Yes, even if a company has not done any business, it still needs to file ROC returns.
It is mandatory for all companies, including those that have not commenced any business operations, to file the annual returns and financial statements with the Registrar of Companies (ROC) within the prescribed due dates. Failure to comply with these requirements can result in penalties, fines, and legal consequences.
It is recommended to consult a professional to ensure timely and accurate compliance with all ROC requirements.
