ROC Filing

ROC FILING

Every year, ROC must receive annual returns from all companies with Indian registrations, including private limited, limited companies, one-person companies, and section 8 companies. An annual general meeting must be held, and yearly accounts must be filed with the ROC. The Annual General Meeting (AGM) must be conducted annually on September 30th, six months after the conclusion of the fiscal year. In the case of new firms, the first AGM must be convened no later than nine months after the end of the fiscal year or within 18 months of the date of formation, whichever comes first. According to the Companies Act of 2013, your fiscal year must begin on April 1 and finish on March 31.

 

The balance sheet of the company, the profit and loss account, the compliance certificate, the registered office address, the register of members, information regarding shares and debentures, debt information, and details about the management of the company are all included in the annual return. The company’s shareholding structure, changes to the Board of Directors, and specifics of securities transfers would all be disclosed in the annual report.

Name of the E-form Purpose of the E-form Due date for filing Attachments Due date for the FY (2018-2019) Applicability on Company
Form ADT-1
Auditor appointment
15 days from the date of the conclusion of the annual general meeting (AGM).
Appointment Letter, Confirmation Letter from Company
14th October of 2020
Private Company, Public Limited Companies, Listed Company, One Person Company
Form AOC-4 and Form AOC-4 CFS ( for Consolidated Financial Statements).
For filing the Annual Accounts.
30 days from the date of conclusion of the AGM For One Person Company, within 180 days from the date of the end of the financial year
Board Report along with annexures: MGT-9, AOC-2, CSR Report, Corporate Governance Report, Secretarial Audit Report etc.. as per the nature of Company and financial statements
29th Oct 2020
Private Company, Public Limited Companies, One Person Company
Form MGT-7
Filing of Annual Return
60 days from the date of the end of AGM
List of shareholders, debenture holders, Share Transfer, MGT-8
Private Company, Public Limited Companies, Listed Company, One Person Company
Form AOC-4(XBRL)
Filing of Annual Accounts in XBRL mode
30 days from the conclusion of the AGM
XML document of financials of the Company
Listed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores
Form CRA-4
For filing the Cost Audit Reports
30 days from the date of receipt of the Cost Audit Report.
XML of Cost Audit
30 days from the date of receipt of the Cost Audit Report.
Companies prescribed as per The Companies (Cost records and Audit Rules), 2014 amended from time to time.
Form MGT-14
Filing the resolution taken in Board report and Annual Accounts
30 days from the date of the end of the Board meeting
Certified true copy of the resolution.
30 days from the date of the end of the Board meeting
Public Companies and Listed Companies (Exempted for private companies)
MSME Form 1
Half-yearly return with the registrar, for the outstanding payments to micro and small enterprise
Within the month for each half of the year.
31st October of 2020 (from April 2020 to September 2020)
Micro or Small Enterprises and not Medium.

A business must submit three forms to ROC:

  • ROC Form MGT 7: The information on shareholding structure, directorship changes, and any share transfers that had place during the year is contained in ROC Form MGT 7. The deadline for ROC Form MGT 7 is November 28, which is 60 days after the end of the AGM.
  • ROC Form AOC4: This form comprises information and an annexure pertaining to the company’s balance sheet, profit and loss account, compliance certificate, registered office address, member register, shares and debentures details, debt details, and management information. The ROC Form AOC 4 is due on October 29, which is 30 days after the end of the AGM.
  • ROC Form ADT 1: For the appointment of an auditor, ROC Form ADT 1 is filed. The ROC Form ADT 1 is due on October 14th, or within 15 days of the end of the AGM.

Penalties for failing to file a company return:

Penalties for not filing annual returns are severe. There is no way to lessen the penalties because these fees are in addition to what MCA typically charges.