Annual Returns Filing with ROC
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.
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.
It Usually takes 5 to 7 working days.
- 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
- Companies want to comply to the Annual Compliance as mandated my ROC/MCA
- 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.
- 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)
- Shareholders & Shareholding Details of the company. (Including any transfer of shares, if any)
- Bank Account Number & IFSC of All Active Bank Accounts.
- Resignation Letter from Previous Auditor & Challan of Form ADT-3, if any
- DSC Tokens of the Directors.
- Email & Contact Number of the Company
- Copy of MoA, AoA, COI
- Copy of board resolution
- List of shareholders with holdings
- Details of board composition
- Last year's tax return
- Particulars of penalties or compounding offences (if applicable)
Choose your Company Type to proceed further
Annual Filing of Public Limited Company with ROC
A private limited company that has been incorporated in India must ensure the compliances concerning the Companies Act, 2013 are adequately met. The Companies Act, 2013 regulates the appointment, qualification, remuneration, and retirement of the Company's Directors and other aspects such as conducting board meetings and shareholder meetings.
The RoC compliance for registered Private Limited Companies is necessary. Irrespective of the total turnover or the capital amount, the company must comply with the annual compliance requirement.
Annual Filing of Private Limited Company with ROC
A Public Limited Company has been defined under Section 2(71) of the Companies law. Public Limited Company offers shares to the general public and has limited liability. A Company which is a subsidiary of a public company shall be deemed to be a public company for the purpose of this Act even where such subsidiary continues to be a private company in its articles.
Classification:
Listed Company: A Listed Company is a company as defined in Section 2(52) of the Companies Act, 2013 It is a company the shares of which are listed on the recognised stock exchange. People can buy or sell the shares of Listed Company through the platform of on the recognized stock exchange. It is recognise as listed Company due to the reason that it get its capital after getting listed on recognised stock exchange through IPO.
Unlisted Company: An unlisted Company has nowhere defined in Companies Act, 2013. It can be a Public Limited Company or can be Private Limited Company. As the name suggest no shares of the unlisted companies are available to the general public for investment purposes.
Annual Filing of Nidhi Company with ROC
Every Nidhi Company is required to File Form NDH-3 with ROC within 30 days from the close of each half year. i.e. 30th April for the half-year ending on 31st March and 30th Oct for the half-year ending on 30th Sept. Form NDH-3 contains the details of Number of Members admitted during the half-year, a number of members ceased to be members and a total number of members as on the date, Loan granted by Nidhi company along against the particular security and Deposits accepted by the Nidhi company form its members. Form NDH-3 should be certified by Company Secretary of CA , CMA in Practice.
Annual Filing of Section-8 Company with ROC
Every company incorporated in India is required to file an annual return. The E-form filing, along with the necessary papers, must be submitted to MCA. All companies registered under the Companies Act, 2013 or earlier, such as a private limited company, a one-person company, a limited company, and are required to file an MCA annual return and an income tax return for each year, regardless of whether they are active or not. Section-8 corporations must hold an Annual General Meeting at the conclusion of each fiscal year and file financials and an annual return with the Ministry of Corporate Affairs in order to be in compliance.
Annual Filing of One Person Company with ROC
Every company registered in India, including private limited, limited company, one person company and section 8 company must file annual returns with ROC every year. OPC is required to hold an annual general meeting, and annual accounts with ROC is required. Companies Act 2013 mandates that your financial year should start from 1st April and end on 31st March. As far as the OPC Annual Filings (OPC Annual Compliances) are concerned, these are just fewer as compared to those required by a private or public limited company.
Annual return consists of information and documents that include the Balance Sheet of the Company, Profit & Loss Account, OPC Compliance Certificate, Registered Office Address, Register of Member, Shares and Debentures details, Debt details and information about the Management of the Company. The annual return would also disclose the shareholding structure of the Company, changes in Directorship and details of transfers of securities.
Annual Filing of LLP with ROC
LLPs are required to file Form – 8 with ROC within 30 days from the end of the six (6) months of the financial year i.e by 30th October of the next financial year. In this form the LLP has to report the assets, liabilities, profit & loss generated during the year. The form has to be signed by the designated partners and practicing professionals.
LLPs are required to file Form – 11 with ROC by 30th May of the next financial year. In this form summary of management affairs, details of partners and their contribution is provided. The form has to be signed by the designated partners and practicing professionals.
Note: The above mentioned charges are for Certification & Filing of Annual ROC Forms only & does not includes anything else, talk to us at 8961228919 for any queries.
Annual Filing of Private Limited Companies with ROC Explained by CS Anjali Gupta!
Annual Filing of Section 8 Company in India!
Annual Filing of One Person Companies with ROC Explained by Twinkle Jha!
Annual Filing for Companies with ROC/MCA
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.
ROC E-filing Process on MCA (www.mca.gov.in)
- MCA services menu ====> E-filing===> Company Forms Download.
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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.
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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.
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4. After login go to upload E-forms ===> Browse the filled and signed form from your system’s location.
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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.
Due Date for ROC Annual Filing
ROC i.e. Registrar of Companies requires all the businesses registered in India to file certain forms every year. Irrespective of their structure, businesses in India are required to adhere to these compliances. Hence, be it Private Limited Company, Public Limited Company, Limited Liability Partnership, Section 8 Company, Nidhi Company etc shall have to keep a track of all the ROC Filing Due Dates every year. It is important for all the Companies and LLPs registered in India to comply with the ROC Annual Filing Compliances under the Companies Act, 2013 and Limited Liability Partnership Act, 2008 respectively. There are both annual and event based compliances that requires ROC Filing accordingly.
| Form | Applicable For | Particulars | Due Date |
|---|---|---|---|
| LLP Form 11 | LLP | LLP Annual Return | 30th May |
| LLP Form 8 | LLP | Statement of Account and Solvency of LLP | 30th October |
| AOC 4 | Pvt/Public Ltd, Section 8 | Form For Filing Financial Statement | 29th Oct (Within 30 Days of AGM) |
| MGT 7 | Pvt/Public Ltd, Section 8 | Annual Return | 28th Nov (Within 60 Days of AGM) |
| MGT 7A | Pvt/Public Ltd, Section 8 | Annual Return | 28th Nov (Within 60 Days of AGM) |
| AOC 4 (OPC) | OPC | Form For Filing Financial Statement | 30th September |
| MGT 7A (OPC) | OPC | Annual Return | 28th November |
| ADT 1 | Pvt/Public Ltd, Section 8, OPC | Auditor Appointment | 14 October |
| DIR 3 KYC | Every DIN Holder | KYC of Directors | 30th September |
| PAS 6 | Public Company | To be filed by unlisted public company for reconciliation of share capital audit report on half yearly basis | 30th May & 29th November |
