A grouped reference to the essential ROC e-forms for companies in FY 2026-27 – incorporation, annual filings, director, capital, and closure forms.
The Registrar of Companies operates almost entirely through e-forms on the MCA V3 portal. For any private or public limited company in FY 2026-27, knowing which form to file – and when – is the difference between a clean compliance record and a snowballing penalty profile. This guide groups the essential ROC company forms by purpose so you can run your compliance calendar with confidence.
Incorporation and Registration Forms
- SPICe+ – integrated form for company incorporation, PAN, TAN, GSTIN, EPFO, ESIC, and bank account opening.
- AGILE-PRO – linked form filed with SPICe+ for GST, EPFO, ESIC, professional tax, and shops & establishment registration.
- INC-22 – notice of situation of registered office, where not filed with SPICe+.
- INC-20A – declaration for commencement of business, due within 180 days of incorporation.
Annual Filings
- AOC-4 – financial statements, due within 30 days of the AGM.
- AOC-4 XBRL – XBRL filing for prescribed classes of companies.
- MGT-7 / MGT-7A – annual return, due within 60 days of the AGM (MGT-7A for small companies and OPCs).
- ADT-1 – auditor appointment intimation, within 15 days of the AGM.
- MSME-1 – half-yearly return of outstanding dues to MSME suppliers.
- DPT-3 – return of deposits and exempt deposits, due 30 June.
Director and Officer Filings
- DIR-3 KYC – annual KYC of every DIN holder, due 30 September.
- DIR-12 – particulars of appointment, change, or cessation of directors and KMP.
- DIR-3 – application for allotment of a new DIN.
- MR-1 – return of appointment of MD, WTD, or manager.
- BEN-2 – declaration of significant beneficial ownership.
Share Capital and Charges
- PAS-3 – return of allotment of shares.
- SH-7 – notice for alteration of share capital.
- CHG-1 – registration of creation or modification of charges.
- CHG-4 – satisfaction of charges.
- MGT-14 – filing of board and shareholder resolutions where required.
Conversion, Closure, and Special Forms
- URC-1 – conversion of partnership firm or LLP into a company.
- STK-2 – application for striking off a company.
- INC-20 – application to extend the name reservation.
- GNL-1 – general application to the ROC for various approvals.
- GNL-2 – submission of documents with the ROC where no specific form exists.
Filing Discipline That Saves Money
Three habits separate companies with clean ROC records from those that pile up penalties. First, file resolutions in MGT-14 within 30 days – this is the most commonly missed form. Second, treat DIR-12 as time-sensitive; a delayed cessation of an outgoing director can complicate later filings. Third, lock the AGM date by mid-September so the AOC-4 and MGT-7 clocks start ticking from a known anchor.
Conclusion
ROC e-forms are a structured discipline, not a bureaucratic burden. Once your compliance calendar maps each event – board meeting, AGM, allotment, charge – to the correct form, the workflow becomes routine. In FY 2026-27, with the MCA V3 portal fully embedded, accuracy and timeliness on these forms protect both the company and its directors from disqualification and prosecution.
