TAXAJ

Annual ROC Filing of Companies

Every Incorporated company in India must file annual returns with ROC every year. Filing Annual returns is a compulsion for all entity types, including private limited, limited company, one person company and section 8 company. Annual filing requires conducting an Annual General Meeting and filing annual accounts with ROC. Annual General Meeting is held within six months from the end of the financial year, i.e. 30th September every year. In the case of new companies, the first AGM should be held within 18 months from the date of incorporation or nine months from the close of the financial year, whichever is earlier. Companies Act 2013 mandates that your financial year should start from 1st April and end on 31st March.


A company must file three forms with ROC. MGT 7 contains details of shareholding structure, change in directorship, and details of the transfer of shares during the year. AOC4 includes details and annexures relating to the Company's Balance Sheet, 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. ADT 1 is filed for auditor appointment.

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About This Plan

A end to end hand holding for your annual requirements is what we have in this plan. TAXAJ will assist you in matters like drafting, appointing, filling and much more.

Created by potrace 1.15, written by Peter Selinger 2001-2017

Timeline

It Usually takes 5 to 7 working days.

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Services Covered
Who Should Buy
How It's Done
Documents Required
Services Covered

  • Secretarial services of preparing board resolution, post AGM
  • Yearly filing of MGT-7, AOC-4 for Pvt Ltd Company
  • Disclosure of Interest by director (Form MBP-1)
  • Assistance in appointment of Auditor, if required
Who Should Buy

  • Companies want to comply to the Annual Compliance as mandated my ROC/MCA
How It's Done
  • Purchase the plan
  • Share the documents/details as requested by us.
  • We shall prepare the documents as required & get signed by you.
  • Prepare the form as applicable & file it.
Documents Required
    1. Bank Statement of the Company along with mentioning nature & party to whom paid or received (If not already audited & needs to be audited by us)
    2. Shareholders & Shareholding Details of the company. (Including any transfer of shares, if any)
    3. Bank Account Number & IFSC of All Active Bank Accounts.
    4. Resignation Letter from Previous Auditor & Challan of Form ADT-3, if any
    5. DSC Tokens of the Directors.
    6. Email & Contact Number of the Company
    7. Copy of MoA, AoA, COI
    8. Copy of board resolution
    9. List of shareholders with holdings
    10. Details of board composition
    11. Last year's tax return
    12. Particulars of penalties or compounding offences (if applicable)

Annual Filing of Companies with ROC Explained by CS Anjali Gupta!

Annual Filing for a Private Limited Company

Every company is required to file the annual accounts and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. The ROC filing of annual accounts is governed under Section 129(3), 137, of The Companies Act, 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act,2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.

The procedure of ROC filing the annual return and annual accounts can be easily understood by the following process:

1. Hold a Board Meeting to

  • Authorize the auditor for the preparation of financial statements as per Schedule III of the Companies Act, 2013.
  • Authorize the Director or Company Secretary for preparation of Board Report and Annual Return as per the Companies Act, 2013.

2. Hold another Board Meeting for approving the draft financial statements, Board Report and Annual Return by the directors of the company.

3. Conduct the Annual General meeting of the Company and pass the necessary resolutions. Please note that the financial statements are considered final only when the same is approved by the shareholders at the General Meeting.

E-Forms to be Filed for ROC Filing Return


Name of E-formPurpose of E-formAttachmentsDue date of filingApplicability on Company
Form ADT-1Appointment of AuditorAppointment Letter, Confirmation Letter from Company15 days from the conclusion of AGM.Private Company, Public Limited Companies, Listed Company, One Person Company
Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)Filing of Annual AccountsBoard Report along with annexures: MGT-9, AOC-2, CSR Report, Corporate Governance Report, Secretarial Audit Report etc.. as per the nature of Company and financial statements30 days from the conclusion of the AGM(In case of OPC within 180 days from the close of financial year)Private Company, Public Limited Companies, One Person Company
Form AOC-4(XBRL)Filing of Annual Accounts in XBRL modeXML document of financials of the Company30 days from the conclusion of the AGMListed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores
Form MGT-7Filing of Annual ReturnList of shareholders, debenture holders, Share Transfer, MGT-860 days from the conclusion of AGM.Private Company, Public Limited Companies, Listed Company, One Person Company
Form CRA-4Filing of Cost Audit ReportXML of Cost Audit30 days from the receipt of Cost Audit ReportCompanies prescribed as per The Companies (Cost records and Audit Rules), 2014 amended from time to time.
Form MGT-14Filing of resolutions with MCA regarding Board Report and Annual AccountsCertified true copy of the resolution.30 days from the date of Board MeetingPublic Companies and Listed Companies (Exempted for private companies)

ROC E-filing Process on MCA (www.mca.gov.in)

1. Download the forms as per above table (i.e. AOC-4 and MGT-7) from the MCA website under :

  • MCA services menu ====> E-filing===> Company Forms Download.

2. Fill the appropriate E-forms applicable of your company and attach the pdf or XML documents as per the requirement of the form ===> Press Check form ===> Attach the Digital Signature of the Director and Practicing professional (if applicable; exempted for OPC and small companies) ===> Now do pre-scrutiny.

3. Get yourself registered on MCA portal as a Business User or registered user. After getting registered on the portal, login with your ID and password.

4. After login go to upload E-forms ===> Browse the filled and signed form from your system’s location.

5. After uploading the form, the system will automatically generate a payment window.


You have two options:

  • Pay Later and save the challan generated and pay within the due time
  • Pay using internet banking or debit/credit card facility simultaneously and save the payment challan for future reference.

6. After doing this complete process, you can track the transaction status of your form under MCA services menu. What you need to do is just put the SRN no. generated in the challan and you will be able to know whether your form is approved or for pending for approval.

General Points to be Kept in Mind while Doing the Annual ROC Filing

  • The notice of Board Meeting should be sent to all the directors before 7 days and acknowledgement for the same should be taken.
  • As per Section 134 of the Companies Act, 2013 the financial statement, including consolidated financial statement, if any, shall be signed on behalf of the Board at least by the chairperson of the company where he is authorized by the Board or by two directors out of which one shall be the managing director and the Chief Executive Officer, if he is a director in the company, the Chief Financial Officer and the company secretary of the company, wherever they are appointed, or in the case of a One Person Company, only by one director.
  • As per Section 101 of the Companies Act, 2013, a clear 21 days’ notice for the general meeting shall be given to all the members, legal representatives of any deceased person, auditor, and every director of the company by physical or electronic mode. The notice should also contain the location map of the venue of the general meeting as per Secretarial Standards and should be placed on the website if any.
  • The company shall prepare its books of accounts and keep at its registered office. If the company chooses to place at any other place, then the company will have to file AOC-5 by passing a board resolution.
  • While uploading the forms, care should be taken that the form is the latest version as provided on the MCA.