Last Updated on April 20, 2026
Running a tech company comes with multiple responsibilities, and staying compliant with ROC regulations in India is one of the most critical. As the financial year ends, businesses must focus on MCA filing due dates to avoid penalties and legal issues. Missing key filings, such as the AOC-4, and not understanding the MGT-7 due date can lead to heavy fines and compliance risks.
But don’t worry, you are not alone in this. There would be similar companies sailing with you, which is why you are here to get a checklist of all the ROC compliances you will need to meet. Stay with us until the end of the article to get a complete checklist that will ease your situation and help you adhere to all compliance requirements.
What are the ROC Compliances?
ROC compliances refer to mandatory filings and disclosures that companies must submit to the Registrar of Companies (ROC) under the Companies Act, 2013, governed by the Ministry of Corporate Affairs (MCA).
ROC compliance is important for monitoring your tech company. It carries a serious legal obligation that must be adhered to to avoid severe penalties. If you are running a tech company, these are the bare minimum compliances you will have to follow.
Why is it Important to follow ROC Compliance?
To avoid heavy penalties and maintain the goodwill of your company. Recently, ROC Patna levied a penalty of Rs 64,750 on the company and Rs 25,000 each on its officers in default for not filing Annual returns for FY 2021-22 as required under Section 92 of the Companies Act, 2013. The case is still pending for adjudication
Similarly, a Fin-tech company from Gwalior was also liable to pay a penalty of Rs 200,000 and Rs 50,000 on its officers in default for non-compliance with Section 137 of the Companies Act, 2013, which requires a company to file its financial statements within the prescribed time.
Maintaining proper ROC compliance in India ensures:
- Avoidance of penalties due to missed MCA filing due dates
- Smooth business operations
- Improved company credibility
- Prevention of director disqualification
ROC Compliance for Tech Companies – A Complete Guide
RoC compliances are mandatory filings to be made in accordance with the rules prescribed by law. It aims to foster transparency, and the companies are required to submit these forms and make disclosures to the Registrar of Companies under the Companies Act, 2013.
Staying updated with MCA filing due dates is essential to avoid penalties. Below are the key compliance requirements:
Important Annual Compliances:
- AOC-4 Filing (Financial Statements): Companies must file financial statements using AOC-4 within 30 days of the AGM. Delayed AOC-4 filing attracts additional fees.
- MGT-7 Due Date (Annual Return): Companies must file annual returns within 60 days of the AGM. Missing the MGT-7 due date can result in penalties and compliance issues.
- DIR-3 KYC: Mandatory for all directors before 30th June (As per the new rule).
- ADT-1 Filing: Auditor appointment within 15 days of AGM.
Company VS LLP
For Companies
| Compliance | Form | Due Date |
|---|---|---|
| AGM | — | Within 6 months of the FY end |
| Financial Statements | AOC-4 | Within 30 days of AGM |
| Annual Return | MGT-7 | Within 60 days of AGM |
| Auditor Appointment | ADT-1 | Within 15 days of AGM |
| DIR KYC | DIR-3 KYC | 30th June |
For LLPs
| Compliance | Form | Due Date |
|---|---|---|
| Annual Return | Form 11 | 30th May |
| Financial Statements | Form 8 | 30th Oct |
Penalties for Non-compliance
| S.no | Non-compliance | Penalty |
| 1. | Delayed filling | Rs. 100/- per day for each day of delay |
| 2. | Penalty on directors | Fine ranging from ₹10,000 to ₹1,00,000 |
| 3. | Penalty on the company | Fine ranging from ₹25,000 to ₹5,00,000 |
| 4. | If annual returns are not filed for 3 consecutive years | Disqualification up to 5 years |
| 5. | Non-activity or non-compliance | Strike the name of the company from the records. |
How to Comply with the Compliance?
- Prepare all financial statements on time. Don’t wait for the last minute.
- Conduct the AGM as mandated under the Companies Act, 2013, and get approval of the financial statement from the board members in advance
- Prepare the form and fill it out through the ROC e-filing portal.
- Double-check the contents of the form
- Verify and submit the form.
Conclusion
Complying with ROC requirements is not just a statutory requirement but also necessary for the smooth functioning of the company. When you file all your returns correctly, it helps you understand your standing in the company. The entire health of the system depends upon the financial statement. Ensuring deadlines are met is important to avoid unnecessary legal issues and financial consequences.
As we move through 2026, the integration of technology and expert oversight is the only way to ensure that your corporate records remain an asset rather than a liability.
How can we help?
At Kanakkupillai, we simplify ROC compliance with end-to-end support, from document preparation to timely filing. Our experts ensure zero delays, zero penalties, and complete peace of mind.
Ready to elevate your compliance strategy for the 2026 season? Discover how modern technology can simplify your annual ROC filings. Reach out to our expert team today to explore smarter, faster compliance solutions.
Frequently asked questions
1. What is ROC compliance?
These are mandatory filings to be done with the Registrar of Companies.
2. Who should adhere to these compliances?
All companies and limited liability partnerships are required to adhere to the compliance structure.
3. What is the penalty for non-compliance?
Failure to comply with ROC compliance India requirements, including delayed AOC-4 filing or missing the MGT-7 due date, can result in:
- ₹100 per day penalty for late filings
- Director disqualification
- Company strike-off
- Heavy fines for the company and officers
4. Can we file the forms online?
Yes. E-filing is enabled by the MCA. You have to log in to the MCA e-filing portal.
