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August 29, 2017

ROC E-Filing

All the Companies and LLPs incorporated are mandatory required to file various forms, returns and documents with the Registrar of Companies (ROC) in an electronic mode within the prescribed time along with the prescribed fees.

Companies and LLPs have to Comply with ROC by filing various return, forms and documents and these could be categorized in two heads.

  • Annual compliance Filling Compliance which are required to be made once in a year by all the companies and LLPs.
  • Event Based Compliance Filling Compliance which are required to be made from time to time on various events.

As a part of Annual Filing, Companies are required to file the following e-Forms with the Registrar of Companies (ROC):

Document

e-Form

Due Date

Balance Sheet and Profit & Loss Account

Form AOC-4 to be filed by all companies

30 days from date of AGM

Annual Return

Form MGT-7 to be filed companies having share capital

60 days from date of AGM

What are the penal provisions for late filing of ROC Compliance Forms?

Period of Delay

Fixed rate of additional fee

Upto 30 days

Two times of normal filing fee

More than 30 days and upto 60 days

Four times of normal filing fee

More than 60 days and upto 90 days

Six times of normal filing fee

More than 90 days and upto 180 days

Ten times of normal filing fee

More than 180 days

Twelve times of normal filing fee

If a Company fails to comply with the provisions of filing with ROC, then the Company and every officer who is in default shall be punishable with fine for the period for which default continues.

What are the various events in which compliance with ROC is required?

Given below is the list of few events in which compliance with ROC is required:

  • Change in Authorized/ Paid up Capital of the Company.
  • Allotment of new shares / transfer of shares / invitation to subscribe for shares.
  • Issue of shares to the Directors / employees of the Company.
  • Subdivision of face value of the shares of the Company.
  • Investment in share / other securities.
  • Change in composition of the Board of Directors.
  • Appointment of Managing / whole time Directors.
  • Entering into new business / Partnership.
  • Alteration of memorandum and articles of association of the company.
  • Amalgamation of the Company with other company.
  • Shifting the registered office of the Company from one place to other.
  • Appointment or change of the Statutory Auditors of the Company.

Following Annual Filing for LLPs are required to be filed with the RoC:

  • Form 8- 30th October
  • Form 11- 30th May

E-form DIR-11 shall be filed by director within 30 days of resignation. Also, the company shall intimate the Registrar through filing of Form DIR-12 within 30 days from the effective date of resignation.

Note: The resignation of a director shall take effect from the date on which the notice is received by the company or the date, if any, specified by the director in the notice, whichever is later.

Annual Filing with ROC for a Private Limited Company

As per Section 159, of Companies Act 1956, every company having a share capital shall, within 60 days from the date of each Annual General Meeting file annual return with the Registrar of Companies  (ROC) under e-form 20B.

As per Section 160, of the Companies Act 1956, every company not having share capital shall within 60 days from the day on which Annul General Meeting is held, prepare and file with the Registrar a return under e-Form 21A stating  following :-

1.  Address of members of company
2.  Name of member and respective dates on which they become member and ceased to be member as on date of Annual General meeting
3.  Details of directors.
4.  Statement containing particulars of total amount of indebtedness of the company.

Following documents needs to be e-filed with the ROC.

1

Balance-Sheet Form 23AC to be filed by all Companies

2

Profit & Loss Account Form 23ACA to be filed by all Companies

3

Annual Return Form 20B to be filed by Companies having share capital

4

Annual Return Form 21A to be filed by companies without share capital

5

Compliance Certificate Form 66 to be filed by Companies having paid up capital of Rs.10 lakh to Rs. 5 crore

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