ROC / Annual Filing

The Registrar of Companies (ROC) is responsible for maintaining a database of all the registered companies in India. The ROC Annual Filing is a mandatory process that all companies need to comply with in order to keep their company registration active. The process involves filing various forms and documents with the ROC, which provide information about the company’s financial status, management, and other important details.

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Why is ROC Annual Filing Important?

As Internal Audit reports to senior leadership, it is only appropriate that its activities are directed by that CEO or Board of Directors through its Audit Committee. Members of Internal Audit must be independent of internal politics and unbiased to provide leadership with an objective source of information. Under the direction of the Audit Committee, Internal Audit works with management to systematically review control activities over critical systems and processes.
The reviews performed by Internal Audit are often called internal audits. An internal audit may be used to assess an organization’s performance or the execution of a process against a number of standards, policies, metrics, or regulations.

What Forms are Required for ROC Annual Filing?

The following forms are required for ROC Annual Filing:

Form AOC-4: This form is used to provide financial statements, such as the balance sheet and profit and loss account, for the company.
Form MGT-7: This form is used to file the company’s annual return, which provides information about the company’s management, share capital, and other important details.
Form DIR-12: This form is used to file the details of the directors of the company, including their name, address, and other relevant information.

What Documents are Required for ROC Annual Filing?

In addition to the forms mentioned above, the following documents are also required for ROC Annual Filing:

Audited Financial Statements: The company’s financial statements, including the balance sheet and profit and loss account, must be audited by a chartered accountant.

Board Resolution: A board resolution must be passed by the company’s directors, stating that they have approved the financial statements and the annual return.

Digital Signature Certificate: A digital signature certificate (DSC) is required to file the forms and documents with the ROC. The DSC must be obtained by a person authorized by the company to file the forms on its behalf.

Important Deadlines to Keep in Mind
The ROC Annual Filing process must be completed within the specified deadlines. The following are the important deadlines to keep in mind:

Financial Year End: Companies must file their ROC Annual Filing within 60 days of the financial year end. For most companies, the financial year end is March 31.

Due Date for Filing Forms: The due date for filing forms AOC-4 and MGT-7 is 30 days from the financial year end. The due date for filing form DIR-12 is within 60 days from the financial year end.

Late Filing Fees: Companies that do not file their ROC Annual Filing within the specified deadlines are subject to late filing fees. The fees increase as the filing is delayed, so it is important to complete the process within the specified deadlines.