ROC forms, compliances, and due dates

1. AOC-4 XBRLFiling financial statement and other documents in XBRL

Filing adopted audited Financial Statements. Applicable to listed companies and their Indian subsidiary or companies having paid-up capital of Rs 5 core or above, companies having Rs 100 crore turnover, companies that must prepare their financial statements according to companies (IAS) rules, 2015.  In 30 days of the conclusion of AGM

2. AOC-4 Filing financial statement and other documents in the non-XBRL format

Filing the adopted audited financial statements by every company excluding the companies mentioned above In 30 days of the conclusion of AGM

3. MGT-7 Filing Annual return 

All companies will file the annual return. An annual return filed by a listed company shall be certified by a CS, and the certificate will be in Form MGT-8In 60 days of the conclusion of AGM

4. DIR 3 KYC Director KYC

Every Director who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, would be mandatorily required to file form DIR-3 KYC before 30th September of the immediately next financial year.

5. Form 11 Annual return

Filing of LLP Form 11 is a mandatory annual compliance for all LLPs, irrespective of turnover or profit or business activity. Hence, even a LLP that has no activity must file LLP form 11 or pay a penalty of Rs.100 per day of delay in filing Form 11. LLP Form 11 is due within 60 days of financial year end. Since, all LLPs have 31st March as the closure of financial year, LLP Annual Return Form 11 is due on the 31st of May of each year.

6. Form 8 Statements of Accounts and Solvency

All enrolled LLPs are required to have their books of accounts in place and fill in data with respect to the profit made, and other financial data in regards to business, and submit it in Form 8, every year. Form 8 must be duly filled by the 30th of October. Failure to file can incur a penalty of Rs.100 per day of delay.

4. DIR-12 Details of appointment of directors and the key managerial personnel and the changes in them

Companies that exist are required to file an e-form DIR-12 for details of directors and key managerial personnel of the company with the Registrar. In 30 days from the date of appointment/resignation etc.

5. CHG-1 Application for registration of creation and modification of charge

Every company creating a charge must register the chargeIn 30 days from the date of creation or modification of charge

6. CHG-4 Satisfaction of charge

A company shall inform about the satisfaction of the charge registered with the Registrar of companiesIn 30 days of satisfaction of charge

7. ADT-1Information of appointment of auditor to the ROC

The company shall inform the Registrar of Companies regarding the appointment of the auditor.In 15 days of the meeting

8. ADT-3 Notice of resignation by the auditor

In case the auditor resigns before the expiration of his term, then such information must be passed to the Registrar of companiesIn 30 days of such resignation

9. MSME-1 With respect to outstanding payments to MSME, furnishing half yearly return with the Registrar

Companies, who get the supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers go beyond forty-five days from the date of acceptance, or the date of deemed acceptance of the goods or services will provide a half-yearly return to the Ministry of Corporate Affairs (MCA) specifying the amount of payment due and the reasons of the delay.  Before or on 31st October for the period from April till September and by 30th April for the period of October to march.

10. DPT-3 Return of deposits 

Filing return of deposits or details of transaction not considered as a deposit or both by all companies except government companies.Before or on the 30th day of June every year

11. IEPF-1Statements of the amount credited to investor education and protection fund

Amounts required to be credited by the companies to the Investor education or protection fund shall be remitted online along with a Statement in Form number IEPF 1 containing particulars of such transfer to the Authority within a period of thirty days of such amounts becoming due to be credited to the Fund. In 30 days of the amounts being due to be credited to the fund.

12. IEPF-2 Form for filing the statements of unclaimed amounts and unpaid amounts 

Every company shall within a period of 60 days after the holding of Annual General Meeting or the date on which it should have been held, whichever is earlier and every year thereafter till completion of the seven years period, identify the unclaimed amounts, as on the date of closure of financial year the account of which needs to be adopted in the Annual General Meeting as per sub-section (1) of section 137 of the Act, separately furnish and upload on its own website and also on the website of Authority or any other website as specified by the Government, a statement or information of unclaimed and unpaid amounts separately for each of the previous seven financial years through

 

Implications of Non-compliance with ROC

The Companies Act provides for filing of various ROC forms and returns to the Registrar of companies. All the companies must comply with the legal procedures under the Companies Act 2013.  As part of the annual filing, many ROC forms have been prescribed to be filed to the Registrar of companies annually by the companies. Non-filing of the ROC forms within the due date may attract huge penalties and can even close your business down. No matter how well you manage the affairs of your businesses, if you fail to file ROC return, then it may ruin your hard work. The Companies Act and the rules prescribe stringent penalties in case of omission to file the ROC forms with the Registrar of Companies. The company, the officer of the company, or the director, responsible for filing the forms, shall be liable for penalties under the Companies Act, 2013.

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Required Documents for Annual Return of a Private Limited Company / OPC

• MOA & AOA of the Company

• Audited Financial Statements for current F.Y

• Audited Financial Statements for previous F.Y

• Audit Report

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