Charge Creation & Modification in
Karnataka

IMAK Advisory is an ICAI-registered firm of chartered accountants in Whitefield, Bengaluru, handling ROC compliance for private limited companies, one person companies and LLPs across India. The ROC full form in company law is Registrar of Companies – the office under the Ministry of Corporate Affairs that registers companies and keeps their public records. ROC in company law also covers the Registrar's power to inspect, adjudicate penalties and strike off defunct companies.

What is ROC filing? It is the submission of financial statements, returns and forms to the Registrar on the MCA portal. In practice, ROC filing means two things: annual filings that are due every year, and event-based filings when directors, shares, charges or the registered office change.

The main ROC forms for a company are AOC-4 for financial statements within 30 days of the AGM and MGT-7 or MGT-7A for the annual return within 60 days. For FY 2025-26, the MCA allowed AOC-4 up to 31 December 2026 and MGT-7 up to 31 January 2027 without additional fees, but did not extend the AGM. LLPs file Form 11 by 30 May and Form 8 by 30 October. Directors now file KYC once every three financial years and update changes within 30 days.

An ROC charge is registered in CHG-1 within 30 days when a company gives its assets as security for a loan, and satisfied in CHG-4 within 30 days of repayment. The ROC certificate for a charge – and for incorporation, change of name or shifting of the registered office – is issued by the Registrar; routine annual filings are proved by the challan, SRN and approval status.

ROC registration usually means incorporating a company or LLP, which makes it an ROC company with its own CIN and a public record that anyone can view. That record is what banks, investors and large customers check before they deal with you, so missing filings cost more than late fees: they can disqualify directors after three years of non-filing and lead to the company being struck off.

Small companies – private companies with paid-up capital up to ₹10 crore and turnover up to ₹100 crore under the limits in force from 1 December 2025 – and one person companies file an abridged annual return and need only two board meetings a year, but they still file financial statements every year. An LLP must have its accounts audited once turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh, and its statement of account is certified by a practising professional. Proprietorships and registered partnership firms have no filings with the Registrar at all.

Good compliance starts with accounts that are closed on time, audited and approved by the board, followed by an AGM held within six months of the year end. Event-based forms are planned with the decision that triggers them – a new director, a share allotment, a secured loan or a change of office – so that each is filed within its 30-day window rather than discovered during due diligence.

We do not publish fees; government fees depend on the form, capital and any delay, and our team shares the exact total after reviewing your requirements. Visit us at ITPL Main Rd, Pattandur Agrahara, Whitefield, Bengaluru, Karnataka 560066, call or WhatsApp +91 79798 50684, or email imakadvisoryteam@gmail.com, and the IMAK Advisory team will review your MCA record and set up your ROC compliance calendar.