ROC Kolkata: Company Registration & Filing Explained

Every company and LLP in West Bengal answers to one office: the Registrar of Companies (ROC), Kolkata, under the Ministry of Corporate Affairs. Whether you are incorporating, filing annual returns, or fixing a compliance default, this is the authority. Here is how it works — including a jurisdiction change most people have not caught up with.

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. The ROC Kolkata office is at Nizam Palace, 2nd MSO Building, 2nd Floor, 234/4, A.J.C. Bose Road, Kolkata – 700020.

The Kolkata-I / Kolkata-II split (Feb 2026)

Here is the part that has changed. Following an MCA jurisdiction restructuring notified in February 2026, ROC Kolkata now operates as two registries, split by the company's registered-office location:

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

So a company with its registered office inside Kolkata district generally falls under Kolkata-I; one in Howrah, Hooghly, North or South 24 Parganas or any other WB district generally falls under Kolkata-II. If you shift your registered office across that boundary, your jurisdictional ROC can change too. Knowing which registry holds your file matters for inspections, filings and correspondence.

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 — annual KYC for every director holding a DIN, by 30 September.
• 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.

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