Filing of ROC

What are the annual compliances of a company?

• Appointment of Auditor
• Statutory Audit of Accounts
• Filing of Annual Return (Form MGT-7)
• Filing of Financial Statements (Form AOC-4)
• Holding Annual General Meeting
• Preparation of Director’s report.

What are the documents required for the application of DIN?

The applicant must attach the following documents along with the filled form:

• A high-resolution photo of the applicant.
• Identity proof.
• Residence proof.
• Date of birth proof.
• Father’s name proof (not applicable for foreign nationals).
• In the case of an individual with a single name, the affidavit must be furnished as per the guidelines.
• Foreign nationals must submit a copy of passport.

What are the annual filing requirements for Private Limited Company in India?

As per the mandate of the Companies Act 2013 and other applicable laws, every company in business with India must file some specific documents with the authorities allotted by the government.

Annual filing of the company includes some documentation. Documents related to the filing of Annual return and information inclusive of the following must be submitted:

• The company’s Financial Statements.
• Certifications of the Office Address which is registered.
• Shares and Debenture details.
• Register of Members.
• Debt details and information about the Management of the Company.

The annual return would also determine the company’s shareholdings structure, the details of securities which have been transferred and any changes in Directorship.

Is return filing with ROC not same as income tax return?

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.

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

Form MGT 7 is used to file Annual Return. The due date is 60 days from conclusion of Annual General Meeting(AGM).

Form AOC 4 is used to file Annual Accounts. The due date is 30 days from end of Financial Year(FY)

What 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.)

Will there be any additional charges during ROC filing?

Yes, the plan covers only the professional & ROC filing fees (excluding fee for SH-7) from All India ITR. Apart from this, there is stamp duty payable. Stamp duty charges are imposed by state in which the registered office is proposed to be located. The charges will be based on the nature of MCA form. In some states the amount varies according to the authorised capital of the company. These charges are not part of the plan’s price.

What are the government fees applicable for annual ROC filing?

The fees differ based on your turnover and share capital These fees apply for a turnover of Rs.1 crore.

• AOC 4: Rs. 300
• MGT-7: Rs.400