Registrar of Companies (ROC): role, offices and functions
The Registrar of Companies (ROC) registers companies and LLPs, keeps their records and enforces filing duties under the Companies Act and LLP Act.
Short answer
The Registrar of Companies (ROC) is the government officer under the Ministry of Corporate Affairs who registers companies and LLPs, maintains their public records, and enforces filing and disclosure duties under the Companies Act, 2013 and the LLP Act, 2008. ROC offices cover one or more states, while central processing centres handle incorporation and strike-off.
- Ministry
- Ministry of Corporate Affairs
- Incorporation processed by
- Central Registration Centre (CRC)
- Strike-off processed by
- C-PACE, set up in 2023
What the ROC does
The ROC is the first point of regulatory contact for most companies and LLPs. Its main functions, carried out largely through the MCA V3 portal rather than in person, are these.
- Registers companies and LLPs and issues certificates
- Records charges, changes in directors, capital and registered office
- Receives annual returns and financial statements
- Issues notices and adjudicates penalties for defaults
- Strikes off defunct companies
- Allows public inspection of company documents
How the ROC system is organised
ROC offices are located in major cities and each has jurisdiction over companies whose registered office is in its territory. Incorporation applications are processed centrally by the Central Registration Centre, and voluntary strike-off applications by the Centre for Processing Accelerated Corporate Exit (C-PACE). Regional Directors supervise the ROCs and decide matters such as shifting a registered office between states.
ROC officers are also appointed as adjudicating officers under section 454 to impose penalties for many civil defaults. Since the 2019 and 2020 amendments, these in-house penalties have largely replaced criminal prosecution for procedural lapses.
Why it matters for startups
Most interaction with the ROC happens through MCA forms rather than visits. Missed annual filings lead to additional fees, penalties and, over time, disqualification of directors and possible strike-off. Respond to ROC notices within the time given, and keep evidence of filings and board approvals ready in case of inspection.
Related services
Sources
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
How do I find which ROC my company falls under?
It depends on the state of your registered office. The CIN's state code and the company master data on the MCA portal show the ROC.
Can the ROC strike off my company?
Yes. Under section 248, the ROC can strike off a company that has not carried on business for two years or failed to commence business, after issuing notice.
Does the ROC handle GST or income tax?
No. The ROC deals only with company and LLP law. GST and income tax are handled by their own departments.