ROC Filing

ROC (Registrar of Companies) filing in India refers to the process of submitting various statutory documents, reports, and forms to the Registrar of Companies, which is a government office responsible for maintaining records of companies registered under the Companies Act. ROC filing is essential for ensuring legal compliance and transparency in the operations of companies and other entities registered in India.

Here's an overview of ROC filing in India:

Types of ROC Filing:

• Annual Filing: Every company is required to file annual financial statements (Balance Sheet, Profit and Loss Account) and annual returns with the ROC.
• Event-based Filing: Companies must also file specific forms for various events such as changes in directors, registered office address, share capital, ownership structure, etc.

Annual Filing:

• Annual financial statements (Form AOC-4) containing Balance Sheet, Profit and Loss Account, and other related documents need to be filed.
• Annual return (Form MGT-7) containing details of shareholding, indebtedness, and other company information must also be filed.

Event-based Filing:

• Forms like Form DIR-12 for changes in directors, Form INC-22 for change in registered office, Form SH-7 for alteration of share capital, and other forms for specific events need to be filed within the prescribed timeframes.

Due Dates for ROC Filing:

• Annual financial statements and annual returns are due within 30 days and 60 days, respectively, from the conclusion of the Annual General Meeting (AGM).
• Event-based filings have specific due dates based on the nature of the event.

Digital Signatures and Certification:

• Most ROC forms require digital signatures of authorized signatories for online submission.
• Financial statements need to be certified by a qualified professional (Chartered Accountant or Company Secretary).

Penalties and Non-compliance:

• Late filing or non-filing of ROC forms can result in penalties, additional fees, and legal consequences.
• Regular and timely ROC filing is crucial to avoid legal complications and maintain good standing.

MCA-21 Portal:

• ROC filings are submitted through the Ministry of Corporate Affairs (MCA) portal (https://www.mca.gov.in/).
• The portal provides online services for company registration, annual filing, event-based filings, and more.

It's important for companies and other registered entities to adhere to ROC filing requirements to ensure compliance with the Companies Act and maintain accurate and up-to-date records. Consulting with legal and financial professionals or referring to official resources can provide the most accurate and current information on ROC filing procedures and deadlines in India.