ROC Filing (Companies Act) vs GST Filing
ROC Filing vs GST Filing — two different compliance regimes for businesses
Overview
ROC filing and GST filing are two entirely different compliance obligations from different regulators. ROC (Registrar of Companies) filings are mandated by the Companies Act under MCA. GST filings are tax returns under the GST law. Most businesses need to comply with both.
Head-to-Head Comparison
| Factor | ROC Filing (Companies Act) | GST Filing | Winner |
|---|---|---|---|
| Applicable To | Registered companies (Pvt Ltd, Public Ltd, OPC) | All GST-registered businesses regardless of structure | B wins |
| Regulator | Ministry of Corporate Affairs (MCA) | GST Council / CBIC | Tie |
| Frequency | Annual (with event-based filings) | Monthly or Quarterly + Annual | A wins |
| Key Forms | AOC-4, MGT-7, ADT-1, DIR-3 KYC, etc. | GSTR-1, GSTR-3B, GSTR-9 | Tie |
| Late Fee | ₹100–₹200 per day per form | ₹50–₹200 per day per return | Tie |
Data updated for FY 2025–26. Regulations may change — consult a professional before deciding.
Which Should You Choose?
Choose ROC Filing (Companies Act) if…
ROC filings are mandatory for all registered companies — Private Limited, Public Limited, OPC. They report financial statements, annual return, and major events to MCA.
Get ROC Filing (Companies Act)Choose GST Filing if…
GST filings are mandatory for all GST-registered businesses — including companies, LLPs, partnerships, proprietorships. They report taxable supplies and pay GST liability.
Still not sure which to choose?
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Talk to an Expert — FreeFrequently Asked Questions
Common questions about ROC Filing (Companies Act) vs GST Filing
LLPs must file with MCA (not ROC per se, but same portal). LLPs file Form 8 (Statement of Accounts) and Form 11 (Annual Return) annually with MCA. Missing these filings results in ₹100/day per form penalty.
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