Understanding ROC Forms: Which Ones to File in 2025?

Every company in India needs to know which ROC forms to file as we move into a new era of digital compliance. The Ministry of Corporate Affairs (MCA) has updated its website and added new MCA Filing Forms for 2025. It is important to keep up with the latest ROC form types. This ROC Compliance Guide will help you find your way through the confusing world of forms. It will explain the difference between AOC-4 and MGT-7 and give you useful advice on which ROC form is best for your business. Let’s look at the most important parts of the 2025 ROC filing guide.

Why are ROC forms so important for 2025?

As required by the Companies Act, every Indian company must file certain ROC forms every year. These MCA forms help keep things clear, follow the law, and stay out of trouble with harsh penalties. The MCA released 38 new and updated MCA Filing Forms on July 14, 2025. These include 13 annual filing forms and 6 audit forms. The compliance landscape is changing very quickly. It’s more important than ever to know about the newest ROC form types and due dates.

The most important ROC forms you need to know

1. Putting in financial statements (AOC 4)

One of the most important ROC forms for every business is AOC-4. This is what you need to file your audited financial statements with the ROC. Every business, no matter how big or small, has to do this. There are a few different kinds:

  • AOC-4: This is the form that most businesses use.
  • AOC-4 CFS: For consolidated financial statements.
  • AOC-4 NBFC: This is for financial companies that aren’t banks.
  • AOC-4 XBRL: This is for businesses that have to file in XBRL format.
  • AOC-4 Addendum/CSR-2: For more information and CSR reporting.

Within 30 days of the AGM is the due date.

For being late, you will be fined ₹100 per day, with no maximum.

2. MGT-7 and MGT-7A: Return Every Year

This is the annual return form, MGT-7, which lists the company’s structure, shareholding, directors, and other important compliance information.

  • The MGT-7: For most businesses.
  • MGT-7A is for small businesses and one-person businesses.

Within 60 days of the AGM is the due date.

₹100 per day, up to ₹5,000,000 for being late.

3. MGT-14: Resolutions for Filing

The MGT-14 form is used to send board and shareholder resolutions to the ROC. In this group are special resolutions and some board decisions. By sending this form, you make sure that the MCA has a record of important decisions.

4. ADT-1: Appointing an auditor

ADT-1 tells the ROC about auditors who are hired or rehired after the AGM. Making sure that financial reporting is clear is a key part of the ROC Compliance Guide.

5. Other Important MCA Forms 

  • INC-22A (ACTIVE): Shows the correct address of the business.
  • DPT-3: For deposit money to be returned.
  • For updates on director KYC, see DIR-3 KYC.
  • PAS-6: For public companies that aren’t listed to report audits of their share capital.
  • CSR-1 and CSR-2 are for registering and reporting on CSR.

How to Pick the Correct ROC Forms for Your Business

The right ROC Forms for your business depend on how it is set up, what it does, and what events it holds every year. Here is a simple ROC Compliance Guide to help you pick the right ROC form:

1. Filings every year:

  • All of them: AOC-4, MGT-7/MGT-7A, and ADT-1.
  • For OPCs and small businesses, use MGT-7A instead of MGT-7.
  • NBFCs: AOC-4 NBFC or AOC-4 NBFC CFS.

2. Filings based on events:

  • Resolutions from the board or shareholders: MGT-14.
  • Name change for the registered office: INC-22A.
  • PAS-3 is the share allocation.
  • Name of the director: DIR-3 KYC.

3. Special Disclosures:

  • CSR: CSR-1, CSR-2, and the AOC-4 Addendum.
  • Deposits: 3 DPT.
  • Audit of the share capital: PAS-6.

Always look at the most up-to-date list of MCA forms, and use the MCA portal to get the right one and send it in.

How to File a ROC: Important Steps for 2025

1. Check out the newest MCA forms for filing:

In July 2025, the MCA will release 38 new forms, such as annual and audit forms. When you file, always use the most recent forms.

2. Get Documents Ready Ahead of Time:

Before you start, get audited financial statements, board resolutions, and digital signatures.

3. Do not miss the deadlines:

To avoid fines, make sure you remember all of the important dates on your calendar, especially those for AOC-4 and MGT-7.

4. Make sure you use the right ROC form types:

To help you choose an ROC form, look at your company’s compliance checklist and the MCA portal.

Before sending, make sure there are no mistakes on the MCA forms. If there are, they could be rejected or fined. Before you upload, read through each entry and attachment.

In conclusion, learn how to follow the ROC compliance guide for 2025.

It doesn’t have to be hard to find your way around ROC Forms. When the new MCA filing forms come out in 2025, it will be important to know the difference between AOC-4 and MGT-7, understand the main types of ROC forms, and follow a clear ROC filing guide. This will help you stay in line and avoid penalties. Always look at the most recent changes, use the correct MCA forms, and talk to experts if you’re not sure which ROC form is best for your business. Compliance should not be a race but a normal part of your business. This will help it do well in the new era of digital governance.

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