ROC Return Filing | Procedure to be followed for Filing Returns

Procedure to be Followed for ROC Filing

What is the Annual ROC Return Filing of Company?

All the companies incorporated under the Companies Act, 2013 in India are required to file documents with the Registrar of Companies (ROC). The companies must file Annual ROC Return Filing in Form MGT-7 within 60 days from the date of conclusion of the Annual General Meeting (AGM) of the company. Such necessary documentations are to be filed with the computerized mark of the Company’s director and advance mark of the company reviewer i.e. Chartered Accountant appointed by the company. Before thoroughly understanding the procedure that is used for annual ROC Return Filing an applicant company must be aware about the ROC Filing due date in India and filing forms in order to be compliant with the ROC.

ROC Return Filing Procedure:

A proper procedure is to be followed by the company registrations in India for annual ROC Return Filing. The following steps are to be followed-

  • Maintaining the Books of Accounts- As per the Companies Act, it is mandatory for all the registered companies in India to keep proper Books of Accounts for the purpose of recording all the valid transactions in the company that has taken place over a financial year. It also serves as a validated proof while doing the ROC Return Filing.
  • Preparing the company’s Financial Statements- It is must for all companies to prepare its financial statements of the organization in the view and relation with the Books of Accounts of the company. A financial statement of the company is to be made for implying all the information related to the company’s performance, financial position, balance sheet and any changes in the cash flow in the entity. The financial statements also shows any misfortune or difference that might have occurred during the whole fiscal year in the company. It is an important document that must be kept at a regular time period for the ROC Filing.
  • Appointment of the Auditor- It is very important for the purpose of annual ROC Return Filing that every company must appoint its first auditor within 30 days of the incorporation of the company in its very first General Meeting. An auditor must be a qualified Chartered Accountant or a Chartered Accountant firm as whole. The auditor appointed must hold the office for a fixed term of one year until the Annual General Meeting of the company is conducted.
  • Conducting Statutory Audit of the Financial Statements of the Private Limited Company- For the administration of the company, an audit is a vital element. An auditor is to be chosen by the company as per the Companies Act, 2013 for auditing the accounts and financial statements of the organization. A statutory audit is an audit prescribed under the laws and statutes and is compulsory to be conducted for completing the ROC Return Filing.
  • Holding the Annual General Meeting- It is mandatory for all the companies except the One Person Company to hold one Annual General Meeting for each financial year. Such meetings are held to view the company’s financial statements and must be attended by the shareholders and the investors of the company.
  • Annual Filing- For the purpose of completing the ROC Return Filing with the Registrar of Companies, every company must file the annual returns after conclusion of the Annual General Meeting where the audited financial statements have been finalized. The Ministry of Corporate Affairs or MCA provides FAQs for ROC Filing to clarify the confusion regarding this topic among the applicants. Also, it states that a company must file the annual returns within 60 days of conclusion of the AGM.


Author: Anil Agrawal
EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or anil@ezybizindia.in.