Company Annual Filing (ROC)

The primary legislation governing Company Annual Filing (ROC) India is the Companies Act, 2013. Key sections include Section 92 (Annual Return), Section 129 (Financial Statement), and Section 137 (Copy of financial statement to be filed with Registrar). The Ministry of Corporate Affairs (MCA) administers the Act and prescribes forms and due dates through rules and notifications.

The Ministry of Corporate Affairs (MCA) is the government department responsible for Company Annual Filing (ROC) India. The official portal for filing is the MCA21 portal at www.mca.gov.in. All forms, fee payments, and status tracking are done through this portal.

The process for Company Annual Filing (ROC) India involves the following steps:

1. Prepare financial statements as per Schedule III of the Companies Act, 2013.
2. Hold Annual General Meeting (AGM) within 6 months of the financial year-end.
3. File Form AOC-4 (financial statements) within 30 days of the AGM.
4. File Form MGT-7 (annual return) within 60 days of the AGM.
5. Pay prescribed fees and upload documents on the MCA21 portal.
6. Obtain acknowledgment from ROC.

All filings must be done digitally using a Digital Signature Certificate (DSC) of the director or authorized signatory.

The key forms for Company Annual Filing (ROC) India are:

• Form AOC-4: For filing financial statements (balance sheet, profit & loss account, etc.).
• Form MGT-7: For filing annual return containing details of shareholders, directors, and indebtedness.
• Form AOC-4 XBRL: For certain companies required to file in XBRL format.
• Form MGT-7A: For one-person companies (OPC) and small companies.

Additional forms may be required for companies with share capital or those that have undergone changes during the year.

Every company registered under the Companies Act, 2013, including private limited, public limited, one-person company, and section 8 company, must file annual returns and financial statements with ROC. There is no exemption from filing, though certain classes (e.g., small companies) may use simplified forms. Companies that have not commenced business or are dormant must also file.

The timeline for Company Annual Filing (ROC) India is prescribed by the Companies Act, 2013. The financial year ends on March 31. The AGM must be held by September 30. Form AOC-4 must be filed within 30 days of the AGM (i.e., by October 30). Form MGT-7 must be filed within 60 days of the AGM (i.e., by November 29). Late filing attracts additional fees and penalties.

The government-prescribed fees for Company Annual Filing (ROC) India are as follows:

Note: The exact fee depends on the company's authorized share capital. Late filing fee is in addition to the normal fee. For small companies, reduced fees may apply.