RoC Annual Filing of the Pvt. Ltd. Companies i.e. filing of annual returns with the Registrar of Companies(RoC) of India. All companies incorporated under the Companies Act 1956 or 2013 have to meet that really close their financial year and file the annual returns with the Registrar of Companies in various forms prescribed under the law.
Annual filing includes filing of form :
AOC-4 : Financials of the Company including Balance Sheet, Profit & Loss Account, Auditor Report and Board Report of the Company.
MGT-7 : Annual Return of the Company stating the complete structure of Directors, Shareholders, Loan, Investment or Other Changes in the the Company.
Due Date : 30th Oct. for AOC-4.
29th Nov. for MGT-7.
Documents required for completing the annual filing of the company :
Package 1 :
1. Certificate of incorporation along with memorandum and article of the company
2. Copy of last year financials if any.
3. Copy of signed Balance Sheet, Profit & Loss Account, Auditor Report with all the annexes certified by the chartered accountant.
4. Valid digital signature of any of the director of the company
5. Copy of Notice calling AGM,
6. Copy of Board Report.
7. Copy of Annual Return.
Package 2 :
1. Certificate of incorporation along with memorandum and article of the company
2. Copy of last year financials if any.
3. Copy of signed Balance Sheet, Profit & Loss Account, Auditor Report with all the annexes certified by the chartered accountant.
4. Valid digital signature of any of the director of the company
Package 3 :
1. Certificate of incorporation along with memorandum and article of the company
2. Copy of last year financials if any.
3. Valid digital signature of any of the director of the company.
4. Bank Statement and Sale-Purchase Bills.
5. GST Login ID Password or All months GST Return.
Package 1 :
1. Filled Form of AOC-4 and MGT-7.
2. Paid Challan of AOC-4 and MGT-7.
Package 2 :
1. Filled Form of AOC-4 and MGT-7.
2. Paid Challan of AOC-4 and MGT-7.
3. Board Report and
4. Annual Report.
Package 3 :
1. Filled Form of AOC-4 and MGT-7.
2. Paid Challan of AOC-4 and MGT-7.
3. Board Report and
4. Annual Report.
5. Profit & Loss Account and Balance Sheet.
Advantages of Annual Filing :
1. Annual filing ensures the transparency of the company and it's working.
2. The cost of non-compliance can be removed while completing all the compliances on time.
3. Burden of additional fees can be avoided.
4. Non filing of annual returns for the consecutive 3 years may be the ground of strike off of the company and there are many forms and compliances which cannot be done by the company if they have not completed their annual filing within the due period
5. A penalty of rupees 100 per day is to be revived by the registrar if the filing is not completed within the time.
Package 1 : 2 Days
Package 2 : 4 Days
Package 3 : 7-10 Days
Ques : What is the due date for completing the RoC filing?
Ans.: Filing of roc returns starts only after the closure of the financial year. All the companies are required to hold one annual general meeting(AGM) after the closure of the financial year but within six months of the closer of the financial year at the AGM the financials of the company are to be approved by the shareholders and then after within the one month of AGM form AOC-4 and within 60 days form MGT-7 is required to be filed.
Ques: What is RoC filing?
Ans.: RoC filing is the annual filing of the private limited company that is required to be done by all the companies registered under the Companies Act 1956 or 2013. Two forms are required to be filed mandatorily i.e. eForm AOC-4 to eForm MGT-7.
