ROC Annual Filing
What is ROC Filing?
- ROC filing stands for Registrar of Companies filing, and it is a mandatory requirement for companies registered under the Companies Act, 2013, in India. The purpose of ROC filing is to ensure that companies comply with statutory requirements and maintain transparency in their financial and operational records. ROC filings involve submitting various documents and financial statements to the Registrar of Companies, which include the company's annual return, financial statements, and director's report, among others.
Why ROC Filings Are Necessary?
- Legal Compliance: ROC filing is mandatory under the Companies Act, 2013, helping companies avoid penalties and maintain their legal status.
- Transparency and Trust: It ensures transparency by disclosing vital information about the company’s operations and financial health, building trust among stakeholders.
- Corporate Governance: Regular filings report significant changes such as directorship alterations and shareholding patterns, supporting effective governance.
- Financial Health Assessment: Financial statements filed with the ROC provide insights into the company's financial stability, aiding stakeholders in making informed decisions.
- Statutory Record Keeping: ROC filings maintain a statutory record of a company’s historical data, essential for legal referencing and historical analysis.
Who Is Responsible for ROC Filings?
- The primary responsibility for ensuring timely ROC filings lies with the directors of the company. They are tasked with ensuring that annual returns and audited financial statements are filed within the stipulated deadlines as per the Companies Act, 2013.
ROC Filing Process
- To file ROC forms such as AOC-4 and MGT-7 on the Ministry of Corporate Affairs (MCA) portal, follow this revised and detailed process:
- Access Forms: Initially, you should download the necessary e-forms like AOC-4 and MGT-7 from the MCA portal. Navigate to the ‘MCA services’ tab, choose ‘Company E-filing,’ and then ‘Company Forms Download’ to access these forms.
- Form Preparation: After downloading, complete the forms applicable to your company. You will need to attach the required supporting documents to the forms.
- Digital Signature: Once the forms are filled, verify them by using the ‘Check form’ functionality. Attach the Digital Signature Certificate (DSC) of the company director and the practicing professional overseeing the process. Note that One Person Companies and small companies are typically exempt from this requirement.
- Portal Registration: If you haven’t already, you must register on the MCA portal as a Business User. Use your credentials to log in.
- Form Submission: Post login, upload the filled and signed forms from your local system to the portal.
- Payment and Tracking: Upon successful upload, the system generates a Service Request Number (SRN). A payment window will appear next. You have the option to either pay immediately via internet banking or a credit/debit card, or choose the ‘Pay Later’ option and complete the payment within the prescribed time frame using the saved challan.
Documents Required For ROC Filings
- Balance-Sheet: Form AOC-4 to be filed by all companies while ROC filing
- Profit & Loss Account: Form AOC-4 to be filed while ROC filing by all companies
- Annual Return: MGT 7 to be filed by companies
- Cost Audit Report: Form CRA 4 to be filed by the companies
APPLY FOR ROC Annual Filing
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