ROC filing means the filing of audited financial statements, and annual returns, by the company to the ROC. Under section 129 and 137 of the Companies Act, 2013, every company should file the audited financial statements with the ROC.

Income tax return is submitted to Income Tax department whereas ROC returns are filed with Ministry of Corporate Affairs (MCA) with whom the company is registered. It is mandatory to file the prescribed ROC forms and other returns on annual basis. … Form MGT 7 is used to file Annual Return.

Documents Required for ROC Annual Filing:

• Auditor Report
• Director Report
• Balance Sheet
• Profit and Loss A/c
• Fixed Assets Schedule
• List of Share Holder
• List of Director
• Form MGT – 09

The above said documents are required for filling of ROC Form AOC – 4 and MGT – 7.