The Register Of Companies ( ROC ) is an office functioning under the Ministry of Corporate Affairs (MCA), which controls the entire administration of all companies and Limited Liability Partnerships (LLP) in India. The MCA controls and regulates all the entities and LLPs under the Companies Act, 1956 and Companies Act, 2013. The ROC is the authority, which takes care of registration or incorporation of a company in India.
Registering A Company In India
In India, every company requires incorporation approval from the ROC. Once the application for incorporation of the company is made, the ROC will scrutinize the application and provide the incorporation certificate. This incorporation certificate acts as evidence for the existence of any company. Similarly, after the incorporation, if any company winds up, then the ROC is the final authority to strike the name of the company from the registry.
Section 117 of companies act, 2013, states that every resolution passed by the company should be intimated to the ROC within 30 days from the date of passing the resolution. From appointing the directors or managing directors up to the winding up of the company, every information must be conveyed to the ROC.
What Is ROC Filing?
| Name of the E-form | Purpose of the E-form | The due date for filing | The due date for the FY (2018-2019) |
|---|---|---|---|
| Form ADT-1 | Auditor appointment | 15 days from the date of the conclusion of the annual general meeting (AGM). | 14th October of 2020 |
| Form AOC-4 and Form AOC-4 CFS ( for Consolidated Financial Statements). | For filing the Annual Accounts. | 30 days from the date of conclusion of the AGM For One Person Company, within 180 days from the date of the end of the financial year | 29th Oct 2020 |
| Form MGT-7 | For filing the Annual Return | 60 days from the date of the end of AGM | |
| Form CRA-4 | For filing the Cost Audit Reports | 30 days from the date of receipt of the Cost Audit Report. | 30 days from the date of receipt of the Cost Audit Report. |
| Form MGT-14 | Filing the resolution taken in Board report and Annual Accounts | 30 days from the date of the end of the Board meeting | 30 days from the date of the end of the Board meeting |
| MSME Form 1 | Half-yearly return with the registrar, for the outstanding payments to micro and small enterprise | Within the month for each half of the year. | 31st October of 2020 (from April 2020 to September 2020) 31st October of 2020 (from April 2020 to September 2020) |