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ROC Filing

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.
All companies incorporated in India are required to file certain documents with the Registrar of Companies every year. Failure to comply with the regulations could result in penalties and fines for 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. In this article, we look at documents that must be filed with the ROC every year by a company.

Annual RoC Filings

Private Limited Companies are required to file its Annual Accounts and Returns disclosing details of its shareholders, directors etc to the Registrar of Companies. Such compliances are required to be made once in a year.

Compliances

For all the business entity formed in India as per (the)Companies Act and LLP Act, there are various ROC compliances which are required by the law to comply with timely. ... These compliances are annual reporting, which are required by the concerned laws in order to remain legal and secure.

Annual ROC Filing for Company

  • Filing of Annual Returns with Form MGT - 7
  • Filing of statement of account and solvency in Form - 11
  • Filing of Annual returns in Form - 8
  • Filing of Form DIR - KYC

Documents Required for ROC flling

  • Balance-Sheet: Form AOC-4 to be filed by all companies while ROC filing
  • Profit & Loss Account: Form AOC-4 to be filed while ROC filing by all companies
  • Annual Return: MGT 7 to be filed by companies
  • Cost Audit Report: Form CRA 4 to be filed by the companies