As per the Companies Act, 2013 and Rules made there under, the various Forms are required to be filed with the Ministry of Corporate Affairs (MCA-21) as per the applicability on the Company. Here are the list of ROC forms required to be filed, its applicability and due dates.

Sr. No. Form No. Description Applicability Due Date of filing of Forms
1. AOC-4 XBRL Filing of financial statement and other documents in XBRL Format. Filing of Adopted Audited Financial Statements in XBRL format by following Companies:

1. Listed Companies and their Indian subsidiaries OR

2. The Companies having paid up capital of 5 crore rupees or above;

3. The Companies having turnover of 100 crore rupees or above;

4. all Companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015

Within 30 days of Conclusion of Annual General Meeting.
2. AOC-4 (Non XBRL) Filing of financial statement and other documents Filing of Adopted Audited Financial Statements by Every Company except the Companies mentioned above. Within 30 days of Conclusion of Annual General Meeting.
3. MGT-7 Filing of Annual Return Every Company shall require filing of Annual Return.

The Annual Return, filed by a Listed Company or a Company having paid-up share capital of 10 crore rupees or more or turnover of 50 crore rupees or more, shall be certified by a Company Secretary in practice and the certificate shall be in Form No. MGT-8

Within 60 days of Conclusion of Annual General Meeting.
4. MGT-15 Form for filing Report on Annual General Meeting  Every Listed Public Company shall have to file Report on Annual General Meeting. Within 30 days of Conclusion of Annual General Meeting.
5. INC-22 Notice of shifting of Registered Office of the Company. Every Company shall have to intimate to the ROC for shifting of Registered Office. Within 30 days of shifting of Registered Office of the Company.
6. INC-23 Application to the RD for approval to shift the Regd. Office from one state to another state or from Jurisdiction of one Registrar to another Registrar within the same state. Every Company required to shift its Registered Office from one state to another state or from Jurisdiction of one Registrar to another Registrar within the same state then the Company shall have to take approval of Regional Director. No Due Date.

 

The Company can file Form after approval of Members.

7. INC-24 Application for approval of Central Government for change of name. An existing Company seeking for change of name shall apply to Central Government (RoC) by filing an application in e-Form INC-24. For changing the name, Company is required to have a name reserved through RUN service and shall have passed the Special Resolution. Within 60 days of approval of name (RUN Approval).
8. INC-28 Notice of Order of the Court or any other competent authority The Company shall have to inform to the Registrar about the order of Court or Tribunal or any other competent authority. Due date will be mentioned in Order itself.
9. PAS-3 Return of allotment of shares Whenever a Company having a Share Capital makes any allotment of securities, it shall file with the Registrar a Return of Allotment. Within 30 Days of Allotment of Shares.
10. SH-7 Notice to Registrar of any alteration of share capital Where a Company Increase its Authorised Share Capital or redeems any redeemable preference shares or order is passed by the Government increasing the authorized capital of the Company then the Company shall have to intimate to the ROC. Within 30 days of such alteration or increase.
11. CRA-2 Form of intimation of appointment of Cost Auditor by the Company to Central Government Every Company engaged in the business of Telecommunication service, Generation, transmission, distribution and supply of electricity, Petroleum products, Drugs and pharmaceuticals, Fertilisers, Sugar and industrial alcohol shall get its Cost Records Audited if:

a.       overall annual turnover of the Company from all its products and services is INR 50 Crores or more during immediately preceding financial year and

b.       the aggregate turnover of the individual product or services for which cost records are required to be maintained under rule 3 is INR 25 Crores or more.

Every Company engaged in business of Machinery and mechanical appliances used in defence, space and atomic energy sectors, Turbo jets and turbo propellers, iron and Steel, Coffee and tea, Cement,
Ores and Mineral products, Jute and Jute Products, Tyres and tubes, Plastics and polymers, Glass, Rubber and allied products, Textiles etc.  shall get its cost records audited if:

a.       the overall annual turnover of the Company from all its products and services is INR 100 crores or more during immediately preceding financial year and

b.       the aggregate turnover of the individual product or service or for which cost records are required to be maintained under rule 3 is INR 35 crores or more.

Within 30 Days of the Board Meeting in which appointment is made or within 180 Days of commencement of the financial year, whichever is earlier.

 

12. CRA-4 Form for Filing cost Audit report with Central Government Every cost auditor appointed shall submit the cost audit report to Company within one hundred eighty days from the closure of the financial year in Form CRA-3. Further Company shall submit that cost audit report to the Central Government along with full information and explanation on every reservation or qualification marked by auditor in form CRA-4. Within 30 Days from the date of receipt of Cost Audit Report
13. ADT-2 Application for removal of Auditor(s) from his/their office before expiry of term The Auditor may be removed from his office before the expiry of his term only by a Special Resolution of the Company, after obtaining the previous approval of the Central Government.

The application to the Central Government for removal of auditor shall be made in Form ADT-2.

No Due Date

 

14. STK-2 Application by Company to ROC for removing its name from Register of Companies The Company may, after extinguishing all its liabilities, by a Special Resolution, file an application in the Form STK-2 to the Registrar for removing the name of the Company from the Register of Companies. Within 30 days from the date of Statement of Assets & Liabilities.

 

15. DIR-12 Particulars of appointment of Directors and the Key Managerial Personnel and the changes among them Every Existing Company is required to file an e-Form DIR-12 for particulars of its Directors and Key Managerial Personnel of the Company with the Registrar in respect of Appointment/ Resignation and of any change taking place in their designations. Within 30 days from the date of appointment/resignation/change in designation etc.
16. MR-1 Return of appointment of key managerial personnel Every Company is required to submit the return of appointment of Managing Director / Whole-Time Director/ Manager to the Registrar. Within 60 Days from the date of such appointment.
17. CHG-1 Application for registration of creation, modification of charge (other than those related to debentures) It shall be the duty of every Company creating a charge within or outside India, on its property or assets or any of its undertakings, whether tangible or otherwise, and situated in or outside India to register the Charge. Within 30 Days of the date of creation or modification of charge.
18. CHG-4 Particulars for Satisfaction of Charge A Company shall give intimation of the satisfaction of any charge registered with the ROC. Within 30 Days of satisfaction of charge.
19. DIR-6 Intimation of change in particulars of Director/ Designated Partner to be given to the Central Government In the event of any change in the details submitted by the applicant at the time of obtaining Director Identification Number. Within 30 Days of such change.
20. DIR-3 KYC Application for KYC of Directors Every individual who has been allotted a Director Identification Number (DIN) as on 31st March of a financial year shall, submit e-form DIR-3-KYC to the Central Government. On or Before 30th April of immediate next financial year. (Annually)
21. ADT-1 Information to the Registrar by Company for appointment of auditor The Company shall have to inform the ROC regarding appointment of Statutory Auditor. Within 15 Days of the meeting in which the Statutory Auditor is appointed.
22. ADT-3 Notice of resignation by the auditor If the Statutory Auditor resigned before the expiry of his term then the Auditor shall have to intimate to the ROC regarding his resignation. Within 30 Days from the date of resignation
23. MGT-14 Filing of Resolutions and agreements to the Registrar Under Section 117 Copy of every resolution (with explanatory statement, if any) or Agreement for the specified matters mentioned below to be filed with the Registrar of Companies in Form MGT‐14 within 30 days.

Ø  Special Resolutions;

Ø  Any resolution of the Board of Directors of a Company or agreement executed by a Company, relating to the appointment, re-appointment or renewal of the appointment, or variation of the terms of appointment, of a managing Director;

Ø  Resolutions requiring a Company to be wound up voluntarily passed in pursuance of section 59 of the Insolvency and Bankruptcy Code, 2016.

Ø  Resolutions passed in pursuance of sub-section (3) of section 179 (Not applicable for Private Company):

 

ð  to make calls on shareholders in respect of money unpaid on their shares;

ð  to authorise buy-back of securities under section 68

ð  to issue securities, including debentures, whether in or outside India;

ð  to borrow monies.

ð  to invest the funds of the Company.

ð  to grant loans or give guarantee or provide security in respect of loans;

ð  to approve financial statement and the Board’s report;

ð  to diversify the business of the Company;

ð  to approve amalgamation, merger or reconstruction;

ð  to take over a Company or acquire a controlling or substantial stake in another Company;

ð  to make political contributions;

ð  to appoint or remove key managerial personnel (KMP);

ð  to appoint internal auditors and secretarial auditor;

Within 30 Days of passing of the resolution or of the making of the agreement.
24. AOC-5 Notice of address at which books of account are maintained If the Board of Directors wants to keep all or any of the books of account at any other place in India besides the Registered Office then, the Company shall file form by giving full address of that other place. Within 7 Days of passing the Board Resolution.
25. BEN-2 Return to the Registrar in respect of declaration under section 90 Every Company shall file a return of significant beneficial owners of the Company and changes therein with the Registrar containing names, addresses and other details. Within 30 Days of receipt of Declaration in Form BEN-1.
26. MSME-I Furnishing half yearly return with the registrar in respect of outstanding payments to MSME. All companies, who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed forty five days from the date of acceptance or the date of deemed acceptance of the goods or services shall submit a half yearly return to the Ministry of Corporate Affairs stating the following:

a. the amount of payment due and

b. the reasons of the delay;

On or before 31st October for the period from April to September and by 30th April for the period from October to March.
27. DPT-3 Return of Deposits Filing return of deposit or particulars of transaction not considered as deposit or both by every Company other than Government Company. on or before the 30th day of June, of every year
28. PAS-6

(Yet to be deployed)

Reconciliation of Share Capital Audit Report on half yearly basis Every unlisted public Company shall submit Reconciliation of Share Capital Audit Report in Form PAS-6 to the Registrar on half yearly basis Within 60 days from the conclusion of each half year.
29. IEPF-1 Statement of amounts credited to Investor Education and Protection Fund Any amount required to be credited by the companies to the shall be remitted online along with a Statement in Form No. IEPF 1 containing details of such transfer to the Authority within a period of thirty days of such amounts becoming due to be credited to the Fund. Within 30 days of such amounts becoming due to be credited to the Fund.
30. IEPF-2 Form for filing Statement of unclaimed and unpaid amounts Every company shall within a period of 60 days after the holding of Annual General Meeting or the date on which it should have been held, whichever is earlier and every year thereafter till completion of the seven years period, identify the unclaimed amounts, as on the date of closure of financial year the account of which are to be adopted in the Annual General Meeting as per sub-section (1) of section 137 of the Act, separately furnish and upload on its own website and also on website of Authority or any other website as may be specified by the Government, a statement or information of unclaimed and unpaid amounts separately for each of the previous seven financial years through Form No. IEPF-2. Within 60 Days of

a) Conclusion of AGM or

b) date on which AGM should have been held

=>whichever is earlier.

31. IEPF-3 Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund The company is required to transfer the shares and/or the dividend thereon to IEPF account under Section 125. But due to the order of court or Tribunal or any statutory authority, if the Company does not transfer the amount/shares then all such details shall be filed by the company to the Authority. Within 30 days of end of financial year.
32. IEPF-4 Statement of shares transferred to the Investor Education and Protection Fund Every company which has transferred unpaid and unclaimed dividend after the expiry of seven years to the Investor Education and Protection Fund, is also required to transfer such shares to the Fund. The statement containing all details of transfer of shares shall be given in this e-Form. No Due Date
33. IEPF-6 Statement of unclaimed or unpaid amounts to be transferred to the Investor Education and Protection Fund The Company shall required to furnish a statement to the Authority in stating therein the amounts due to be transferred to the Fund in the next financial year and the amounts transferred during the current financial year along with reason of deviation in case there is any deviation from the amount stated last year. Within 30 days of end of financial year.
34. IEPF-7 Statement of amounts credited to IEPF on account of shares transferred to the fund Any further dividend received on those shares which were already transferred to the IEPF shall be credited to the Fund and a separate ledger account shall be maintained for such proceeds. Within 30 days of transferring the amount to the IEPF.

The contents of this document have been prepared on the basis of relevant provisions existing at the time of the preparation. The observations of the author are personal view and the author do not take responsibility of the same.

(The author i.e. CS Parbat Chaudhari is a Company Secretary in Practice and can be reached at (E) [email protected])

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