ROC Forms under the Companies Act, 2013: Incorporation, Changes, Charges, Annual Filing and Approvals
Companies and their officers make statutory filings with the Registrar of Companies (ROC), Regional Director or Central Government through the Ministry of Corporate Affairs (MCA) portal. The applicable webform depends on the event, the type of company and the provision of the Companies Act, 2013 and the relevant rules.
This updated guide replaces several legacy references that appeared in older MCA filing systems. MCA has migrated company filings to MCA21 V3 in stages, and the final set of 38 company forms, including annual filing and audit forms, went live in July 2025. Before filing, verify the current webform, instruction kit, fee and attachment requirements on the official MCA portal.
DIN and Director-Related ROC Forms
A Director Identification Number (DIN) is the unique identification number allotted to an individual who intends to be appointed, or is already appointed, as a director. Director-related filings are governed principally by the Companies Act, 2013 and the Companies (Appointment and Qualification of Directors) Rules, 2014.
Application for allotment of DIN where DIN is not being obtained through an incorporation application. For first directors of a new company, DIN may be allotted through SPICe+ subject to the applicable conditions.
Annual KYC compliance for individuals holding DIN, subject to the rules and MCA filing requirements.
Intimation of change in particulars of an individual who has been allotted DIN, such as prescribed personal particulars.
Particulars of appointment, cessation or change in designation of directors and key managerial personnel, as applicable.
For current DIN services, use the MCA DIN-related filing service.
Company Incorporation and Name-Related Forms
Company incorporation is now integrated through SPICe+ and linked forms. The older standalone INC-1 process for name reservation is no longer the current incorporation route.
Part A deals with reservation of name and Part B contains the integrated incorporation application and related particulars.
Electronic Memorandum and Articles are filed as linked incorporation documents where applicable. The exact form number depends on the company category and MCA workflow.
Linked incorporation form for integrated registrations/services including GSTIN where applied for, EPFO, ESIC, professional tax in notified jurisdictions, bank account and other supported registrations.
Declaration by subscribers and first directors, generated and filed electronically in cases covered by the MCA incorporation process.
Consent of nominee in relation to a One Person Company, where applicable.
Filing connected with change in member or nominee of a One Person Company, as prescribed.
The MCA incorporation guidance explains the linked SPICe+ sequence and supporting documents. See the official SPICe+ FAQs.
Registered Office, Company Name and Share Capital Changes
INC-22 - Registered office
Section 12 of the Companies Act, 2013 deals with the registered office of a company. INC-22 is used for prescribed filings relating to the situation or change of the registered office. Where a change also requires alteration of the memorandum or approval for shifting from one State to another, additional provisions and forms apply.
INC-23 - Shifting registered office requiring Regional Director approval
Section 13 governs alteration of the memorandum. INC-23 is used for prescribed applications involving shifting of the registered office from one State or Union territory to another and other cases requiring Regional Director approval under the applicable rules.
INC-24 - Change of company name
After the required corporate approval and name approval process, INC-24 is used for approval of change of name in cases where the form is applicable. Section 13 contains the substantive law governing alteration of the memorandum, including the company name.
SH-7 - Alteration of share capital
Section 64 requires notice to the Registrar of specified alterations of share capital. SH-7 is the prescribed form for applicable alterations, including changes that fall within the statutory and rules-based filing requirements.
INC-27 - Conversion of company
INC-27 is used for prescribed conversions involving public and private company status and other covered conversion events. The approval route and attachments depend on the type of conversion.
Approval Forms: ROC, Regional Director and Central Government
Application connected with conversion of a company registered under Section 8 into a company of another kind, subject to the Act and rules.
Application to the Regional Director for matters assigned to the Regional Director and supported by this general application route.
General application to the Registrar for matters for which the prescribed general filing service applies.
Application to obtain dormant company status under Section 455, subject to the statutory conditions and rules.
Application by a dormant company seeking the status of an active company.
MCA adjudication-related webform/service. Users should select the current adjudication or appeal workflow shown on MCA21 V3 for the particular proceeding.
Section 455 permits an eligible company formed for a future project or to hold an asset or intellectual property, or an inactive company, to apply for dormant status subject to the statutory requirements.
ROC Forms for Registration and Satisfaction of Charges
Chapter VI of the Companies Act, 2013 governs registration of charges. Under Section 77, a company creating a charge on its property, assets or undertaking must register the prescribed particulars with the Registrar within the statutory period. Section 82 requires intimation when a registered charge is paid or satisfied in full.
| Form | Purpose | Relevant provision |
|---|---|---|
| CHG-1 | Registration or modification of charges other than the debenture-related category covered by CHG-9. | Sections 77, 78 and 79, as applicable |
| CHG-4 | Intimation of payment or satisfaction in full of a registered charge. | Section 82 |
| CHG-6 | Notice relating to appointment or cessation of receiver or manager. | Applicable provisions of Chapter VI and rules |
| CHG-9 | Registration or modification of specified charges relating to debentures and covered rectification particulars. | Sections 71, 77, 78 and 79, as applicable |
The current text of the Companies Act, 2013 is available through the India Code Companies Act, 2013.
Annual Filing and Recurring Compliance Forms
Annual filing is not limited to a single form. The applicable forms depend on the company type, accounting framework, size, audit requirements and other statutory circumstances.
Filing of financial statements and prescribed attachments under Section 137. Different variants may apply, including XBRL or other category-specific forms.
Annual return under Section 92. MGT-7A is the abridged annual return for classes for which it is prescribed, including One Person Companies and small companies under the applicable rules.
Notice of appointment of auditor by the company, where required under the Companies Act, 2013 and audit rules.
Cost records and cost audit-related filings apply only where the statutory and rules-based thresholds and classes of companies are attracted.
Section 92 requires every company to prepare an annual return in the prescribed form and generally file it with the Registrar within 60 days from the AGM, subject to the statutory provisions. Section 137 generally requires adopted financial statements and required documents to be filed within 30 days of the AGM, with special rules for specified situations and One Person Companies.
Foreign Company Forms
Return of alteration in documents or particulars filed for registration by a foreign company, for changes covered by the prescribed form.
Annual accounts and prescribed information concerning principal places of business in India of a foreign company, as applicable.
How to Select the Correct ROC Form
First identify the corporate event: incorporation, appointment or cessation of a director, change of registered office, alteration of capital, creation or satisfaction of charge, annual filing, dormant status, conversion or another approval. Then identify the governing section and rules, open the current MCA21 V3 form or webform, read its instruction kit, confirm the filing period and attachments, and check whether Board, shareholder, creditor, ROC, Regional Director or Central Government approval is required.
Because MCA periodically changes webforms, schemas, filing workflows and technical requirements, the official MCA portal should be treated as the final operational source before submission. This page is a practical guide and not a substitute for the Act, rules, notifications or professional advice for a particular filing.
Related Companies Act Pages
Continue to ROC Forms - Page 2, or read the applicability of the Companies Act, 2013 under Section 1(4) and the definitions under Section 2 of the Companies Act, 2013.