Annual ROC filing refers to the annual E-Forms that are required to be filled by every Company incorporated under the Companies Act 2013. As per the Annual filling with the Ministry of Corporate Affairs, a Company shall prepare annual return at the end of every financial year in Form MGT 9 and file the same with ROC along with the financial statement, audit report, and directors report of the company in E-Form MGT-7 and E-Form AOC-4. Every company shall place a copy of the annual return on the website of the company if any, and the web-link of such annual return shall be disclosed in the Board’s report.
Every company other than a one person Company is required to file the form within 30 days in case of AOC 4 and 60 days in case MGT 7 from the date of holding AGM, although One person Company is required to file both forms within six months from the date of financial year-end. ROC filing and ROC compliance are mandatory for your business and should be adhered to the dot.
The filing of annual forms requires the compilation of accounts for the entire year which helps to analyse the financial position of the company, i.e. company is incurring losses or making a profit. ROC return filing offers benefits beyond the mandated requirement.
The Government keeps the record of the existence of the companies on the basis of the regular filings which every company is required to file or else the company is considered fake and can be struck off Suo Moto by the ROC.
The timely and yearly filing of forms avoids the burden of penalty, which may arise due to non-filing as required by the law. Annual compliance will save your organisation from any legal complications.
Audited Financial Statements of the Company for the concerned financial year.
Preparation of the required documents on the basis of financial statements of the company & other relevant information.
Preparation of form AOC-4 with the Registrar of Companies within 30 days from the date of AGM.
Preparation of form MGT-7 with the Registrar of Companies within 60 days from the date of AGM.
Every type of company is covered and obligated to file the required forms.
Form AOC 4 (Financial Statements) is required to be filed within 30 days of holding AGM and Form MGT 7 (Annual Return) is required to be filed within 60 days of holding AGM.
The audited financial statements and Directors’ Report along with its annexure are attached with Form AOC 4 and list of shareholders is attached with Form MGT 7.
The Penalty of Rs 100/- per day from the due date of filing is payable till the default continues.
Digital signature of one designated partner will be required for LLP Form 11, whereas in case of a company, it is mandatory to file the annual return using the digital signature of the director.
No, the ROC filing is filed with the Registrar of Companies, Ministry of Corporate Affairs (MCA), whereas income tax return is filed with the Income Tax Department.
Yes, under Companies Act, 2013 an audit is mandatory irrespective of the turnover or capital of the company.