ROC Forms under the Companies Act, 2013: Updated MCA Filing Guide
Companies registered in India make statutory filings with the Registrar of Companies (ROC) through the Ministry of Corporate Affairs (MCA) portal. The applicable form depends on the event or compliance involved, such as incorporation, change of registered office, appointment of directors or auditors, allotment of securities, deposits, charges, annual accounts or annual return.
What are ROC forms?
ROC forms are statutory forms or webforms prescribed under the Companies Act, 2013 and the rules made under it. They are used to submit applications, returns, notices, declarations and other documents to the Registrar of Companies, the Regional Director or the Central Government, as applicable.
The form prefixes generally identify the subject matter. For example, INC relates to incorporation, PAS to prospectus and allotment of securities, SH to share capital, DPT to deposits, CHG to charges, MGT to management and administration, AOC to accounts, ADT to auditors and DIR to directors.
For the current filing interface, instruction kits, fees, notifications and availability of forms, users should verify the official Ministry of Corporate Affairs portal before filing.
Incorporation and registered office forms
Section 7 of the Companies Act, 2013 governs incorporation of a company and requires filing of the prescribed incorporation documents and information with the Registrar. Modern incorporation is integrated through SPICe+ and linked services rather than the old INC-1, INC-2 and INC-7 process.
| Form / service | Purpose | Relevant provision / note |
|---|---|---|
| SPICe+ Part A | Reservation of name for a new company when used as part of incorporation. | Integrated incorporation service under the Companies Act, 2013 and incorporation rules. |
| SPICe+ Part B | Integrated application for incorporation and related registrations. | Primarily linked with Section 7 and the Companies (Incorporation) Rules, 2014. |
| INC-3 | Consent of nominee of a One Person Company, where applicable. | OPC compliance under the incorporation framework. |
| INC-20A | Declaration for commencement of business by a company having share capital, where Section 10A applies. | Section 10A. |
| INC-22 | Notice of situation or change of situation of registered office. | Section 12 and applicable rules. |
| URC-1 | Application by an eligible entity for registration as a company. | Section 366 and Companies (Authorised to Register) Rules. |
| FC-1 | Information to be filed by a foreign company establishing a place of business in India. | Foreign company provisions in Chapter XXII. |
Directors and managerial personnel
The Companies Act contains separate requirements for appointment, resignation, identification and disclosures relating to directors and key managerial personnel. The exact filing obligation depends on the event and the category of company.
| Form | Purpose | Key legal context |
|---|---|---|
| DIR-3 | Application for allotment of Director Identification Number in cases where it is required independently of incorporation. | Sections 153 and 154 and applicable rules. |
| DIR-3 KYC / KYC Web | KYC compliance for DIN holders, as applicable. | Companies (Appointment and Qualification of Directors) Rules, 2014. |
| DIR-5 | Application for surrender of DIN in prescribed circumstances. | Director identification rules. |
| DIR-11 | Notice of resignation by a director, where filed by the resigning director. | Section 168 and applicable rules. |
| DIR-12 | Particulars of appointment, cessation or change relating to directors and key managerial personnel. | Sections 168 and 170 and applicable rules. |
| MR-1 | Return of appointment of managing director, whole-time director or manager. | Sections 196 and 197 read with applicable rules. |
| MR-2 | Application to the Central Government for approval in matters for which the form is prescribed. | Managerial personnel provisions and rules; applicability should be checked for the particular transaction. |
Auditors and audit-related forms
| Form | Purpose | Relevant provision |
|---|---|---|
| ADT-1 | Notice to the Registrar regarding appointment of auditor. | Section 139 and Companies (Audit and Auditors) Rules, 2014. |
| ADT-2 | Application to the Central Government for removal of auditor before expiry of term. | Section 140(1) and applicable rules. |
| ADT-3 | Notice of resignation by an auditor. | Section 140(2) and applicable rules. |
| CRA-4 | Filing of cost audit report, where cost audit provisions apply. | Section 148 and Companies (Cost Records and Audit) Rules, 2014. |
Share capital, allotment and beneficial interest forms
| Form | Purpose | Relevant provision |
|---|---|---|
| PAS-3 | Return / intimation of allotment of securities. | Sections 39(4) and 42(9), read with the Companies (Prospectus and Allotment of Securities) Rules, 2014. |
| PAS-4 | Private placement offer-cum-application letter. | Section 42 and applicable rules. This is a prescribed document in the private placement process. |
| SH-8 | Letter of offer for buy-back. | Section 68 and Companies (Share Capital and Debentures) Rules, 2014. |
| SH-9 | Declaration of solvency in connection with buy-back. | Section 68 and applicable rules. |
| SH-11 | Return in respect of buy-back of securities. | Section 68 and applicable rules. |
| MGT-6 | Return to the Registrar regarding declarations of beneficial interest received by the company. | Section 89 and applicable rules. |
| BEN-2 | Return to the Registrar in relation to significant beneficial ownership declarations, where applicable. | Section 90 and Companies (Significant Beneficial Owners) Rules, 2018. |
Deposits and charges
| Form | Purpose | Relevant provision / note |
|---|---|---|
| DPT-1 | Circular or circular in the form of advertisement inviting deposits, where applicable. | Sections 73 and 76 and Companies (Acceptance of Deposits) Rules, 2014. |
| DPT-3 | Return of deposits and prescribed particulars of transactions not considered deposits, as applicable. | Companies (Acceptance of Deposits) Rules, 2014. |
| CHG-1 | Registration of creation or modification of charge, other than specified debenture-related charges. | Section 77 and Companies (Registration of Charges) Rules, 2014. |
| CHG-4 | Particulars of satisfaction of charge. | Section 82 and applicable rules. |
| CHG-9 | Creation or modification of charge for debentures or rectification of particulars in prescribed cases. | Charge provisions and applicable rules. |
ROC annual filing forms
Section 92 requires prescribed companies to prepare and file an annual return. Section 137 requires filing of financial statements with the Registrar within the prescribed period. The appropriate form depends on the company's category and reporting framework.
| Form | Purpose | Legal context |
|---|---|---|
| AOC-4 | Filing of financial statements and related documents for companies to which the form applies. | Section 137 and Companies (Accounts) Rules, 2014. |
| AOC-4 XBRL | Filing of financial statements in XBRL by companies covered by the XBRL requirements. | Section 137 and applicable XBRL rules. |
| MGT-7 | Annual return for companies to which MGT-7 applies. | Section 92 and Companies (Management and Administration) Rules, 2014. |
| MGT-7A | Abridged annual return for One Person Companies and small companies, subject to the applicable rules. | Section 92 and applicable rules. |
| FC-4 | Annual return of a foreign company. | Foreign company provisions and Companies (Registration of Foreign Companies) Rules, 2014. |
| MSC-3 | Return of a dormant company. | Section 455 and Companies (Miscellaneous) Rules, 2014. |
Other important ROC and MCA forms
| Form | Purpose | Legal context |
|---|---|---|
| MGT-14 | Filing of resolutions and agreements required to be registered with the Registrar. | Section 117 and applicable rules. |
| INC-28 | Notice of order of a court, Tribunal or other competent authority where filing is prescribed. | Used under multiple provisions depending on the order. |
| GNL-2 | Submission of documents to the Registrar where this general filing form is prescribed or enabled. | Use depends on the relevant statutory or procedural requirement. |
| STK-2 | Application by a company for removal of its name from the register of companies. | Section 248(2) and Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016. |
| NDH-1 | Return of statutory compliances by a Nidhi company, where applicable. | Nidhi Rules, 2014. |
| NDH-2 | Application for extension of time for specified Nidhi compliances, where permitted. | Nidhi Rules, 2014. |
| NDH-3 | Half-yearly return by Nidhi companies. | Nidhi Rules, 2014. |
| NDH-4 | Application / declaration relating to Nidhi status as prescribed. | Nidhi Rules, 2014, as amended. |
| Refund Form | Request for refund of eligible fees paid through MCA services. | Available through MCA21 V3 for eligible transactions. |
Older ROC forms that should not be presented as current forms
The earlier version of this page included several legacy forms. They are retained here as historical reference so that older records can be understood, but they should not be used as a current filing list without verification.
| Older form | Historical purpose | Current position / modern context |
|---|---|---|
| INC-1 | Name reservation. | Name reservation for new incorporation is now integrated into the current MCA incorporation process, including SPICe+ Part A. |
| INC-2 / INC-7 | Incorporation of OPC / company other than OPC. | Superseded by the integrated SPICe+ incorporation process. |
| INC-21 | Declaration prior to commencement of business under an earlier framework. | Current commencement declaration requirement is associated with Section 10A and Form INC-20A where applicable. |
| 20B / 21A | Annual return under the Companies Act, 1956 system. | Current annual return framework uses MGT-7 or MGT-7A, as applicable. |
| 23AC / 23ACA | Balance sheet and profit and loss account filings under the older system. | Current financial statement filing generally uses AOC-4 or the applicable variant. |
| 23AC-XBRL / 23ACA-XBRL | Older XBRL financial statement filings. | Current XBRL filing uses AOC-4 XBRL for companies covered by the requirement. |
| 23B / 23D / Form 66 / Form 67 | Older auditor, cost auditor, compliance certificate and addendum filings. | These belong to earlier filing frameworks; use the current Companies Act, 2013 form and MCA V3 service applicable to the event. |
| 1INV / 5INV | Older investor / unclaimed amount filings. | IEPF-related reporting and claims now operate through the current IEPF/MCA forms and services. |
| BankACC | Older MCA-linked bank account opening service. | Do not rely on this as a current statutory ROC form; check the present MCA incorporation and linked-services workflow. |
How to file ROC forms on MCA21
Before filing, identify the statutory event and the section/rule that creates the obligation. Then confirm the current webform and instruction kit on the MCA portal. The person filing should use the appropriate MCA user category, ensure that the company's master data is correct and, where a digital signature is required, associate a valid DSC with the relevant DIN, PAN or professional membership details.
Attachments should be prepared in the prescribed format and size, and the filing should be completed within the statutory time limit. Filing fees and additional fees, where applicable, are governed by the Companies (Registration Offices and Fees) Rules, 2014 and subsequent amendments. After submission and payment, retain the SRN, acknowledgement and approved form or certificate for the company's records.
Official resources
For the latest form version and live filing service, use the MCA portal. The statutory text can also be checked in the Companies Act, 2013 published by MCA. Because MCA21 services and form versions are periodically migrated or updated, direct legacy form URLs may cease to work; navigating through the current MCA portal is preferable.
Disclaimer: This page is a general reference guide. Form applicability, due dates, certification requirements, attachments and fees depend on the facts, company category, amendments and the version of the MCA service in force on the filing date.