ROC Filing in Dehradun
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What is ROC filing ?
Each and every company incorporated in India is mandatory to file the annual accounts and annual return with the Registrar of the Company as per the company Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. If a company fails to file the ROC then it could result in penalties and fines.
Procedure of ROC Filing :
- Carry a board meeting to allow the auditor to construct financial statements as per schedule III of the companies Act, 2013. Also allow the director to construct board reports and annual return as per the companies Act, 2013.
- Carry another board meeting to approve the draft financial statements, board report and annual return by the director of the company.
- Conduct a meeting for the company and pass all the necessary plans. The point to be noted here is that financial statements are considered final only when it is approved by the shareholders at the time of meeting.
Documents required for ROC Filing :
There is a need of some documents to be attached while filing for ROC :
- Balance-sheet : While ROC Filing, FORM AOC-4 is to be filed by all the companies.
- Profit and Loss amount : While ROC Filing, FORM AOC-4 is to be filed by all the companies.
- Annual Return : MGT 7 is to be filed by all the companies.
- Cost Audit Report : Form CRA 4 is to be filed by all the companies.
E-Forms needed to be filed while ROC Filing :
| E-Forms | Purpose to fill the E-Form | Attachments | Due date of filing | Applicability |
| Form ADT-1 | Appointment of auditor | Confirmation and appointment letters from the company | 15 days from date of Annual General Meeting | One person company, private company, listed company, public limited company |
| Form AOC-4 and Form AOC-4 CFS (required in case of combined financial statements) | Filing of Annual accounts | Board Report with – MGT-9, AOC-2,CSR Report,Governance Report, Secretarial Audit Report etc. | 30 days from date of Annual General Meeting | public limited company, One person company, private company |
| Form AOC-4(XBRL) | Filing of Annual accounts in XBRL mode | XML document of financials of the company | 30 days from date of Annual General Meeting | Listed companies in India, and their subordinates or a public company with paid-up capital greater than 5 crores(or) with turnover greater than 100 crores |
| Form MST-7 | Filing of Annual accounts | List of Shareholders, Share Transfer, MGT-8, Debenture holders | 60 days from date of Annual General Meeting | One person company, private company, listed company, public limited company |
| Form CRA-4 | Filing of Cost Audit Report | XML document of Cost Audit report | 30 days from the receipt of Cost Audit Report | Companies prescribed as per The Companies (Cost records and Audit Rules), 2014 amended from time to time. |
| Form MGT-14 | Filing of plans with MCA regarding approval of Board Report and Annual Accounts | Certified true copy of plans | 30 days from the date of board meeting | Public company and Listed company |
ROC E-Filing Process on MCA website :
- Download the forms (AOC-4 and MGT-7) from the MCA website (https://www.mca.gov.in/content/mca/global/en/home.html) :
MCA service menu → E-Filing → Company Forms download.
- Fill the Forms that are appropriate for your company and attach the pdf or XML documents → Press check form→ Attach the digital signature of the director — Do pre-scrutiny.
- Registered on MCA portal as business user or registered user. After than login with your ID and password.
- Upload E-Forms.
- A payment window pops out. Here you have two options for payment :
Pay later and save the challan and pay within the given time.
Pay using internet banking and save the payment.
- Now you can track the transaction status of your form front he MCA service menu.
Important points to keep in mind while filing for ROC :
- The notice for board meeting should be sent to all the directors of the company before 7 days and recognition from the same should be taken immediately .
- At the time of uploading Forms , it should be taken care that the Forms are provided in the latest version on the MCA website.
- The company should ready its books of accounts and keep at its registered .
- As per Section 101 of the Companies Act, 2013, a clear 21 days’ notice for the general meeting shall be given to all the members, legal representatives of any deceased person, auditor, and every director of the company by physical or electronic mode. The notice should also contain the location map of the venue of the general meeting as per Secretarial Standards and should be placed on the website if any.
- As per Section 134 of the Companies Act, 2013 the financial statement, including consolidated financial statement, if any, shall be signed on behalf of the Board at least by the chairperson of the company where he is authorized by the Board or by two directors out of which one shall be the managing director and the Chief Executive Officer, if he is a director in the company, the Chief Financial Officer and the company secretary of the company, wherever they are appointed, or in the case of a One Person Company, only by one director.
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