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ROC Filing

ROC Filing Consultant

Every company whether Public, Private, Section-8, Producer or any other type of company incorporated under the Companies Act, 2013 or under any previous law for the time being in force is required to file their annual Financial Statements and Annual Return within 30 days in e-form AoC-4 or e-form AoC- 4 (CFS) depending upon the applicability and 60 days in e-form MGT-7 respectively from the date of conclusion of the Annual General Meeting.

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An Overview

Annual General Meeting of the company is conducted once a year and the due date for the first Annual General Meeting lies within 9 months from the date of end of the first financial year of the Company and in any other case the AGM must be conducted within a period 6 months from the closing of the financial year i.e. the last date of conducting the first AGM is 31st December and the subsequent AGM is 30th September after the end of the financial year.

The ROC is an abbreviation of Registrar of Company and is managed by the Ministry of Corporate Affairs India (MCA). Further, as per Section 129, 137 read with Rule 12 of the Company (Accounts) Rules, 2014 and Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014. the Audited Financial Reports must be filed with the respective ROC. Any delay or non-filling of the return could lead the company to attract heavy interest & penalties.

Documents Required for ROC Filing

Each company has to attach a few important documents during filling with the ROC which are mentioned below:

  • Adopted Financial Statements of the Company in the AGM comprising of the Balance Sheet, Profit and Loss Account and the Cash Flow Statement(if applicable) along with the notes in e-form AoC-4.
  • Board Report along with its annexure in e-form AoC-4
  • List of Members as on the end of the Financial Year in e-form MGT 7.
  • Cost Audit Report if applicable in Form CRA 4
 

Important Points of ROC Filing

  • The notice of a board meeting should be given to all the directors of the firm before 7 days and acknowledgement should be taken for the same.
  • As per the Companies Act, 2013 and section 134 the Financial Statements should be signed by the chairperson of the company where he is authorized by the board. Otherwise, it should be done by two directors out of which one should be in the managing director and CEO.
  • Observing section 101 of the companies act, 2013, a 21 clear days notice should be sent to all the respected members, legal representatives of any deceased person, auditor, and every director of the company for the general meeting by physical or electronic mode.
  • The company should prepare all the books related to the accounts and keep them at its registered office. If the company chooses any other place than the company needs to fill AOC-5 by approving board resolution.
  • While uploading the form, the company should confirm that the form is latest and provided by MCA.

Conclusion

All the Companies that are registered under the Companies Act, 2013 have to file their Audited Financial statement and annual return as per the rules of the Companies Act, 2013 on the website of MCA within the due date, failure to which attracts penalty and charges.