Registrar of Companies (ROC)

◈Definition

The Registrar of Companies is a statutory authority under the Companies Act 2013, supervised by the Ministry of Corporate Affairs. There are 22 ROC offices across India, each with jurisdiction over specific states or union territories. The ROC handles incorporations, annual returns, financial statements, director changes, capital variations, and strike-off proceedings. A company's ROC is fixed at incorporation based on the location of its registered office and can only be changed through a formal ROC-transfer process.

◉See also

• Ministry of Corporate Affairs(MCA)

  The Government of India ministry that regulates Indian corporate law and company filings.

• Corporate Identification Number(CIN)

  The 21-character alphanumeric code assigned to every Indian company at incorporation.

• Form MGT-7 (Annual Return)(MGT-7)

  The annual return every Indian company must file with the ROC.

• Form AOC-4 (Financial Statements)(AOC-4)

  The form used to file audited financial statements with the ROC.

⬢Related guide

• Understanding the Registrar of Companies (ROC)

  Every Indian company is tied to a single ROC office. Here's what that actually means for incorporation, compliance, and corporate actions.