All the Establishment/Company enlisted in India for example Private Limited Company, Public Limited Company, One Person Company, Limited Liability Partnership, and so on need to record certain structures each year with the Registrar of Companies.
Every one of the Companies and LLPs enrolled in India is needed to agree with ROC Annual Filing under the Companies Act, 2013 and Limited Liability Partnership Act, 2008 separately. The ROC documenting will be done yearly or at the hour of the event of specific occasions.
What is Company?
An Organization is a legitimate body formed by a get-together of individuals to take an interest in and work a business attempt in a business or mechanical cutoff. An association’s business line depends upon its plan, which can go from a relationship to a possession, or even an endeavor.
Filing and Annual ROC Filing?
The Filing– is a cycle of organizing and putting away records so they can be found when required.
Annual Filing– Organization Annual Filings is to the documenting of Audited Annual Financial Accounts of the Company alongside Directors Report and Annual Return of Company with Registrar of Companies. These yearly filings are required for each enlisted Company if the Company carries on business or not.
Why ROC Annual Filing?
It done so that Govt can know Companies are following Rule and regulation & their Operational and Financial Situation.
Who can file ROC Annual filing?
Sec 134, Companies Act 2013- Audited Financial statement signed by the chairperson and get authorized by 2 Directors and later on Professional can do it in a better way.
*For professional service CA ON WEB (CA SERVICES)- https://www.caonweb.com/all-services.php
Audited Financial Statement?
It is done to gain the belief of Credible And External users so that they can know the company showing Fair Reports and to comply with Govt. Compliances.
Steps to follow for Preparation-
- Annual Financial Accounts
- Record Of Board Meeting
- Statutory Auditors Audit Accounts
- Director Report
- Annual General Meeting
- AOC-4 & MGT 7 Forms filing with ROC
FORMS- ROC RETURN FILING
AOC-4, ANNUAL FINANCIAL ACCOUNTS
- BALANCE SHEET & PROFIT & LOSS ACCOUNT.
- Prepared as guided by schedule III of Companies Act.
- Statutory Auditor of company should be Audit both Statement.
- Both statements should pose true and fair view.
- Director Report should also be prepared as complied manner.
- All these Document to be shared with Shareholder of the company.
*THESE DOCUMENT SHOULD BE SUBMITTED BEFORE ANNUAL GENERAL MEETING TO BE HELD.
MGT-7, ANNUAL RETURN
- its enrolled office, head business exercises, points of interest of its holding, auxiliary and partner organizations
- its offers, debentures and different protections and shareholding design;
- its individuals and debenture-holders alongside changes in that since the end of the past monetary year;
- its advertisers, chiefs, key administrative faculty alongside changes in that since the end of the past monetary year;
- compensation of chiefs and key administrative work force;
- punishment or discipline forced on the organization, its chiefs or officials and subtleties of compounding of offenses and requests made against such punishment or discipline;
- matters identifying with confirmation of compliances, revelations as might be recommended;
- subtleties, as might be endorsed, in regard of offers held by or in the interest of the Foreign Institutional Investors.
Penalty(Late fees)
100 Rs. Per day till the date of Filing.
ROC Recording Structures Due Dates 2021-22
| Forms | Particular | Due Date |
| MSME 1 | HALF YEARLY STRUCTURE FOR EXTRAORDINARY INSTALLMENT TO MSME | 30.04.2021(OCT 20-MARCH 21) 31.10.21(APR 21-SEP 21) |
| LLP 11 | LLP YEARLY RETURN | 30.05.2021 |
| PAS 6 | TO BE RECORDED BY UNLISTED PUBLIC ORGANIZATION FOR COMPROMISE OF OFFER CAPITAL REVIEW REPORT ON HALF YEARLY | 30.05.2021(1/2 YEARLY TILL 31 MARCH) 29.11.2021(1/2 YEARLY TILL 30 SEP) |
| CFSS 2020 | APPLICATION OF ISSUE OF RESISTANCE CERTIFICATE | 30.06.2021 |
| DPT 3 | DEPOSIT RETURN | 30.06.2021 |
| FLA | RBI ANNUAL RETURN | 15.07.2021 |
| DIR 3 (KYC) | DIRECTOR/ PARTNERS KYC | 30.09.2021 |
| MGT 14 | FILE ONLY IF COMPANY PASS NEW RESOLUTIONS | 29.10.2021(UNDER 30 DAYS OF CHANGES) |
| ADT 1 | APPOINTMENT OF AUDITOR | 14.10.2021(UNDER 15 DAYS OF GENERAL MEETING) |
| AOC 4 | FINANCIAL STATEMENT FILING | 29.10.21(UNDER 30 DAYS OF AGM) |
| MGT 7 | ANNUALY RETURN | 28.11.2021(UNDER 60 DAYS OF AGM) |
| LLP 8 | LLP ACCOUNT AND SOLVENCY STATEMENTS | 30.10.2021 |
| AOC 4(OPC) | FINANCIAL STATEMENTS | 27.09.2021 |
| MGT 7(OPC) | ANNUALY RETURN | 28.11.2021 |
F.A.Q
Vital Focuses to be noted:
- Arrangement of Yearly Monetary Records is required for each Organization.
- Each Organization needs to get the records reviewed by a CA.
- Each Organization needs to record Structure AOC-4 and MGT-7 with ROC consistently regardless of whether the Organization isn’t continuing any business.
- Deferral in recording Structure AOC4 and MGT7 will draw in an extra charge of Rs.100.00 each day till the date of documenting.
- Non-Documenting of Records and Yearly Return for over 2 years would bring about Conclusion of Organization by ROC.
- Non-Recording of Records and Yearly Return for over 3 years will bring about Exclusion of Chiefs u/s 164 of Organizations Act.
What are the reports needed for ROC documenting?
- Yearly Statement of organization.
- Annual financial statements of the company
- Corporate governance report/Audit report
- Shareholders & debenture holders details
- Company incorporation certificate Business & Partner details
- PAN Card/Aadhaar card
Chartered Accountant by profession, CA Sakshi Agarwal has an experience of above11 years in Cross Border compliance , Import Export , International Taxation & is a passionate content creator.