MCA Notifies New ROC Jurisdictions as Adjudicating Officers Under LLP Act

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  • Last Updated on 14 February, 2026

MCA ROC Adjudicating Officers

MCA Notification S.O. 696(E). Dated: 10.02.2026

The Ministry of Corporate Affairs (MCA) has revamped the adjudication framework under the Limited Liability Partnership Act, 2008 (LLP Act, 2008) by issuing a notification dated 10 February 2026.

The notification supersedes the earlier notification dated 11 February 2022, introducing a revised structure for adjudication and enforcement under the LLP regime.

1. Designation of Registrars of Companies as Adjudicating Officers

Under the revised framework:

  • Specific Registrars of Companies (ROCs) have been designated as Adjudicating Officers
  • These officers are empowered to adjudicate penalties and contraventions under the LLP Act, 2008

This formal designation aims to ensure clarity and uniformity in the enforcement process.

2. Jurisdiction Mapping Across States and Districts

The notification provides:

  • A clear mapping of jurisdictional authority
  • Allocation of States, Union Territories, and districts to designated ROCs

This jurisdictional clarity is intended to:

  • Avoid overlapping authority
  • Improve efficiency in handling compliance defaults
  • Ensure faster resolution of LLP-related adjudication matters

3. Objective of the Revamp

The revamped framework seeks to:

  • Streamline LLP compliance and enforcement mechanisms
  • Enhance administrative efficiency
  • Provide clarity to LLPs regarding the competent adjudicating authority
  • Strengthen regulatory oversight under the LLP Act

4. Supersession of Earlier Notification

The new notification expressly supersedes the February 11, 2022 notification, bringing the updated adjudication structure into force.

Actions taken under the earlier framework would continue to remain valid unless otherwise specified.

5. Key Takeaway

The MCA’s revised adjudication framework introduces a structured, jurisdiction-specific approach to enforcement under the LLP Act, 2008, thereby enhancing clarity, accountability, and operational efficiency in LLP compliance matters.

Click Here To Read The Full Notification

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied