ROC (Registrar of Companies)
The government office under the Ministry of Corporate Affairs responsible for registering companies and LLPs and overseeing their ongoing statutory filings.
The Registrar of Companies is the state-level office, functioning under the Ministry of Corporate Affairs, that handles company and LLP incorporation and receives the ongoing statutory filings companies are required to make: annual financial statements, annual returns, changes in directors, charges on assets, and more. Every company is registered with the ROC of the state where its registered office is located.
Missing ROC filing deadlines, most notably the annual return and financial statements after the AGM, attracts escalating additional fees the longer the delay continues, and prolonged non-compliance can eventually lead to a company being marked as a defaulter or struck off the register. Routine ROC compliance is one of the more predictable, calendar-driven parts of running a private limited company in India.
This glossary entry is for general informational purposes only and does not constitute professional tax, legal, or financial advice. Rules and rates change, so consult a qualified Chartered Accountant for advice specific to your situation.