The Register Of Companies ( ROC ) is an office functioning under the Ministry of Corporate Affairs (MCA), which controls the entire administration of all companies and Limited Liability Partnerships (LLP) in India. The MCA controls and regulates all the entities and LLPs under the Companies Act, 1956 and Companies Act, 2013. The ROC is the authority, which takes care of registration or incorporation of a company in India.
In India, every company requires incorporation approval from the ROC. Once the application for incorporation of the company is made, the ROC will scrutinize the application and provide the incorporation certificate. This incorporation certificate acts as evidence for the existence of any company. Similarly, after the incorporation, if any company winds up, then the ROC is the final authority to strike the name of the company from the registry.
Section 117 of companies act, 2013, states that every resolution passed by the company should be intimated to the ROC within 30 days from the date of passing the resolution. From appointing the directors or managing directors up to the winding up of the company, every information must be conveyed to the ROC.
|Name of the E-form||Purpose of the E-form||The due date for filing||The due date for the FY (2018-2019)|
|Form ADT-1||Auditor appointment||15 days from the date of the conclusion of the annual general meeting (AGM).||14th October of 2020|
|Form AOC-4 and Form AOC-4 CFS ( for Consolidated Financial Statements).||For filing the Annual Accounts.||30 days from the date of conclusion of the AGM |
For One Person Company, within 180 days from the date of the end of the financial year
|29th Oct 2020|
|Form MGT-7||For filing the Annual Return||60 days from the date of the end of AGM|
|Form CRA-4||For filing the Cost Audit Reports||30 days from the date of receipt of the Cost Audit Report.||30 days from the date of receipt of the Cost Audit Report.|
|Form MGT-14||Filing the resolution taken in Board report and Annual Accounts||30 days from the date of the end of the Board meeting||30 days from the date of the end of the Board meeting|
|MSME Form 1||Half-yearly return with the registrar, for the outstanding payments to micro and small enterprise||Within the month for each half of the year.||31st October of 2020 (from April 2020 to September 2020) |
31st October of 2020 (from April 2020 to September 2020)
It is always confusing for many people on what are all the forms to be submitted for annual filings. The list of forms that are required are;
The procedure for payroll processing annual accounts and an annual return of the company, can be understood from the following process.
Every company has to annex certain documents while filing the ROC. They are
|Name of E-Form||Purpose||Attachments||The due date for filing||Applicability|
|Form ADT-1||For appointing the auditor||It consists of an appointment letter and confirmation letter.||15 days from the date of conduct of AGM||A private company, public limited company, one-person company, and listed companies|
|Form AOC-4 and Form AOC-4 CFS||Filing of Annual Accounts||Board Report along with annexures like MGT-9, CSR Report, AOC-2, Corporate Governance Report, a Secretarial Audit Report, etc.. as per the nature of Company and financial statements||30 days from the date of the AGM (In case of OPC within 180 days from the close of the financial year)||Private Company, Public Limited Companies, One Person Company|
|Form AOC-4 (XBRL)||Filing of Annual Accounts in XBRL mode||An XML document of financials of the Company||30 days from the date of conduct of the AGM||Listed companies and their Indian subsidiary(or) a public company With paid-up capital less than or equal to 5 crores (or) With turnover greater than or equal to100 crores|
|Form MGT-7||Filing of Annual Return||List of shareholders, debenture holders, Share Transfer, MGT-8||60 days from the date of AGM.||Public Limited Companies, Listed Company, One Person Company, and private entities|
|Form CRA-4||Filing of Cost Audit Report||An XML document of the Cost Audit report||30 days post the date of receipt of Cost Audit Report (CAR)||Companies determined as per The Companies (Cost Records and Audit Rules), 2014|
|Form MGT-14||Filing of resolutions with MCA about the approval of Board Report and Annual Accounts.||A certified true copy of the resolution.||30 days from the date of conduct of concerned Board Meeting||Public Companies and other Listed Companies.|
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MCA Announces Relaxation for RoC Filings
17-Jun-20: The Ministry of Corporate Affairs (MCA) has notified a seven-month relaxation for RoC filings relating to creation or modification of charges. This will provide a major relief to companies that raised funds via the debt route. As per this new scheme, delays for such filings will be condoned till 30th September.