New ROC Offices 2026: How Bifurcation Impacts Your MCA Filings

The Ministry of Corporate Affairs (MCA) has bifurcated four major Registrar of Companies (ROC) offices into nine separate offices, effective February 16, 2026. Through Notification S.O. 602(E) dated February 11, 2026, ROC Delhi, ROC Mumbai, ROC Kolkata, and ROC Kanpur have been split to create ROC Delhi-I, ROC Delhi-II, ROC Mumbai-I, ROC Mumbai-II, ROC Nagpur, ROC Kolkata-I, ROC Kolkata-II, ROC Uttar Pradesh-I, and ROC Uttar Pradesh-II. This restructuring affects hundreds of thousands of companies and LLPs registered under these offices. If your company was registered under any of these four ROCs, your filings now route to a new office. The allocation is automatic - no application or fee is required from your side. Here is a complete breakdown of the changes, how they affect your business, and what you need to verify.

What Happened: MCA's ROC Bifurcation in February 2026

On February 11, 2026, the Ministry of Corporate Affairs issued Notification S.O. 602(E) under the Companies Act, 2013, announcing the bifurcation of four of India's busiest Registrar of Companies offices. The notification took effect on February 16, 2026, giving companies virtually no transition period - a deliberate move, since no company action is required.

The four ROC offices that were bifurcated - Delhi, Mumbai, Kolkata, and Kanpur - collectively handled registrations and filings for over 40% of India's active companies. ROC Mumbai alone served more than 4 lakh companies, and ROC Delhi handled filings for companies across the entire National Capital Territory. The sheer volume created processing backlogs, delayed approvals, and stretched the capacity of each office beyond sustainable limits.

MCA's solution is straightforward: split the workload. Each old ROC office has been divided into two or three new offices, with companies allocated based on either their CIN/LLPIN number ranges or the geographical districts they operate in. The result is nine new ROC offices replacing the original four, bringing India's total ROC count to approximately 30.

Complete ROC Bifurcation Map: Old to New

Here is the complete mapping of old ROC offices to their new counterparts, including the basis of company allocation. This table is the single most important reference for every company registered under these four ROCs.

Notice the difference in allocation methods. Delhi, Mumbai, and Kolkata use CIN/LLPIN ranges - your company number determines which ROC you fall under. Kanpur uses geographical districts - your registered office location determines your ROC. Mumbai is unique in having a three-way split, with ROC Nagpur carved out based on geography while the remaining Mumbai companies are divided by CIN range.

ROC Delhi Split: ROC Delhi-I and ROC Delhi-II

ROC Delhi was one of the most overloaded ROC offices in India. Serving the entire National Capital Territory of Delhi, it handled registrations and compliance filings for over 3 lakh companies and LLPs. The backlog for name approvals, form processing, and charge registrations regularly exceeded the national average processing time.

How the Split Works

The bifurcation divides companies registered under ROC Delhi into two offices based on CIN and LLPIN ranges. MCA has assigned specific CIN prefixes and number ranges to each office. If your company's CIN falls in the first designated range, your new ROC is ROC Delhi-I. If it falls in the second range, you are now under ROC Delhi-II.

Both offices serve companies within the NCT of Delhi. The split is purely administrative - it does not change the state of registration or the jurisdiction for legal purposes. A Private Limited Company incorporated in Delhi remains a Delhi-registered company regardless of whether it falls under Delhi-I or Delhi-II.

What Changes for Delhi Companies

For most companies, nothing changes in terms of compliance obligations. Your ROC annual filing deadlines remain the same. The forms you file (AOC-4, MGT-7, ADT-1, etc.) remain the same. The only difference is that the receiving office is now either Delhi-I or Delhi-II instead of the unified ROC Delhi. On the MCA V3 portal, your company's master data will reflect the updated ROC name.

If you had any pending applications - a name change application, charge modification, or director appointment approval - these have been transferred to your new ROC. You do not need to withdraw and refile. The new office picks up where the old office left off.

ROC Mumbai Split: ROC Mumbai-I, ROC Mumbai-II, and ROC Nagpur

ROC Mumbai's three-way split is the most significant change in this notification. Mumbai is India's financial capital, home to the headquarters of the country's largest conglomerates, banks, and financial institutions. The old ROC Mumbai served over 4 lakh companies, making it the single busiest ROC office in the country.

Three-Way Division

MCA carved ROC Mumbai into three distinct offices:

• ROC Mumbai-I: Serves Mumbai-region companies in the first CIN/LLPIN range. This office handles roughly half of the companies previously under ROC Mumbai that are located in Mumbai city and the Mumbai Metropolitan Region.
• ROC Mumbai-II: Serves Mumbai-region companies in the second CIN/LLPIN range. Together with Mumbai-I, these two offices cover all Mumbai-area companies, split strictly by company number.
• ROC Nagpur: Serves companies registered in the Nagpur division and Vidarbha region of Maharashtra. Unlike the CIN-based split for Mumbai-I and II, ROC Nagpur is a geographical carve-out. Companies whose registered office is in Nagpur, Amravati, Wardha, Chandrapur, Yavatmal, Akola, Washim, Buldhana, Bhandara, and Gondia districts fall under this new ROC.

Why Nagpur Got Its Own ROC

Nagpur and the broader Vidarbha region have seen significant industrial growth, particularly after the establishment of the MIHAN Special Economic Zone and the push for the Nagpur-Mumbai Expressway corridor. Companies in these districts previously had to interact with ROC Mumbai - an office physically located hundreds of kilometers away in Mumbai city. The creation of a dedicated ROC Nagpur reduces travel time for physical verifications and brings the Registrar's office closer to the businesses it serves.

This is particularly beneficial for companies that need physical ROC interactions, such as those dealing with compound applications, inspection of records, or in-person hearings for company strike-off or winding-up proceedings.

ROC Kolkata Split: ROC Kolkata-I and ROC Kolkata-II

ROC Kolkata served as the Registrar for all companies and LLPs registered in West Bengal. While not as large as Mumbai or Delhi in terms of company count, Kolkata's ROC handled a substantial volume of filings from companies in the manufacturing, jute, tea, and services sectors spread across the state.

CIN-Based Allocation

Similar to Delhi, the Kolkata split follows a CIN/LLPIN range-based allocation. Companies whose CIN falls in the first designated range are assigned to ROC Kolkata-I, and those in the second range are assigned to ROC Kolkata-II. Both offices serve the entire state of West Bengal - the division is by company number, not by geography.

This means a company in Siliguri and a company in Howrah could both fall under ROC Kolkata-I if their CINs fall in the same range. The split is designed to balance the administrative workload rather than create geographic convenience. Since the overwhelming majority of filings happen electronically through the MCA V3 portal, geographic proximity to the ROC office matters less than it did a decade ago.

Impact on West Bengal Companies

For companies in West Bengal, the practical impact is minimal. Your compliance calendar remains unchanged. The DIR-3 KYC filing due date does not shift. Your annual filing with the ROC is still due within the same statutory timelines. The only visible change is the ROC name on your company's MCA master data page.

If your company was in the process of any ROC-level approval - such as a company name change, shift of registered office, or conversion application - the pending file has been transferred to the new ROC. No resubmission is needed.

ROC Kanpur Split: ROC Uttar Pradesh-I and ROC Uttar Pradesh-II

The ROC Kanpur bifurcation is different from the other three splits in a critical way: it uses geographical districts as the allocation basis, not CIN ranges. This makes sense given the sheer geographic size of Uttar Pradesh, India's most populous state, which stretches over 800 km from the western border near Delhi to the eastern border with Bihar.

District-Based Division

ROC Uttar Pradesh-I covers the western and central districts of the state. This includes major commercial centers like Kanpur, Lucknow, Agra, Noida, Ghaziabad, Meerut, Bareilly, and Aligarh. These districts account for the bulk of Uttar Pradesh's industrial and commercial activity, particularly the NCR-adjacent areas of Noida and Ghaziabad which have seen explosive growth in IT and startup registrations.

ROC Uttar Pradesh-II covers the eastern districts, including Varanasi, Prayagraj (Allahabad), Gorakhpur, Jaunpur, Ayodhya, and surrounding areas. While the company density is lower than western UP, the eastern region has seen increasing business registrations driven by government infrastructure projects and the development of new industrial corridors.

Why Geography-Based Split for UP

Unlike Delhi or Mumbai, where companies are concentrated in a relatively small geographic area, Uttar Pradesh's companies are spread across a vast territory. A company in Noida is closer to ROC Delhi than to ROC Kanpur. A company in Varanasi is closer to ROC Patna (Bihar). Using a CIN-based split would have left the geographic inconvenience intact. The district-based approach ensures each ROC office serves a contiguous geographic region, making physical interactions more practical.

This is particularly relevant for partnership firms and smaller businesses in eastern UP that may not use digital filing for all interactions and benefit from having a closer physical ROC office.

How to Identify Your New ROC Office

Every company and LLP affected by this bifurcation needs to verify which new ROC they fall under. Here is a step-by-step process to identify your new Registrar.

Method 1: Check MCA V3 Portal

1. Visit www.mca.gov.in and log in to the MCA V3 portal
2. Navigate to MCA Services → Company/LLP Master Data
3. Search for your company using your CIN or company name
4. The ROC Code field in your company's master data will display the updated ROC office name (e.g., ROC Delhi-I, ROC Mumbai-II, ROC Nagpur)

Method 2: Use MCA Company Search

1. Go to the MCA public search tool (available without login)
2. Enter your company name or CIN
3. View the company details - the ROC jurisdiction field will show the new ROC name

Method 3: Check Your CIN Range (for Delhi, Mumbai, Kolkata)

If you know your CIN, you can determine your ROC based on the CIN range published in the notification. However, the exact ranges are detailed in the notification's annexure, and the MCA portal method is simpler and more reliable. We recommend the portal check as the primary method.

Method 4: Check Your District (for Uttar Pradesh)

If your company was registered under ROC Kanpur, check the district of your registered office address. If it falls in western or central UP (Kanpur, Lucknow, Agra, Noida, Ghaziabad, Meerut, etc.), you are under ROC Uttar Pradesh-I. If it falls in eastern UP (Varanasi, Prayagraj, Gorakhpur, etc.), you are under ROC Uttar Pradesh-II.

Impact on Company Filings and Compliance

The ROC bifurcation is an administrative change, not a regulatory one. Your compliance obligations remain exactly the same. But there are a few practical points to understand about how filings work after the split.

Electronic Filings (MCA V3 Portal)

If you file electronically - which covers the vast majority of ROC filings - the impact is near-zero. The MCA V3 portal automatically routes your filing to the correct new ROC office. When you submit AOC-4, MGT-7, ADT-1, DIR-3 KYC, or any other form, the portal identifies your company's CIN and directs it to the appropriate ROC. You do not need to manually select your ROC office in most form workflows.

Physical Filings and Correspondence

If you need to submit physical documents or correspondence to the ROC (for compounding applications, inspection requests, or responses to show-cause notices), you must now address them to the correct new ROC office. Sending documents to the old unified ROC address may cause delays. Check the MCA website for the physical addresses of the new offices.

Certificates and Documents Issued by ROC

Certificates of Incorporation, certificates of commencement of business, and other ROC-issued documents from before the bifurcation remain fully valid. Your existing Certificate of Incorporation bearing the old ROC name does not need to be reissued. The new ROC offices will issue fresh certificates under their new names for any future applications.

Compliance Deadlines Unchanged

All statutory deadlines remain intact:

None of these deadlines are affected by the ROC split. Your filing calendar for 2026 remains exactly as it was before February 16.

MCA V3 Portal and the Decentralization Strategy

The ROC bifurcation does not exist in isolation. It is part of MCA's broader V3 portal and digital governance strategy that has been rolling out since 2023. Understanding this context helps explain why the split happened now and what further changes may follow.

What is MCA V3?

The MCA V3 portal is the third-generation digital platform for corporate filings in India. It replaced the V2 portal (which itself replaced the original MCA21 system). V3 introduced several improvements: a more intuitive interface, faster form processing, integrated payment gateways, and - critically - intelligent routing of filings to the correct ROC office based on CIN and jurisdiction data.

This intelligent routing is what makes the ROC bifurcation seamless for companies. In the pre-V3 era, an ROC split would have required companies to manually update their ROC preference in filings. With V3, the system handles it automatically.

Decentralization of ROC Operations

MCA has been gradually decentralizing ROC operations over the past several years. The goal is to reduce the processing load on any single office, improve response times, and bring the Registrar's office closer to the businesses it regulates. The February 2026 bifurcation is the latest and most significant step in this process.

Previous decentralization moves included the creation of Central Registration Centres (CRCs) for processing SPICe+ (company incorporation), FiLLiP (LLP incorporation), and other high-volume forms. The CRCs handle initial processing centrally, while ongoing compliance and approvals route to the jurisdictional ROC. The new ROC offices integrate into this CRC-plus-ROC model.

What This Means Going Forward

Expect MCA to continue this trend. ROC offices serving high-volume states - such as ROC Bangalore (Karnataka), ROC Chennai (Tamil Nadu), and ROC Hyderabad (Telangana) - may see similar bifurcations in the coming years if their workload grows. The V3 platform is architecturally designed to support additional ROC offices without requiring changes to filing processes.

Practical Steps for Companies After the ROC Split

While the allocation is automatic and no formal action is required, prudent companies should take these steps to ensure smooth operations going forward.

Step 1: Verify Your New ROC

Log in to the MCA V3 portal and check your company's master data. Confirm that the ROC field shows your new office name. This takes two minutes and gives you certainty.

Step 2: Update Internal Records

If your company maintains internal compliance trackers, board resolution templates, or statutory registers that reference the ROC name, update them. While this is not a legal requirement, it prevents confusion when your board appoints a new director or files a resolution referencing the ROC.

Step 3: Inform Your Company Secretary / Compliance Partner

If you use a professional compliance service or employ a Company Secretary, inform them of the new ROC allocation. They need to know which office to contact for any physical correspondence, hearing notices, or follow-ups on pending applications.

Step 4: Check Pending Applications

If you had any applications pending with the old ROC - a name change, registered office shift, or increase in authorized capital - verify that the application has been transferred to the new ROC. Log in to MCA V3 and check the application status. The processing office should reflect the new ROC name.

Step 5: Update Letterheads and Communication Templates (Optional)

Some companies reference their ROC jurisdiction on official letterheads, websites, or investor communications. If yours does, consider updating the reference. This is purely optional but maintains accuracy in your corporate documentation.

Impact on LLPs and Other Entity Types

The ROC bifurcation is not limited to companies registered under the Companies Act, 2013. It also affects Limited Liability Partnerships (LLPs) registered under the Limited Liability Partnership Act, 2008, and other entities that file with the Registrar.

LLPs

LLPs registered under the bifurcated ROC offices are allocated to the new offices based on their LLPIN (LLP Identification Number) ranges or geographical districts, following the same logic as companies. If your LLP was under ROC Mumbai, check whether your LLPIN places you under ROC Mumbai-I, Mumbai-II, or Nagpur.

LLP compliance filings - Form 8 (Statement of Account and Solvency) and Form 11 (Annual Return) - continue to be filed on the MCA V3 portal. The portal routes your filing to the correct new ROC automatically. If you were using professional LLP compliance services, your service provider should already be aware of the change.

Section 8 Companies (NGOs)

Section 8 companies (non-profit companies) registered under the bifurcated ROCs are also reallocated. Their annual compliance requirements - including filing financial statements and annual returns - remain unchanged. The new ROC office handles their filings going forward.

One Person Companies (OPCs)

One Person Companies follow the same allocation rules as Private Limited Companies. OPCs registered under the old ROC offices have been transferred to the new offices based on CIN range or district. OPC compliance deadlines and filing requirements remain the same.

Foreign Companies

Foreign companies registered with the ROC under Part XI of the Companies Act, 2013 are also reallocated to the new ROC offices. If your foreign company's Indian registered office falls within the jurisdiction of the bifurcated ROCs, check the MCA portal for your new ROC assignment.

What Does NOT Change After the ROC Bifurcation

To prevent unnecessary alarm, here is a clear list of things that remain completely unchanged after the February 2026 ROC split.

• CIN / LLPIN: Your company's Corporate Identity Number and LLP Identification Number remain permanent and unchanged
• Certificate of Incorporation: Your existing certificate is fully valid. No reissue is required
• Registered office address: Your company's registered address is unaffected. The ROC split is about the Registrar's office, not your office
• State of registration: Your company remains registered in the same state. A Delhi company is still a Delhi company
• Compliance deadlines: All statutory due dates for annual filings, director KYC, and other forms remain identical
• Filing forms: The same MCA forms (AOC-4, MGT-7, DIR-3 KYC, ADT-1, etc.) continue to be used
• Fees: Government filing fees are unchanged. There is no additional fee for the ROC transfer
• Legal proceedings: Ongoing legal proceedings, if any, continue under the new ROC's jurisdiction
• PAN, TAN, GST registration: Your company's tax registrations are completely unaffected by the ROC change

In short, the ROC bifurcation is invisible to companies that file electronically and maintain their records digitally. The change primarily affects MCA's internal operations and the distribution of administrative workload.

Summary of All New ROC Offices in 2026

Here is a consolidated reference table of all nine new ROC offices created by the February 2026 notification, along with their parent offices and the basis of jurisdiction.

Conclusion

MCA's decision to bifurcate ROC Delhi, Mumbai, Kolkata, and Kanpur into nine new offices is a significant administrative reform that will improve processing times, reduce backlogs, and bring the Registrar's office closer to the businesses it serves. For companies and LLPs registered under these four offices, the transition is seamless - automatic allocation, no fees, no applications, and no change to your CIN or compliance obligations. The only action you need to take is verifying your new ROC on the MCA V3 portal and updating your internal records. If you are incorporating a new company or LLP in 2026, your registration will automatically go to the new ROC office from day one.

For companies that want to ensure their compliance is handled correctly under the new ROC structure, working with a professional compliance partner eliminates any uncertainty. Whether you are filing annual returns, managing director appointments, or handling regulatory approvals, having expert support ensures nothing falls through the cracks during the transition.