ROC Kolkata-I and Kolkata-II: Jurisdiction & Filing

Since 16 February 2026 there is no single "ROC Kolkata". The Registrar of Companies, Kolkata has been split into ROC Kolkata-I, for companies and LLPs registered in Kolkata district and the State of Sikkim, and ROC Kolkata-II, for the rest of West Bengal. Both sit in Kolkata. Which one holds your file depends only on the district of your registered office.

The split was announced by the Ministry of Corporate Affairs on 31 December 2025 as part of a wider restructuring that created six new Registrars and three new Regional Directorates. Below: the district-by-district table, what changed (and did not) for existing companies, and the filings both offices expect, as at October 2026.

What the ROC Kolkata does

The ROC is the registry authority under the Companies Act, 2013 and the LLP Act, 2008. It maintains the register of companies and LLPs, issues the incorporation certificate that brings a company into legal existence, and administers every statutory filing across the entity's life. Both ROC Kolkata-I and ROC Kolkata-II are headquartered in Kolkata. Check the current postal address and email of your registry in the "Contact us – ROC" directory on mca.gov.in before sending any physical correspondence; offices and contact details have been reorganised since the split.

The Kolkata-I / Kolkata-II split (16 February 2026)

Per the MCA press release of 31 December 2025, effective 16 February 2026, the former ROC Kolkata now operates as two registries, split by the registered-office location:

• ROC Kolkata-I — jurisdiction over the district of Kolkata and the whole State of Sikkim.
• ROC Kolkata-II — jurisdiction over the State of West Bengal except the district of Kolkata.

District table: which ROC covers you

What changed for existing companies and LLPs

• Your CIN or LLPIN does not change. It carries the state code "WB", not a Registrar code, so existing certificates, letterheads and bank records stay valid.
• Filing is unchanged. Every form is still filed on the MCA21 V3 portal; the portal routes it to the jurisdictional registry. The ROC shown in your company master data on the MCA portal tells you which registry holds your file.
• Notices and adjudication for defaults (for example, late AOC-4 or MGT-7) now come from the registry that holds your file. Reply to the office that issued the notice.
• Shifting the registered office across the boundary now needs Regional Director approval. A move between Kolkata district and any other West Bengal district, say from Park Street to Salt Lake, is now a change from one ROC to another within the same State. Under Section 12(5) of the Companies Act, 2013 and Rule 28 of the Companies (Incorporation) Rules, 2014 that needs confirmation by the Regional Director on Form INC-23, with a newspaper notice before filing. Before the split, the same move was a simpler intra-ROC shift. See ROC shifting and registered office change.
• Sikkim companies now sit with ROC Kolkata-I.

Knowing which registry holds your file matters for inspections, notices, condonation and strike-off applications, and any correspondence that is still physical.

How incorporation actually happens

A common misconception is that you "go to the ROC Kolkata" to register a company. In practice, all fresh incorporations across India are processed centrally through the Central Registration Centre (CRC) on the MCA21 V3 portal, using the SPICe+ form. The jurisdictional ROC Kolkata then handles everything after incorporation — the post-incorporation compliance and annual filings for WB-registered entities. A company registered in West Bengal carries a CIN with the state code "WB".

The filings the ROC Kolkata expects

Once incorporated, a private limited company's core recurring filings include:

• INC-20A — declaration of commencement of business, within 180 days of incorporation.
• ADT-1 — auditor appointment intimation.
• AOC-4 — financial statements, within 30 days of the AGM.
• MGT-7 / MGT-7A — annual return, within 60 days of the AGM.
• DIR-3 KYC — KYC for every director holding a DIN, now once every three financial years (by 30 June after the third year) under Rule 12A as amended from 31 March 2026.
• Event-based forms — changes in directors, capital, registered office, charges, and so on.

The AGM itself must be held by 30 September for a financial year ending 31 March, with the usual first-year relaxation. Miss these and additional fees accrue daily, and directors can be flagged. Our guide to ROC filing penalties for AOC-4 and MGT-7 sets out the numbers, and company registration in Kolkata covers the local stamp duty and municipal layer for new companies.

Common reasons filings get rejected or queried

• Name application (RUN / SPICe+) rejected for similarity or a non-compliant object clause
• Mismatched or unsigned attachments, or a wrong DSC
• Registered-office proof that does not match the utility bill or rent agreement
• Object clause that does not cover the intended business
• Resubmission deadlines missed, causing the form to lapse

How CorporateWalla helps

We handle the full lifecycle for West Bengal entities — SPICe+ incorporation through the CRC, and every ROC Kolkata filing after that, mapped to the correct Kolkata-I or Kolkata-II jurisdiction, on a calendar so nothing lapses. Our office is in Bangur Avenue, Kolkata.

Frequently Asked Questions