ROC Forms for Companies as per Company Law

ROC Forms for Companies as per Company Law

What is ROC Filing?

Every company is required to file the Audited financial statement and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting date. Filing of Audited financial statement is governed under Section 129 and 137 of The Companies Act, 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act,2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.

Forms Under Companies Act, 2013 

Under the Companies Act, 2013 and its Rules, numerous forms have to be filed by the company with the Registrar of Companies. Some of these forms are to be filed annually by the company such as form to file the financial statement of the company, Application for filing KYC of the director, etc. Some of them are filed only once after the incorporation of the company, such as Application for reservation of name, Consent of Nominee as regards One Person Company, e-Memorandum of association, e-Articles of association, etc. 

Some forms are filed at the happening of event, such as the resignation of an auditor, change in the name or address of the company, etc. If these events do not take place, then there is no requirement for filing these forms. Failure to files these forms attracts heavy penalties. Thus, the forms mentioned in the Companies Act, 2013 and its Rules need to be filed accordingly.

E-Forms required to be Filed with ROC

Name of E-formPurpose of E-formAttachmentsDue date of filingApplicability on Company
Form ADT-1Appointment of AuditorAppointment Letter, Confirmation Letter from Company15 days from the date of AGM.Private Company, Public Limited Companies, Listed Company, One Person Company
Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)Filing of Annual AccountsBoard Report along with annexures: MGT-9, AOC-2, CSR Report, Corporate Governance Report, Secretarial Audit Report etc.. as per the nature of Company and financial statements30 days from the date of the AGM (In case of OPC within 180 days from the close of financial year)Private Company, Public Limited Companies, One Person Company
Form AOC-4 (XBRL)Filing of Annual Accounts in XBRL modeXML document of financials of the Company30 days from the date of the AGMListed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores
Form MGT-7Filing of Annual ReturnList of shareholders, debenture holders, Share Transfer, MGT-860 days from the date of AGM.Private Company, Public Limited Companies, Listed Company, One Person Company
Form CRA-4Filing of Cost Audit ReportXML document of Cost Audit report30 days from the receipt of Cost Audit ReportCompanies prescribed as per The Companies (Cost records and Audit Rules), 2014 amended from time to time.
Form MGT-14Filing of resolutions with MCA regarding approval of Board Report and Annual AccountsCertified true copy of the resolution.30 days from the date of concerned Board MeetingPublic Companies and Listed Companies (Exempted for private companies)




Created & Posted by Aashima

Accounts Executive at TAXAJ

 

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