ROC is an office operating under the Indian Ministry of corporate affairs to traffic with the administration of the Companies Act, 2013. It is the abbreviation for the Registrar of Companies. It is designated under section 609 of the Companies Act. Presently, in the major states of India, a total of 22 Registrars of companies (ROC) are running from offices. The respective Regional Directors have authority over these offices and run them under the power of the central government administrative control. Whichever compliances are applicable to your company, you must comply with them in order to dodge penalties and forfeits. This is where you need to apply for ROC filing forms with ROC filing documents required for your business.
The following are the major two requirements for ROC filing forms -
Form AOC-4 is filled by the company annually to file the financial statements and relevant attachments. In the Annual General Meeting(AGM), the financial statements of the company should get accepted or else you must file the un-adopted financial statements within 30 days of the date of the Annual General Meeting. And in case they are accepted, then also you need to file the adopted financial statements within 30 days of the AGM.
By any chance, if the financial statement or Board's report of the company is to be revised then, revised financial statements can also be filed utilizing AOC-4 form.