{"id":16972,"date":"2019-01-25T08:17:40","date_gmt":"2019-01-25T08:17:40","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=16972"},"modified":"2026-04-07T17:17:27","modified_gmt":"2026-04-07T11:47:27","slug":"roc-full-form","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/","title":{"rendered":"ROC Full Form| Functions | Compliances"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#What_is_ROC_Full_Form\" title=\"What is ROC Full Form?\">What is ROC Full Form?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Functions_of_the_ROC\" title=\"Functions of the ROC\">Functions of the ROC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Company_Registration_Procedure_How_does_ROC_register_a_Company\" title=\"Company Registration Procedure. How does ROC register a Company?\">Company Registration Procedure. How does ROC register a Company?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Filing_ROC_Compliance\" title=\"Filing ROC Compliance\">Filing ROC Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Annual_Compliance_Filing\" title=\"Annual Compliance Filing\">Annual Compliance Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#ROC_Filling_Forms\" title=\"ROC Filling Forms\">ROC Filling Forms<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Form_23AC_Balance_Sheet_Form_23_ACA_Profit_and_Loss_Account\" title=\"Form\u00a0 23AC (Balance Sheet) &amp; Form 23 ACA (Profit and Loss Account)\">Form\u00a0 23AC (Balance Sheet) &amp; Form 23 ACA (Profit and Loss Account)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Form_20B_OR_Form_21A_Annual_Returns\" title=\"Form 20B OR Form 21A (Annual Returns)\">Form 20B OR Form 21A (Annual Returns)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Form_66_Compliance_Certificate\" title=\"Form 66 (Compliance Certificate)\">Form 66 (Compliance Certificate)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Salient_features_of_ROC\" title=\"Salient features of ROC\">Salient features of ROC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#ROC_can_refuse_to_register\" title=\"ROC can refuse to register\">ROC can refuse to register<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#The_role_of_ROC_continues_even_after_the_registration_of_a_company\" title=\"The role of ROC continues even after the registration of a company\">The role of ROC continues even after the registration of a company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalraasta.com\/blog\/roc-full-form\/#Filling_resolutions_with_the_Registrar_of_Companies\" title=\"Filling resolutions with the Registrar of Companies\">Filling resolutions with the Registrar of Companies<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_ROC_Full_Form\"><\/span>What is ROC Full Form?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">The ROC full form, Registrar of Companies, is an office under the Ministry of Corporate Affairs which looks after the administration, as well as,\u00a0 <a href=\"https:\/\/legalraasta.com\/private-limited-company-registration\/\">registration of companies<\/a>, and Limited Liability Partnerships. As of today, there are over 22 Registrar of Companies established all over the country in the major states. The registrar of companies is so pivotal for the administration of the companies that some states such as Tamil Nadu and Maharashtra, have more than one ROC. The\u00a0 <a href=\"https:\/\/www.legalraasta.com\/file-roc-compliance-for-private-limited-company\/\">ROC compliances<\/a> are mandated under the Companies Act, 2013.\u00a0The Companies Act dictates that it is the duty of the ROC to register Private limited companies in addition to granting <a href=\"https:\/\/www.legalraasta.com\/llp-registration\/\">LLP Registration<\/a> to eligible business institutions.<\/p>\n<p style=\"text-align: justify;\">The ROC as the name suggests is the registry of records, identifying with the companies listed with them accessible for assessment by individuals from open on installment charge.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Functions_of_the_ROC\"><\/span>Functions of the ROC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\u00a0ROC looks after the registration of a company also known as <a href=\"https:\/\/companyregistrationonline.in\/private-limited-company-registration\/\">Company Incorporation.<\/a><\/li>\n<li>\u00a0The Registrar of Companies is responsible for the regulation and reporting of companies, their shareholder, as well as, directors and is in charge of the administration of government reporting of several matters related to the\u00a0company such as annual filing of various documents.<\/li>\n<li>\u00a0ROC plays a vital role in fostering, facilitating, and maintaining a healthy business environment<\/li>\n<li>The approval of the Registrar of Companies is required for the companies to even come into existence. The ROC\u00a0 furnishes the certificate of incorporation which serves as conclusive evidence of the existence of the company. Once a company has been registered in the registrar,\u00a0 it can cease to exist unless and until its name has been struck off from the registrar.<\/li>\n<li>In addition to these functions, the ROC\u00a0 can ask for supplementary information with regards to the operations of the company. ROC is also well within their rights to search the place of business of the enterprise, as well as, seizure of the books of account without the need for any warrants or approvals from the court.<\/li>\n<li>\u00a0 ROC can also file can also file a petition for the winding up of the company.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Company_Registration_Procedure_How_does_ROC_register_a_Company\"><\/span>Company Registration Procedure. How does ROC register a Company?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">The Certificate of Incorporation furnished by the registrar of companies is the only way in which a company can come into existence in India once they have given the required statutory documents. The procedure to incorporate a company in the country requires the promoters of the company to furnish a bunch of documents. The extensive list of documentation consists of the following: a)\u00a0 <a href=\"https:\/\/www.legalraasta.com\/memorandum-of-association-moa\/\">Memorandum of Association (MoA)<\/a>.\u00a0 \u00a0b) <a href=\"https:\/\/www.legalraasta.com\/article-of-association\/\">Articles of Association\u00a0<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Filing_ROC_Compliance\"><\/span>Filing ROC Compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">The amended Companies Act of 2013 dictates that the Companies registered with the Registrar of Companies has to comply with the rules and regulations set by the Registrar. The major compliance with the ROC is the Annual Filing. Notwithstanding,\u00a0 annual return draft, revelation by directors,\u00a0 and refreshing the Statutory Register are additionally included within the ROC compliances. The ROC compliances a company has to adhere to are very pivotal in order to avoid prompting of any punishments\u00a0and problems with the law for the company.\u00a0 The compliance forms are necessary to be noted with the annual returns etc. Moreover,\u00a0 the Service of Corporate Affairs enables you to record the forms online.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Annual_Compliance_Filing\"><\/span>Annual Compliance Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Annual Compliance Filing is a filing mandated by the Registrar facilitated by the filing of specified forms. These filings are done under the directives of the Companies Act, 2013. These annual filings of the ROC are very vital to the operations of the company and should not be skipped under any circumstances. The aim of these compliance filings is to file the returns and asses the financial situation of the company. Monetary accounting of the company needs to be performed.\u00a0 The accounting needs to be done with extreme precision.\u00a0 You should go ahead and read more about:<br \/>\n<a href=\"https:\/\/www.legalraasta.com\/blog\/compliances-of-private-limited-company\/\">Annual Compliances of Private Limited Company<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"ROC_Filling_Forms\"><\/span>ROC Filling Forms<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under the\u00a0 Annual Filing Compliances of the ROC, given below are the forms.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_23AC_Balance_Sheet_Form_23_ACA_Profit_and_Loss_Account\"><\/span>Form\u00a0 23AC (Balance Sheet) &amp; Form 23 ACA (Profit and Loss Account)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">As soon as the <a href=\"https:\/\/www.legalraasta.com\/blog\/annual-general-meeting-under-companies-act\/\">Annual General\u00a0 Meeting<\/a> is conducted, within 30\u00a0 days,\u00a0 A Copy of the Balance Sheet has to be recorded with the ROC. If in case the AGM is not conducted, the duplicate of the balance sheet\/ benefit and misfortune account has to be e-documented\u00a0within 30 days from the date on which the meeting should have been conducted. In addition to this,\u00a0 an announcement of the reality and the reasons thereof must also be recorded alongside the balance sheet.<\/p>\n<p>Where balance sheet is laid previously however not received at the AGM or the AGM was deferred without embracing the balance sheet, an announcement of the reality and reasons thereof must be documented alongside the balance sheet, and so forth inside 30 long periods of the AGM.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_20B_OR_Form_21A_Annual_Returns\"><\/span>Form 20B OR Form 21A (Annual Returns)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Annual Return form should be recorded with the ROC in an electronic mode inside 60 days from the date of holding the annual general meeting. Where the annual general meeting has not been held, the return is required to be documented inside 60 days from the date on which the annual general meeting ought to have been held<\/p>\n<p>According to sec 161, the return is to be appropriately marked carefully and the imperative testaments to be joined. If there should be an occurrence of a company whose offers are recorded on a perceived stock trade; the return is to be likewise marked carefully by a secretary in entire time rehearse.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_66_Compliance_Certificate\"><\/span>Form 66 (Compliance Certificate)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certain companies whose paid up share capital for the year in the scope of Rs. 10 lakhs to 50 crores are required to record a Compliance Certificate in Form 66 with the accompanying provisions:<\/p>\n<ul>\n<li>The companies having paid up capital of more than \u20b9 10lacs needs to carefully record with the ROC a compliance declaration which is gotten from a Company Secretaries in entire time Practice inside 30 days from the date of the annual general meeting, alongside the Annual Report<\/li>\n<li>In the event that the Annual General Meeting of the company isn&#8217;t held for that year, the previously mentioned Compliance Certificate to be carefully documented with the ROC inside 30 days from the most recent day at the latest which that meeting ought to have been held.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Salient_features_of_ROC\"><\/span>Salient features of ROC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"ROC_can_refuse_to_register\"><\/span>ROC can refuse to register<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>ROC can refuse to register a company on various grounds. The Memorandum of Association (MOA) which is filled with the registrar comprises of five clauses viz. name clause; objects clause; registered office clause; capital clause and liability clause. The registrar needs to ensure that no registration is allowed for companies having an objectionable name. The registrar could also decline to register any company which has unlawful objectives.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_role_of_ROC_continues_even_after_the_registration_of_a_company\"><\/span>The role of ROC continues even after the registration of a company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is no end to the association of the ROC and a company. For instance, a company might require changing its name, objectives or registered office. In every such instance, a company would have to intimate the ROC after completion of the formalities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Filling_resolutions_with_the_Registrar_of_Companies\"><\/span>Filling resolutions with the Registrar of Companies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As per the provisions contained in section 117 of the Companies Act, every resolution is required to be filed with the ROC within 30 days of being passed. The Registrar of Companies needs to record all such resolutions. The Company law has also laid down the penalty in case of failure to file the resolutions with the registrar within the stipulated time. In other words, a company is required to intimate the Registrar of Companies concerning all of its activities which includes appointing directors or managing directors, issuing prospectus, appointing sole-selling agents, or the resolution regarding voluntary winding up, etc.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is ROC Full Form? The ROC full form, Registrar of Companies, is an office under the Ministry of Corporate Affairs which looks after the administration, as well as,\u00a0 registration of companies, and Limited Liability Partnerships. As of today, there are over 22 Registrar of Companies established all over the country in the major states. The [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":16977,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[556],"tags":[1093,621,622,1095,1094,1096,623,1088,1092,1089,1090,624,1091],"class_list":["post-16972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-articles","tag-registrar-of-comapnies-india","tag-registrar-of-companies","tag-registrar-of-companies-india","tag-registrar-of-companies-kerala","tag-registrar-of-companies-list-of-directors","tag-registrar-of-companies-website","tag-roc","tag-roc-full-form","tag-roc-full-form-in-hindi","tag-roc-functions-roc-compliances","tag-roc-in-india","tag-roc-india","tag-roc-registrar-of-companies-in-india"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ROC Full Form | Functions | Compliances - 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