ROC COMPLIANCE:

Companies Act, 2013 provides for compulsory annual filing for all the company which are incorporated under Companies Act, 2013 or any other previous act and for all LLP under Limited Liability Partnership Act, 2008. The filing with ROC can be done once in a year or on the happening of any event.

The company is required to inform the Registrar of Company about every change that is happening in the company. Such as change in name of the company, change in object of the company, change in Article of Association etc. Apart from all the change, the company is required to file various forms with ROC. Which can be related to appointment of director, auditor, passing of any board resolution or special resolution etc. Additionally, the company is liable to file all the annual returns, agreements and many other.

What are the ROC Compliances under the Companies Act, 2013

FORM WHICH SHALL BE FILED WITH ROC:

The company and LLP shall not contravene any provision of the act, if they do so they will be liable to pay the heavy penalty which will be imposed on them. The company and LLP shall make sure to file every form with ROC on or before due date specified by the ROC.

The due date and detail of some form is as follows:

1. MGT-7: All the companies are required to file annual return every year with the ROC. The annual return of listed companies shall be certified by the CS and the report will be in form MGT-8. Due date for filing this form shall be in 60 days from the conclusion of the AGM.

2. INC-22: If a company is shifting its registered office shall inform about such change in Form INC-22 within 30 days after such change.

3. INC-23: If a company wants to change its registered office from one state to another then, the company shall make an application to the regional director for his approval in Form INC-230. There is no due date for filing this application.

4. PAS-3: This form deals with return of allotment of shares. Whenever the company which has share capital is making an allotment it shall file return of allotment with the ROC within 30 days of allotment of shares.

5. SH-7: When a company is making alteration in share capital then, the company shall inform the ROC. The alteration can be any way, by way of increasing the share capital and redeems the preference share or by order of the Government shall inform the ROC within 30 days of such alteration.

6. CHG-1: If the company is creating any charge or making any change in charge already created then, the company must inform the ROC within 30 days from the date of creation of charge or modification of charge.

7. CHG-4: A company shall inform the ROC about the satisfaction of the charge within 30 days of satisfaction of the charge.

8. ADT-1: If the company is appointing an auditor to the company they shall inform the ROC of such appointment within 15 days from the date of the meeting.

9. ADT-3: If any auditor is giving resignation the, it shall be informed to the ROC within 30 days from the date of such resignation.

10. AOC-5: If any company is keeping its books of accounts or any other documents at the place other than the registered office then, the company shall file this form providing all the details of such place within 7 days of passing resolution.

The due date of such forms can be change whenever concerned department notifies. The MCA recently issued a notification stated that the form which shall be filed between the period of 1st April 2021 to 31st July 2021 can be file by 31st August 2021.

The due date for filing Form ADT-1, MGT-7, AOC-4 and MGT-14 are extended as the date of conducting AGM was also extended for Financial Year 2020-2021.

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Author- Adv.Shivam Kumar
Legel and content Executive, Taxblock India Pvt. Ltd

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Taxblock, founded in 2019, is a fintech startup located in Pune, Maharashtra. We are enrolled as an E-Return Intermediary with Income Tax Department & have established an In-House team of Technology & Tax Experts to build a “Financial Compliance Ecosystem” for Individual & Corporate View Full Profile

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