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Company Annual ROC Filing

Any entity regulated through Registrar of Company (ROC) under Ministry of Corporate Affairs (MCA), be it private limited company, public limited company, limited liability partnership, One Person Company, Producer Company or Section 8 Company is required to do annual filing of returns every year.
Annual filing consists of Annual Return and other information as well as details consisting of balance sheet, profit or loss, cash flow statement, changes in equity, director’s report, board meetings, general meetings, members, directors, key management person, auditors among other things. Annual filing gives an insight into inside health and structure of the company.

Forms used in Annual Return filing of ROC with Due Date

ROC FORMFORM USAGEDUE DATE
ADT 1Auditor Appointment filing15 days of AGM
AOC 4Financial Statement filing30 days of AGM (For OPC within 180 days from end of financial year)
MGT 7Annual Return filing60 days of AGM
AOC 4 CFSConsolidated Financial Statement filing30 days of AGM
MGT 14Filing of resolutions regarding Board Report & Annual Accounts30 days from date of Board Meeting
Form CRA 4Cost Audit Report30 days from date of receipt of Cost Audit

Annual General Meeting (AGM) Due Date

Annual General Meeting (AGM) is a general meeting which is mandatory to hold for every company in each year with exception to One Person Company (OPC). Gap between to AGMs can’t be more than 15 months. AGM must be held within 6 months from end of financial year. First AGM may be hold within 9 months from end of financial year of the company.

At an AGM, ordinary and Special both type of business can be transacted. Ordinary business transacted at an AGM may be consideration of audited financial statements and director’s report, declaration of dividend, appointment of director’s and appointment & ratification of auditors including fixation of auditor’s remuneration.

Notice to convene AGM must be sent 21 clear days excluding date of notice and date of AGM. Every annual general meeting shall be held between 9 a.m. and 6 p.m. on any day that is not a National Holiday. AGM shall be held either at the registered office of the company or at some other place within the city, town or village in which the registered office is located.

 

Documents Required for Annual E-Filing

Form ADT 1: Form ADT 1 is used for intimation to the Registrar by Company for appointment of auditor. Mandatory attachment to Form

  1. ADT 1 are as follows:
    • Copy of intimation of appointment sent by company to auditor
    • Copy of written consent given by the auditor
    • Copy of resolution passed at the AGM
  2. Form AOC 4 or Form AOC 4 CFS or AOC 4 XBRL: Form AOC 4 is used for filing of financial statement and other documents with the Registrar. AOC 4 CFS & AOC 4 XBRL can be used respectively in case applicability of consolidated financial statement and XBRL documents. Mandatory attachment to Form AOC are as follows:

     

    • Financial Statement comprising Balance Sheet, Profit or Loss Statement, Cash flow statement (if any) Notes to Accounts & statement of changes in equity
    • Auditor’s Report
    • Director’s Report along with Form MGT 9
    • Form AOC 2 – Particulars of contracts or arrangements with related parties, if any
    • Consolidated financial statement, if applicable
    • Form AOC 1 – Statement of subsidiary/ associate companies/ joint ventures, if applicable
    • Notice of AGM
  3. Form MGT 7: Form MGT 7 is used for filing Annual Return by a company. Mandatory attachment to Form MGT 7 is List of shareholders and debenture holders.
  4. Form MGT 14: Form MGT 14 is used for filing of resolutions and agreements with the Registrars. Mandatory attachment to Form MGT 14 are as follows:
    • Signed copy of Board Resolution
    • Notice of Board Meeting
  5. Form CRA 4: Form CRA 4 is used to filing cost audit report with the Central Government. Mandatory attachment to Form CRA 4 is XBRL document is respect of Cost Audit Report and company’s information and explanations on every qualification and reservation contained therein.

Advantage & Benefit of Annual ROC Filing

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Fulfilment of Compliance

ROC Annual Filing is mandated by and its not optional. So filing it on time tag the company as complaint.

Avoidance of Fine & Prosecution

Non-filing of financial statements may attract a fine on company and imprisonment of officers of company with or without fine.
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Saving of Additional Fee

Delay in annual filing attracts additional fee at the rate of Rs. 100 per day per form after the expiry of due date of filing and it can be avoided by filing annual returns on time.

Reputation & Credibility

Company documents are easily available in public domain and open to inspection. Annual filing documents gives an insight into health & structure of company resulting in building value & trust.

Averting Disqualification of Directors

If a company has not filed Annual Return consecutively for three financial year, every director is disqualified under section 164(2) of companies act, 2013. Attraction of disqualification to directors makes them ineligible to be appointed as a director in any other company for a period of five years and their DIN are deactivated.
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Avoiding Strike off

If a company has not filed Annual Return consecutively for last two financial year, status of such company falls under the category of Inactive company. This can be ground for ROC to strike off the company from its records after giving notice and the company will cease to exist.

Package & Pricing

FAQ

What is annual ROC compliance?
As a part of Annual e-Filing, Companies incorporated under the Companies Act, 1956 are required to efile the following documents with the Registrar of Companies (RoC):

  • Balance-Sheet: Form 23AC to be filed by all Companies
  • Profit & Loss Account: Form 23ACA to be filed by all Companies
  • Annual Return:Form 20B to be filed by Companies having share capital
  • Annual Return: Form 21A to be filed by companies without share capital
  • Compliance Certificate:Form 66 to be filed by Companies having paid up capital of Rs.10 lakh to Rs. 5 crore
What is annual e-form?
In order to carry out e-Filing on Companies/LLPs, you have facility to download the e-Form and fill it in an offline mode. Every form has the facility to pre-fill the data available in MCA21 system. Once the e-form is filled you would need to validate the e-form using Pre-scrutiny button. You would then have to affix the relevant digital signatures and save the form. You would need to be connected to the internet to carry out the pre-fill and pre-scrutiny functions.
Can AGM be extended beyond due date?
The Registrar of Companies may extend the time for holding an Annual General Meeting, other than the first Annual General Meeting, “for any special reason” by a period not exceeding three months, if it cannot be held within the prescribed time limit. Therefore, if in any year a company cannot hold its Annual General Meeting within the period stipulated, it may hold the Meeting within the next three months with the permission of the Registrar of Companies.