ROC (Registrar of Companies) filings are required for those entities that are registered with Ministry of Corporate affairs. Govt. of India. Examples of these are Companies and LLP (Limited liability Partnership).
✓ Form MGT – 7 (Annual return) -
Within 60 days from the date of AGM or the date on which AGM should have been held.✓ Form AOC - 4(Financials along with Balance Sheet and Profit and loss Account) -
Within 30 days from the date of AGM or the date on which AGM should have been held.✓ FADT - 1(information of Auditor)
✓ Form 8(Statement of Account & Solvency) -
Within period of thirty days from the end of six months of the financial year to which such statement relates.i.e 30th October.✓ Form 11(Annual Return) -
within sixty days from the closure of the financial year i.e 30th May.
The eForms to be filed for Annual ROC filing is:
Yes. ROC return gives details of changes taken place in the company during the year and need to be filed with the ROC even though the company has not done any business during the year.
A) First Annual Filing of the Company is due on the 30th December of the next year from the date of Incorporation and
B) Subsequent Annual Filing is due on the 30th September of the same year in which the Financial Year of the Company ends.
It is the duty of the Company and Directors to file ROC Return as both are liable for non filing.
Company having Authorized Capital of Rs. 1 lac is Rs. 300 for each Form AOC-4 and MGT-7 and Company having Authorized Capital of Rs 5 Lac or more is Rs. 400 for each Form.