ROC Compliances
Registrar of Companies (ROC) is the official agency that deals with administration of Companies Act, 2013 and it falls under Ministry of Corporate Affairs. All the Companies incorporated under the Companies Act, 2013 are mandatory required to file various forms, returns and documents with the Registrar of Companies (ROC) in an electronic mode within the prescribed time along with the prescribed fees.
Companies have to Comply with ROC by filing various return, forms and documents and these could be categorized in two heads.
- Annual compliance filling – Compliances which are required to be made once in a year by all the companies incorporated under the Companies Act, 2013.
- Other Compliance filling – Compliances which are required to be made from time to time on various events.
Non Compliance of these statutory requirements result in heavy fees and penalties.
List of Annual Filing Requirement
- Appointment of Auditor
- Statutory Audit of Accounts
- Filing of Annual Return (Form MGT-7)
- Filing of Financial Statements (Form AOC-4)
- Board Meetings
- Annual General Meeting
- Preparation of Directors’ Report, etc.
List of Event-Based Filing Requirement
- Appointment or Resignation of a Director;
- Appointment of Managing Director;
- Change in the statutory auditors;
- Transfer of Shares;
- Increase of Authorized Capital;
- Change of Name of Company;
- Change of Object of Company;
- Change in Registered Office address
- Registration / Modification or Satisfaction of Charge etc.