Overview of Annual Compliances Filing for ROC
All companies incorporat in India are requir to file certain documents with the Registrar of Companies every year. Failure to comply with the rules may result in a penalty to the officer/company/director. It is important for the management personnel of the company to be aware of. All the compliances requir by the company and comply with them in a timely manner.
Documents Required for ROC Annual Filing
- Balance-Sheet.
- Profit & Loss Account.
- Annual Return.
- Cost Audit Report.
E-Forms are required to be filed with ROC.
| Name of Form | Purpose of form | Due date of filing | Applicability on Company |
| Form ADT-1 | Appointment of Auditor | Fifteen days from the date of the AGM. | Private Companies, List Companies, Public Limited Companies, One Person Companies. |
| Form AOC-4 and Form AOC-4 CFS (in case of Consolidat financial statements) | Filing of Annual Accounts | 30 days from the date of the AGM (In the case of OPC, within 180 days from the close of the financial year) | Private Companies, One Person Companies, Public Limited Companies, |
| Form AOC-4 (XBRL) | Filing of Annual Accounts in XBRL mode | 30 days from the date of the AGM | Listed companies in India & their Indian subsidiaries / a public company |
| Form MGT-7/MGT-7A | Filing of Annual Return | Sixty days from the date of AGM. | Private Companies, Listed Companies, Public Limited Companies, One Person Companies |
| Form CRA-4 | Filing of Cost Audit Report | Thirty days from the receipt of the Cost Audit Report | Companies prescribed according to the Companies (Cost Records & Audit Rules), 2014, are amended continuously. |
| Form MGT-14 | Filing of resolutions with MCA regarding approval of Board Report and Annual Accounts | 30 days from the date of the concerned Board Meeting | Public Companies, Listed Companies This is Exempted for private companies. |
Event-Based Compliances
| Actions | Form No. | Phase Limit |
| Change in registered office | INC-22 | Within fifteen days from the date of such change |
| Change in Directors or KMP | DIR-12 | Within 30 Days of such change |
| Increase in Authorized Share capital | SH-7 | Within 30 days of passing Ordinary Resolution |
| Filing of resolution and agreements | MGT-14 | Within 30 days from date of passing resolution |
| Increase in Paid up share capital (Issue of security) | PAS-3 | Within fifteen days from the date of the allotment |
| Change in secured borrowing (Creation, modification and satisfaction of charge) | CHG-1 | All types of Charges within 30 days of its creation |
| Application for KYC of Directors | DIR-3 KYC | On or before 30th April of immediate next Financial Year (Annual Compliance) |
| ACTIVE (Active Company Tagging Identities and Verification) | INC-22A | On or before 25th April 2019 (Applicable to all companies registered before 31st December 2017) |
| Declaration of Commencement of Business | INC-20A | Within a period of 180 days of the date of incorporation of the company. (Applicable to companies incorporated after 2nd November, 2018.) |
Other ROC Filing Due Date/ ROC Compliance
| MCA Forms | ROC Filing Due Date |
| Form INC-20A | Within 180 days from the date of incorporation of the company. |
| DIR-3C | Within 15 days of receiving intimation of DIN inform the Registrar. |
| DIR-3B | Within 30 days of allotment of DIN inform the companies in which he/she is a director. |
| Form INC-6 | Within 6 months of exceeding the OPC threshold limit. |
| Form INC-22 | Within 30 days from the date of incorporation of the company if the register address is not mention in the incorporation form. |
| Form INC-22 | Within 15 days of any change in the situation of the register office of the company. |
| Form SH-7 | Within 30 days of passing the resolution for alteration or increase in share capital or redemption of preference shares. |
FAQs About Annual Compliances Filing for ROC?
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