MCA-ROC Filings & Compliances in India

A business registered & running in India has to comply & adhere to various central & state-regulated compliance, irrespective of their constitution. Coping up with all this regulation can be difficult for an average business person to take care of the same and focus on expansion or strategizing the business growth. Hence we at TAXAJ share that responsibility & help you to focus on your core business areas and leave us with all the taxation & related worries because we are The Financial Doctors!
Every company registered under the Companies Act 2013 or under the earlier Companies Act, 1956, must file annual returns to the Registrar of Companies. These ROC returns are returns of the company’s account that consist of the company’s balance sheet, profit and loss statement, annual return and compliance certificate.
Compliances for a Company & LLP
Compliance for Limited Liability Partnership:
Form | Particulars | Due date | Penalty |
DIR-3 KYC (Annually) | For every person who has allotted DIN | Within 30 days from the availability of the form for F.Y 2018-2019 (30th June of immediate financial year) | Rs. 5000/- |
Form-11 (Annually) | Annual Return | 30th May 2019 (within 60 days of the end of financial year) | Rs. 100/day |
Form-8 (Annually) | Statement of Account & Solvency | 30th October 2019 | Rs. 100/day |
In the case of non-filing, MCA may levy penalties on the LLP and to its partners’. Also, MCA may issue notice for striking off the LLP.
Form | Particulars | Due date | Penalty |
DIR-3 KYC (Annually) | For every person who has allotted DIN | Within 30 days from the availability of the form for F.Y 2018-2019 (30th June of immediate financial year) | Rs. 5000/- |
Form DPT-3 (One time) | For every company other than Government company having outstanding receipt of money or loan other than deposits from 1st April 2014 to 22nd January 2019 | 22nd April 2019 (within 90 days from the date of notification) | Additional fees |
Form INC-20A (One time) | Declaration of Commencement of Business for companies incorporated on or after 2nd November 2018 | within 180 days from the date of incorporation of a company | Additional fees |
Form INC-22A (One time) | Every company registered on or before 31st December 2017 to tag company as ACTIVE- (Active Company Tagging Identities and Verification | 25th April 2019 | Rs. 10,000/- and company will be marked as “ACTIVE- non-compliant” |
MSME-I (First time) | For every specified company who get supplies of goods or services from MSME | Within 30 days from the availability of the form on MCA portal | Form is not available |
MSME-I (Half yearly) | For every specified company who get supplies of goods or services from MSME | 31st October 2019 (April – September) 30th April 2020 (October – March) | Form is not available |
Form ADT-1 (Annually) | Appointment of Auditor | Within 15 days from the conclusion of AGM | Additional fees |
Form AOC-4 (Annually) | Filing of financial statements of the company | Within 30 days from the conclusion of AGM | Rs. 100/- per day till the date of filing of the form |
Form MGT-7 (Annually) | Filing of annual return of the company | Within 60 days from the conclusion of AGM | Rs. 100/- per day till the date of filing of the form |
A company must fulfill all the compliance within the due date to avoid late filing fees. The directors of the company may also be liable for non-compliance and thus for penalties.
Be compliant with TAXAJ; file all the forms with MCA without waiting for the due dates to avoid consequences.