Do you want to know when your company is required to file ROC compliances? If so, this article can provide you with the important dates for filing ROC in 2022-23.
The Registrar of Companies or ROC compliance is the detailed report of every company or LLP. Every business operating within India has to submit ROC Compliance. Companies and Limited Liability Partnership are responsible for adhering to annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008.
The ROC filings can be made once a year or at the occurrence of a specific event. Companies and LLPs must comply with filings’ rules and regulations to avoid penalties while dealing with ROC compliances. They will also have to respect the deadlines for compliance. If the Companies and LLPs fail to comply with these regulations, they will be penalized.
About ROC Compliance Calendar
Companies and LLPs should always comply with ROC compliance norms to avoid penalties. Therefore, every business registered in India must submit ROC within the stipulated time every year.
ROC Compliance Calendar 2022-23
The failure of ROC compliance within the specified time may lead to the imposition of a heavy penalty. Therefore, every company or LLP should keep track of records for filing ROC compliance. Therefore, the dates of ROC filing in 2022-23 have been mentioned below:
| Form | Details | Period | Due Date |
| MSME 1 | Half-yearly form for payment to MSME | March 2022 to October 2022 |
30th April 2022 31st October 2022 |
| LLP 11 | The annual return of LLP | Financial Year 2021 to 2022 | 30th May 2022 |
| PAS 6 | Filing has to be made by an unlisted public company for a reconciliation audit report of share capital on a half-yearly basis |
For half yearly that ends on 31st March 2022 A half year that ends on 30th September 2022 |
30th May 2022 29th November 2022 |
| DPT 3 | Return of Deposits | Financial Year 2021-2022 | 30th June 2022 |
| FLA | Annual Return to RBI | Financial Year 2021-2022 | 15th July 2022 |
| DIR 3 KYC | KYC of Directors or Partners | Financial Year 2021-2022 | 30th September 2022 |
| AOC 4 (OPC) | The form required to file a financial statement | Financial Year 2021-2022 | 27th September 2022 |
| ADT 1 | Notice for the appointment of Auditor | Financial Year 2021-2022 | 14th October 2022 |
| MGT 14 | The company has to file after passing any resolution | Financial Year 2021-2022 | 29th October 2022 |
| AOC 4 | Form to file financial statements | Financial Year 2021-2022 | 29th October 2022 |
| LLP 8 | Statement of Account and Solvency of LLP | Financial Year 2021-2022 | 30th October 2022 |
| MGT 7 | Annual Return | Financial Year 2021-2022 | 28th November 2022 (Within 60 days of AGM) |
| MGT 7A (OPC) | Annual Return | Financial Year 2021-2022 | 28th November 2022 |
The above dates are essential for companies and LLPs to file ROC compliance in 2022-2023. But, the dates may be changed further, which will be notified by the concerned department of the government.
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Necessary Documents for Filing ROC Compliance
Every business enterprise registered within India must submit certain documents to file ROC. The required documents have been mentioned below:
Form MGT 7- Annual Return
The following details have to be furnished in this document.
- Details of the registered office of the company, principal business activities, particulars of holdings, and associates of the company
- Share, securities, debentures, and the pattern of shareholders
- Debts, if any
- Holders of debentures and members of the company
- Particulars of Directors, Promoters, prime managerial personnel
- Meeting held among members.
- Remuneration of directors and managerial personnel
- Any penalty if imposed earlier on the organization, on the managerial personnel, directors, or on the appeals made against such penalty
- Certification of the Matters of Compliance
- Forms of shareholdings and other matters are required in the form.
Form AOC 4- Financial Statements and Other Documents
Most companies file financial statements and relevant attachments using AOC 4 every year. However, in case of failure to adopt financial statements at an annual general meeting, the statements should be filed within 30 days of the Annual General Meeting.
If the company adopts the financial statement at the Annual General Meeting, the adopted statement has to be filed within 30 days of the Annual General Meeting. The company can also use Form AOC 4 to file a revised financial statement or the board’s report.
Important Functions of ROC
ROC performs many essential functions of a company. Some of these functions have been mentioned below:
- ROC is required to carry out the registration of incorporation of the company
- The responsibility of the company’s Registrar is to regulate and report the companies, shareholders, and directors. The Registrar is also in charge of reporting several matters of the companies to the government
- Another vital role of ROC is facilitating and maintaining a healthy business environment within the company
- The Registrar has to approve the company for coming into existence. The certificate granted by the ROC is considered conclusive evidence of the existence of the company
- The ROC can also enquire into the additional information concerning the registration of the companies. It can also look for the place of business of the company
- ROC has to file the petition to take severe actions like Winding up the company.
Features of ROC
These are the features of ROC,
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Refuse to Registrar
The essential feature of ROC is the refusal of registration. The ROC can refuse to Registrar the name of the company on many grounds. First, the Registrar must ensure that the company’s name is not objectionable. The Registrar can refuse a company with an unlawful objective to register the name.
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Responsibility After the Registration of the Company
The responsibility of the ROC continues even after the registration of the company. However, because a company may require to change its name, objectives, or registered office, in that case, the company has to approach the Registrar of the Company.
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Filing Resolution
As per section 117 of the Companies Act, every resolution must be filed within 30 days of passing. The Registrar must record all such resolutions. In case of failure to file the resolution, the company will be imposed a penalty under the provision of company law. Apart from these, the company has to report all the crucial matters, including the appointment of directors, issuance of the prospectus, or the voluntary winding up.
Conclusion
Registrar of Company: https://www.mca.gov.in/MinistryV2/compliancerelatedfiling.html plays a vital role while making significant decisions for a company. Therefore, the filing of company compliance has also become an inevitable part of the company. Therefore, every company registered within India’s territory must file the ROC within the stipulated time.
Every year dates of filing ROC compliance are released so that the filing is not skipped and companies and LLPs can file it without difficulty. The filing of ROC is so crucial that this failure may lead the company to face dire consequences because the Company will be imposed a penalty in case of failure to file ROC.
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