ROC Annual Filings

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    Deliverables

    Deliverables

    Annual return filing and documentation

    Maintenance & Updation of Statutory Register

    Annual Report, Board Meeting regularly and for any business activity filings

    Maintenance of Minutes of meeting for Members/ Shareholders meeting annually and on requirement basis.

    All Companies and LLPs incorporated in India are required to comply with annual filings under the Companies Act, 2013 and Limited Liability Partnership Act, 2008. The filings with the ROC should be made once in a year or on the occurrence of specified-events. Delay or non filing of return attracts heavy interest and penalties on the Officers or the Company or Directors. Hence, it is important for Management personnel of a company to be aware of all the necessary compliances for the company and comply on time

    Annual return of Company consists of information and documents that include the Balance Sheet of the Company, Profit & Loss Account, Compliance Certificate, Registered Office Address, Register of Member, Shares and Debentures details, Debt details and information about the Management of the Company. It would also disclose the shareholding structure of the Company, changes in Directorship and details of transfers of securities. Vyapar Formations can help file your Company's annual return in India and meet complete compliances of Private Limited Company.

    Form Types

    What are the Annual return forms and their due dates for private limited companies other than One Person Companies?


    Form MGT-7 – Annual Return

    Form MGT-7 is the annual return of the company containing information about the company at the close of a financial year. The main information contained in the annual return or Form MGT-7 is:

    • Details of registered office of the company, principal business activities, particulars of its holding, subsidiary and associate companies;
    • Share, debentures and other securities and shareholding pattern;
    • Indebtedness;
    • Members and debenture-holders along with changes therein since the close of the previous financial year;
    • Promoters, directors, key managerial personnel along with changes therein since the close of the previous financial year;
    • Meetings of members or a class thereof, Board and its various committees along with attendance details;
    • Renumeration of Directors and key managerial personnel;
    • Penalty or punishment imposed on the company, its Directors or Officers and details of compounding of offences and appeals made against such penalty or punishment;
    • Matters relating to certification of compliances, disclosures as may be prescribed;
    • Shareholding pattern of the company; and such other matters as required in the form.

    Form AOC-4 – Financial Statements & Other Documents

    All companies are required to file its financial statements and mandatory attachments using Form AOC-4 each year. In case the financial statements of the company are not adopted in an Annual General Meeting then un-adopted financial statements should be filed within 30 days of date of AGM (due date of AGM if AGM not held or extended due date if any). If financial statements are adopted by the company, then the adopted financial statements must be filed within 30 days of the AGM (actual or adjourned whichever is applicable). In case company needs to revise the financial statement or Board’s report, then revised financial statements can also be filed using Form AOC-4.

    FAQs

    1Is return filing with ROC same as income tax return?
    No, Income tax return is submitted to Income Tax department whereas ROC returns are filed with Ministry of Corporate Affairs (MCA) with whom the company is registered. It is mandatory to file the prescribed ROC forms and other returns on annual basis.
    2What are the applicable Annual return forms and their due dates for One Person Company?
    1. Form MGT 7 is used to file Annual Return. The due date is May 30.
    2. Form AOC 4 is used to file Annual Accounts. The due date is 180 days from end of Financial Year(FY)
    3What are the annual returns to be filed with MCA and what are their due dates for Limited Liability Partnership Firm (LLP)?
    For LLPs, the due date of return filing is 60 days from end of financial year i.e 31st May of the assessment year. For form 8(Statement of solvency) the due date is 30th October.
    4What other returns are to be filed with MCA?

    Other returns include: *ADT 1 -for appointment of auditor *CRA 4 -for Cost Audit Report(if applicable) Following events also require filing with MCA:

    • Change in name
    • Change in registered office
    • Change in board composition(e.g. appointment or resignation of director)
    • Alteration of share capital
    • For creation/modification/satisfaction of charge
    5What are the consequences of not filing the forms?

    If the LLP annual return form is not filed within due date, then a penalty of Rs.100 per day is applicable until the default continues. There is no limit on the maximum penalty amount and hence the amount increases over time.

    In case of company, the penalty amount depends upon the nominal share capital and period of delay.

    6Do I need to get digital signature for filing ROC returns?

    LLP form 11 needs to be signed with digital signature of any one designated partner.

    In case of company, the annual return form has to be signed with the digital signature of the director or the company secretary in practice (as the case may be).

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