The Registrar of Companies (ROC) in India plays a pivotal role in ensuring transparency and compliance with the Companies Act and the LLP Act. Companies and Limited Liability Partnerships (LLPs) are required to adhere to various filing requirements categorized as annual filings, incorporation filings, and during-the-year filings. This article provides an in-depth overview of ROC filing forms, their due dates, filing prerequisites, and the associated late fees for both companies and LLPs.
Annual Filings for Companies:
| ROC Form (Annual Filings) |
Due Date |
Filing Requirements |
Late Fee (Penalty) |
| Form MGT-7 (Annual Return) |
Within 60 days from AGM |
Shareholders, directors, capital details |
Varies based on delay |
| Form AOC-4 (Financial Statements) |
Within 30 days from AGM |
Financial statements, auditor’s report |
Varies based on delay |
| Form ADT-1 (Appointment of Auditor) |
Within 15 days from AGM |
Auditor appointment details |
Varies based on delay |
Incorporation Filings for Companies:
| ROC Form (Incorporation Filings) |
Due Date |
Filing Requirements |
Late Fee (Penalty) |
| Form INC-7 (Incorporation) |
Within 60 days of name approval |
Company’s incorporation details |
Varies based on delay |
| Form DIR-12 (Director Appointment) |
Within 30 days of appointment |
Director’s details, consent |
Varies based on delay |
| Form MGT-14 (Filing of resolutions) |
Within 30 days of financial statements |
Resolutions regarding Board Report and Annual Accounts |
Varies based on delay |
During-the-Year Filings for Companies:
| ROC Form (During-the-Year Filings) |
Due Date |
Filing Requirements |
Late Fee (Penalty) |
| Form INC-22 (Change in Registered Office) |
Within 30 days of change |
Registered office address |
Varies based on delay |
| Form PAS-3 (Change in Share Capital) |
Within 30 days of the event |
Share capital details |
Varies based on delay |
| Form CRA-4 (Filing of Cost Audit Report) |
Within 30 days from receipt of Cost Audit Report |
Cost Audit Report details |
Varies based on delay |
| Form MGT-14 (Filing of resolutions) |
Within 30 days of financial statements |
Resolutions regarding Board Report and Annual Accounts |
Varies based on delay |
| MSME Form 1 (Half-Yearly Return) |
April 30th (October-March) and October 31st (April-September) |
Reporting dues to MSMEs |
N/A |
Annual Filings for LLPs:
| ROC Form (Annual Filings) |
Due Date |
Filing Requirements |
Late Fee (Penalty) |
| Form 11 (Annual Return) |
On or before May 30th each year |
Details of partners, capital, business activities |
Varies based on delay |
| Form 8 (Statement of Accounts and Solvency) |
On or before October 30th each year |
Financial records, solvency statement |
Varies based on delay |
| Form 4 (Change in Partners/Designated Partners) |
Within 30 days of change |
Partner details, changes |
Varies based on delay |
| Form 15 (Change in Registered Office) |
Within 30 days of change |
Registered office address |
Varies based on delay |
Conclusion: Maintaining compliance with ROC filing requirements is imperative for companies and LLPs operating in India. This comprehensive guide outlines the due dates, necessary forms, and potential late fees for annual, incorporation, and during-the-year filings. By adhering to these obligations, businesses can ensure legal conformity and uphold transparency, essential for successful operations in India’s corporate landscape. It’s crucial to monitor updates and changes in regulatory requirements to avoid penalties and maintain good standing with the Registrar of Companies.
incomplete list.Important form inc20a not mentioned
Yes, You are right. My upcoming post will cover 20A in detail.
Thanks