ROC Compliance

ROC Compliance

All companies incorporated in India are required to file certain documents/ information  with the Registrar of Companies ( ROC) every financial year. Registrar of Companies (ROC) is the designated authority that deals with administration of Companies Act 2013 and it falls under Ministry of Corporate Affairs.

SOME OF THE ROC ANNUAL FIRM COMPLIANCES ARE MENTIONED BELOW 

•    Auditor Appointment and filing of Form ADT- 1 : 
an auditor needs to be appointed for 5 years by submitting form ADT-1 to the Registrar of Companies.
•    Filing of Financial Statement and Balance sheet with Form AOC – 4 : 

Every Company needs to file its balance sheet and, profit and loss account along with the director’s report. This must be filed within 30 days from the date from the date of AGM.  Form AOC – 4 is to be submitted to the Registrar of Companies.

•    Filing of Annual Returns with Form MGT – 7 :

Every Company needs to file its annual return for the period ending on 31st March every year.  This must be filed within 60 days from the date from the date of AGM. Form MGT – 7 is to be submitted to the Registrar of Companies.
  
•    Filing of statement of account and solvency in Form – 11 :

Form 11 filed as a part of Annual compliance for LLP contains details of the partners, the contribution made by the partners, and all the details of body corporate as partners and their details. Every LLP registered company should file form 11 within 60 days of closure of the financial year along with the required fee. The due date for filing form 11 is 30th May every year

•    Filing of Annual returns in Form – 8 :

Filing form 8 as a part of Annual compliance for LLP should be filed within due date, in the mid of the year (i.e. 30th October ), and should be digitally signed by the partners and certified with the charted accountant. This form 8 includes two parts one is a statement of solvency, and two is the statement of accounts and income and expenditure.

•    Filing of Form DIR – KYC

It is now mandatory for all directors to have DIN to submit their KYC details in e-Form DIR 3 KYC every year. In case of default to file the e-Form on or before the due date, the DIN of the director will be marked as ‘Deactivated due to Non-filing of DIR-3 KYC’ by the ROC. In such cases, the default can be made good by filing the e-Form DIR-3 KYC after paying a late fine of INR 5,000.

Post Incorporation Compliances for Private limited company

• BOARD MEETING 
• APPOINTMENT OF STATUTORY AUDITOR
• ALLOTMENT OF THE SECURITIES
• MAINTENANCE OF STATUTORY REGISTERS
• ANNUAL GENERAL MEETING
• ANNUAL FILING
• OTHER REGISTRATIONS

• Shop Act licence 
• Registration of GST
• Registration of Profession Tax  
• PF and ESI
• Trade License

• OTHER REQUIREMENTS

• Paint or affix its name, and the address of its registered office, and keep the same painted or affixed, on the outside of every office or place in which its business is carried on.
• Have its name engraved in legible characters on its seal;
• Get its name, address of its registered office and the Corporate Identity Number  

along with telephone number, fax number, if any, email and website addresses, if any, printed in all its business letters, billheads, letter papers and in all its notices and other official publications;

• BANK ACCOUNT OPENING
• Events Based Compliance Filing :

• Change of  Name of company/ LLP
• Change of  Object clause of MOA
• Preparation of Director Report and AGM Notice
• Change in Registered Office  of the company
• Increase Authorized Capital
• Winding Up of Company
• Winding Up of LLP
• Maintenance of Minutes book and Statutory registers
• issuance of Share certificates
• ROC Event based compliances of company/ LLP
• Allotment of Shares
• Appointment & Resignation of Directors
• Transfer of Shares
• Alter Share Capital
• Charge creation
• Add or Remove Director

Post Incorporation Compliance of LLP 

PREPARATION AND FILE LLP AGREEMENT WITH MCA:

PAN AND TAN APPLICATION:

BANK ACCOUNT OPENING

APPOINTMENT OF AUDITOR:

FILING LLP ANNUAL RETURN

Following is the List of Forms which the Companies need to comply :

Sl. No	Name of the Form	Description	Due Date
1	Form MSME	Form for Furnishing Half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise	30th April
2	Form DIR KYC -3 /DIR-3-KYC Web	Application for KYC of Directors	30th September
3	Form BEN-2	Return to the Registrar in respect of declaration under section 90	31st March
4	Form DPT-3	Return of deposits	30th June
5	Form AOC-4	Form for filing financial statement and other documents with the Registrar	30th October
6	Form MGT-7	Form for filing annual return by a company.	30th November
7	Form INC-20A	Declaration for commencement of business	Before commencement of business activity of the company or within 180 days of incorporation of company whichever is earlier

Following is the List of Form which LLP’s need to file :

Sl. No	Name of the Form	Description	Due Date
1	Form-11	Annual Return of Limited Liability Partnership (LLP)	30th May
2	Form DIR KYC -3 /DIR-3-KYC Web	Application for KYC of Directors	30th September
3	Form -8	Statement of Account & Solvency	30th October