Filings require registered and business user credentials and active Digital Signature Certificates.
Common Pitfalls to Avoid
- Delaying DIR-3 KYC beyond September 30, attracting a mandatory ₹5,000 deactivation fee
- Failing to file Form AOC-4 within 30 days of the Annual General Meeting
- Neglecting LLP Form 11 (due May 30) and Form 8 (due October 30), incurring ₹100/day daily fines
- Failing to report commencement of business in Form INC-20A within 180 days of incorporation
Frequently Asked Questions
What is the penalty for late filing of MCA annual forms?
For companies, the late fee is ₹100 per day of delay per form. Additionally, continued default can trigger personal fines on officers in default and potential strike-off proceedings.
What is DIR-3 KYC and who must file it?
Every individual who holds a Director Identification Number (DIN) must complete annual DIR-3 KYC on or before September 30 each year, either through web-based OTP verification or e-form.
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