ROC Compliance Forms and Documents under the Companies Act, 2013

Companies incorporated in India are required to make various statutory filings with the Registrar of Companies (ROC) and the Ministry of Corporate Affairs (MCA). The applicable filing depends on the type of company, its transactions, financial year, directors, shareholders and events occurring during its life cycle. This guide explains important annual and event-based ROC compliance forms under the Companies Act, 2013 and the Rules made under it.

The Companies Act, 2013 does not prescribe one identical filing checklist for every company. A private company, public company, One Person Company (OPC), small company, dormant company, foreign company and other prescribed classes may have different compliance requirements. Companies should therefore identify the statutory provision, applicable Rules, prescribed form and filing deadline for each transaction or compliance event.

Important: MCA forms and electronic filing procedures are periodically amended or migrated on the MCA21 system. Before filing, verify the current form, instruction kit, applicable fee and due date on the official Ministry of Corporate Affairs portal.

What is ROC compliance?

ROC compliance broadly refers to the statutory information, returns, financial statements, resolutions, notices and other documents that a company is required to file with the Registrar under the Companies Act, 2013 and the Rules made thereunder.

Some filings are annual compliances, while others are event-based compliances. An event-based filing becomes applicable only when a specified transaction or corporate event takes place, such as allotment of securities, appointment or resignation of a director, passing of specified resolutions, creation or satisfaction of a charge, or alteration of the company's constitutional documents.

Important annual ROC compliance forms

Form Purpose Relevant provision / general requirement
AOC-4 Filing of financial statements and other prescribed documents with the Registrar. Section 137 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014. Subject to statutory exceptions, financial statements are generally filed within 30 days of the AGM.
AOC-4 XBRL Filing financial statements in XBRL format by companies to which the prescribed XBRL requirements apply. Section 137 read with the Companies (Accounts) Rules, 2014 and the applicable XBRL filing requirements.
MGT-7 / applicable annual return form Annual return containing prescribed corporate, membership, management and other particulars. Section 92 of the Companies Act, 2013. The annual return is generally required to be filed within 60 days from the date of the AGM, subject to the Act and applicable Rules.
ADT-1 Intimation regarding appointment of auditor. Section 139 and the Companies (Audit and Auditors) Rules, 2014. The company is required to intimate the Registrar regarding appointment of its auditor in the prescribed manner.
DPT-3 Return relating to deposits and prescribed particulars of money or loans not treated as deposits. Companies (Acceptance of Deposits) Rules, 2014. Applicability depends on the nature of receipts and statutory exemptions.
DIR-3 KYC / DIR-3 KYC Web KYC compliance for individuals holding a Director Identification Number, where applicable. Companies (Appointment and Qualification of Directors) Rules, 2014 and MCA requirements.
MSME Form I Half-yearly return relating to specified outstanding payments to micro or small enterprises. Applicable to specified companies having reportable outstanding amounts payable to micro or small enterprises under the applicable statutory framework.

Important event-based ROC forms

Form Purpose Relevant provision / use
PAS-3 Return / intimation of allotment of securities. Sections 39(4) and 42(9), as applicable, read with the Companies (Prospectus and Allotment of Securities) Rules, 2014.
MGT-14 Filing of resolutions and agreements required to be registered with the Registrar. Section 117 of the Companies Act, 2013. It applies to resolutions and agreements specified by the Act, subject to applicable exemptions.
DIR-12 Particulars relating to appointment of directors and key managerial personnel and changes among them. Used for prescribed changes involving directors and key managerial personnel under the Companies Act and applicable Rules.
DIR-11 Notice of resignation by a director to the Registrar, where applicable. Section 168 and the Companies (Appointment and Qualification of Directors) Rules, 2014.
INC-22 Notice of registered office or change in the situation of registered office. Section 12 of the Companies Act, 2013 and the Companies (Incorporation) Rules, 2014.
SH-8 Letter of offer in relation to buy-back of securities. Section 68 and the Companies (Share Capital and Debentures) Rules, 2014, where applicable.
SH-11 Return in respect of buy-back of securities. Filed in connection with completion of a buy-back under Section 68 and the applicable Rules.
MR-1 Return relating to appointment of managing director, whole-time director or manager. Section 196 read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, where applicable.
CHG-1 Registration of creation or modification of specified charges. Sections 77 and 78 and the Companies (Registration of Charges) Rules, 2014, as applicable.
CHG-4 Intimation of satisfaction of charge. Section 82 of the Companies Act, 2013 and applicable Rules.
BEN-2 Return to the Registrar regarding significant beneficial ownership declarations received by the company. Section 90 of the Companies Act, 2013 and the Companies (Significant Beneficial Owners) Rules, 2018.

Special-category company filings

Form FC-4 - Foreign company annual return

Form FC-4 is used for the annual return of a foreign company registered under the Companies Act, 2013. Foreign companies must separately consider the provisions of Chapter XXII of the Act and the Companies (Registration of Foreign Companies) Rules, 2014.

Form MSC-3 - Return of dormant company

A company having dormant status is required to comply with the special provisions governing dormant companies. Form MSC-3 is the prescribed return associated with dormant-company compliance under Section 455 and the Companies (Miscellaneous) Rules, 2014.

Meaning of important Companies Act provisions

Section 92 - Annual return

Section 92 governs the annual return of a company. The return contains prescribed information concerning matters such as the company's registered office, principal business activities, holding and subsidiary relationships, securities, members, promoters, directors and key managerial personnel, meetings and other statutory particulars. The exact disclosures depend on the Act, Rules and form applicable to the company.

Section 117 - Resolutions and agreements

Section 117 requires specified resolutions and agreements to be filed with the Registrar within the prescribed period. MGT-14 is the principal form associated with this filing. Not every board or shareholder resolution is required to be filed; the nature of the resolution and any applicable statutory exemption must be checked.

Section 137 - Filing of financial statements

Section 137 deals with filing financial statements with the Registrar. A copy of the financial statements, including prescribed accompanying documents, is required to be filed within the statutory period. AOC-4 or another applicable AOC filing form is used according to the class and circumstances of the company.

Section 168 - Resignation of director

Section 168 deals with resignation of a director. The company is required to take the prescribed steps and file the necessary information with the Registrar. A resigning director should also consider the filing requirements applicable to the director under the Act and Rules.

Old and discontinued compliance forms

Older compliance material on the internet may refer to forms that are no longer used for the same purpose. Companies should not rely on an old form number merely because it appears in an earlier compliance checklist.

For example, older references to INC-21 as the general declaration for commencement of business should not be treated as the current filing procedure. Current commencement-of-business requirements should be checked under Section 10A of the Companies Act, 2013 and the presently prescribed MCA form and Rules.

Similarly, legacy references such as Form 5INV, I-XBRL and A-XBRL should not be used as a current general ROC compliance checklist. Current Investor Education and Protection Fund, XBRL and cost-audit filings should be verified through the current MCA21 system and applicable Rules.

How to file company forms on MCA21

  1. Identify the applicable provision of the Companies Act, 2013 and the relevant Rules.
  2. Determine whether the compliance is annual, event-based or applicable only to a specified class of company.
  3. Visit the official MCA portal and sign in using the appropriate MCA21 credentials.
  4. Open the relevant company filing service or search for the prescribed form.
  5. Complete the webform and attach the documents required by the current instruction kit.
  6. Ensure that the authorised signatory has a valid Digital Signature Certificate where DSC authentication is required.
  7. Complete professional certification where the Act, Rules or form requires certification.
  8. Submit the form, complete DSC-related steps where applicable and pay the prescribed filing fee.
  9. Retain the SRN and acknowledgement for the company's statutory records.
Due dates: Filing deadlines can depend on the company's financial year, AGM date, date of a resolution, allotment, appointment, resignation, creation of charge or another triggering event. MCA may also issue circulars, notifications or system-related filing relaxations. Verify the applicable due date before filing.

Consequences of non-compliance

Failure to file a statutory form or document within the prescribed period may result in additional filing fees and, depending on the provision involved, statutory penalties or adjudication proceedings against the company and officers in default. Persistent non-compliance can also affect the company's compliance status and may create difficulties in completing subsequent corporate filings.

Directors and officers should therefore maintain a compliance calendar covering both recurring annual filings and event-based filings.

Official MCA resources

Last reviewed: September 16, 2026. Users should verify the latest MCA notifications, Rules, form versions and filing instructions before making a statutory filing.