ROC Compliance Annual Filings
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What are the categories of ROC compliance filings?
ROC compliance filings are mandatory submissions that registered companies in India must make to the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA). These filings act as a way for the government to monitor company activity and ensure adherence to regulations.
What are the categories of ROC compliance filings?
There are two main categories of ROC compliance filings:- Annual Compliance: These are regular, yearly filings that companies must make, including submitting financial statements and annual returns.
- Examples of annual filings include:
- Financial Statements: This includes the Balance Sheet and Profit & Loss Account.
- Annual Return: This provides details about the company’s activities over the year.
- Examples of annual filings include:
- Event-Based Compliance: These are specific filings that need to be made when certain events occur within the company, such as changes in management, share capital, or registered office.
- Examples of event-based filings include:
- Appointment of a new auditor
- Changes in company directors
- Increase in authorized share capital
- Examples of event-based filings include:
- Annual Compliance: These are regular, yearly filings that companies must make, including submitting financial statements and annual returns.
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What are the Deadlines for filing the ROC forms
Deadlines for filing these forms vary depending on the specific form and the company’s financial year end. There can be penalties for missing deadlines.
Can we ask for an extension from the ROC for filing forms?
Yes. A company/LLP can ask for an extension in the due date for filing a ROC form by applying for an extension with the ROC where the company/LLP is registered. The company/LLP has to state the reason for the extension required for filing a form. The ROC will grant an extension if the reason is valid.
