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ROC Filing

An Overview

Every company whether Public, Private, Section-8, Producer or any other type of company incorporated under the Companies Act, 2013 or under any previous law for the time being in force is required to file their annual Financial Statements and Annual Return within 30 days in e-form AoC-4 or e-form AoC- 4 (CFS) depending upon the applicability and 60 days in e-form MGT-7 respectively from the date of conclusion of the Annual General Meeting.

Annual General Meeting of the company is conducted once a year and the due date for the first Annual General Meeting lies within 9 months from the date of end of the first financial year of the Company and in any other case the AGM must be conducted within a period 6 months from the closing of the financial year i.e. the last date of conducting the first AGM is 31st December and the subsequent AGM is 30th September after the end of the financial year.

The ROC is an abbreviation of Registrar of Company and is managed by the Ministry of Corporate Affairs India (MCA). Further, as per Section 129, 137 read with Rule 12 of the Company (Accounts) Rules, 2014 and Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014. the Audited Financial Reports must be filed with the respective ROC. Any delay or non-filling of the return could lead the company to attract heavy interest & penalties.

ROC Filing Process

The process of filing the audited financial statements and annual return with the ROC can be categorized into below-mentioned steps.

Organizing a Board meeting of the Board of Directors of the Company

Authorizing the auditor in accordance with Schedule III of the Companies Act, 2013 for the preparation of financial statements.
Authorizing the Directors or Company Secretary if there for the preparation of Board Report and Annual Return of the Company for the particular Financial Year.

Holding another Board meeting where the Directors shall be approving the draft Financial Statements, Board Reports and Annual Return.

Conducting an Annual General Meeting of the Company
The Directors shall convene an Annual General Meeting of the Members of the company for passing the necessary resolutions. Further, please note down that the Financial Statements are considered to be final only if the same is passed by the Members of the Company.

Documents Required for ROC Filing

Each company has to attach a few important documents during filling with the ROC which are mentioned below:

Adopted Financial Statements of the Company in the AGM comprising of the Balance Sheet, Profit and Loss Account and the Cash Flow Statement(if applicable) along with the notes in e-form AoC-4.
Board Report along with its annexure in e-form AoC-4
List of Members as on the end of the Financial Year in e-form MGT 7.
Cost Audit Report if applicable in Form CRA 4

E-forms to be Furnished by Companies on Annual Basis

Form Name	Need of E-form	Attachments	Due Date	Applicability
ADT-1 Form	Appointment of Auditor	Appointment Letter, Confirmation Letter from Company, Consent Letter from the Auditor	15 days from the date of AGM.	All type of Companies
AOC-4 Form and Form AOC-4 CFS (in case of Consolidated monetary reports)	Annual Accounts filing	Board Report along with annexure: AOC-2, CSR Report, Corporate Governance Report, MGT-9, Secretarial Audits Reports etc.	30 days from the date of the AGM (In case of OPC within 180 days from the close of Financial Year	All type of Companies
AOC-4 XBRL Form	Filing of Annual Accounts in XBRL mode	XML report of financials of the firm	30 days from the due date of the AGM	Listed firms in India and their national subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores
MGT-7 Form	Filing of Annual Return	List of shareholders, debenture holders, Share Transfer, MGT-8	60 days from the date of AGM	Private Company, Public Limited Companies, One Person Company
CRA-4 Form	Filing of Cost Audit Report	XML report of Cost Audit documents	30 days from the receipt of report of cost audit	Firms advised as per The Companies (Cost records and Audit Rules), 2014 amended from time to time.
MGT 14 Form	Filing of resolutions with MCA about permission of Board statements and Final Accounts	the resolution of Certified original copy	30 days from the date of concerned Board Meeting	Public Companies and Listed Companies (Exempted for private companies)

Process of ROC Filing on MCA

Download All Forms
Download all forms mentioned in the above table ( AOC-4 and MGT -7) from the official website of MCA: Service menu of MCA ? E-filing ? Download Company forms

Fill the Form
Fill the form that applies to your firm and your company and add PDF or XML documents as per the requirement of the form ? Recheck the form ? Add the digital signature of the director and the professionals who are practising -> move to the pre-scrutiny.

Register
Register the company on the website of MCA as a business user or registered user. After than log in using your User ID and password.

After Login
After login, go to upload E-forms section ? navigate the signed request from your system’s location

Uploading all required Documents
After uploading all the required documents, the system will automatically generate an SRN (Service Request Number) after which you need to go to the option ‘Pay Now’, where two options will be available which are:

Pay later and save the challan generated and pay within a due time
Pay using facilities such as net banking/ debit card/ credit card. Save the payment challan for future needs.

After Completing all the Process
After completing all the process, you can track the transaction status of your application from your service request number which is mentioned under the MCA service menu.

Important Points of ROC Filing

The notice of a board meeting should be given to all the directors of the firm before 7 days and acknowledgement should be taken for the same.
As per the Companies Act, 2013 and section 134 the Financial Statements should be signed by the chairperson of the company where he is authorized by the board. Otherwise, it should be done by two directors out of which one should be in the managing director and CEO.
Observing section 101 of the companies act, 2013, a 21clear days notice should be sent to all the respected members, legal representatives of any deceased person, auditor, and every director of the company for the general meeting by physical or electronic mode.
The company should prepare all the books related to the accounts and keep them at its registered office. If the company chooses any other place than the company needs to fill AOC-5 by approving board resolution.
While uploading the form, the company should confirm that the form is latest and provided by MCA.

Conclusion

All the Companies that are registered under the Companies Act, 2013 have to file their Audited Financial statement and annual return as per the rules of the Companies Act, 2013 on the website of MCA within the due date, failure to which attracts penalty and charges