ROC Filing due date in India and Filing Forms

ROC Compliance is one of the major compliance requirements that all the companies registered in India are required to fulfill in order to avoid penal actions and penalties prescribed by the statutes. The Ministry of Corporate Affairs or MCA provides Guidance for ROC Filing in India with its official notifications and circulars at regular intervals. Here in this article we have tried to cover up the most frequently asked questions related to ROC Compliance or ROC Filing in India.

ROC Filing in India

  • Is ROC Filing mandatory for companies and LLPs in India?

All the companies registered in India are required to mandatorily file different forms, documents and returns as prescribed in the act with the Registrar of Companies (ROC). The ROC Filing in India and the associated procedure can be completed through online mode in the provided time limit and with the prescribed fees for the same.

  • What are the various prescribed ROC Compliances for Companies and LLPs?

All the companies and LLPs are required to comply with the ROC Filing in India by providing the following-

  • Annual compliance ROC Filling- These are to be completed once in each financial year.
  • Event Based Compliance ROC Filling- These are to be fulfilled time to time at regular intervals at various events.
  • What are the various events in which ROC Filing or compliance is required? 

Following are the situations and events in which ROC Filing in India is mandatory-

  • Amalgamation of company with other companies.
  • Any alterations made in the Memorandum of Association (MOA) and Articles of Association (AOA).
  • Appointment or any change of the Statutory Auditor in the company.
  • Appointment of whole time managing directors.
  • Change in the Board of Directors composition in the company.
  • Change in the paid-up capital or authorized capital of the company.
  • Entering into a new partnership or business.
  • Issuing the shares to the directors or employees of the company.
  • Inviting subscribers for shares or allotment of new shares or transfer of shares.
  • Investing in the shares and other securities.
  • Shifting of the registered office or place of business.
  • Subdivision of the face value of the shares in the company.
  • What is the penalty on Private Limited Company for non-filing of annual returns on time? 

If a Private Limited Company fails to comply with the provisions of ROC Filing in India, then the company, every director and officer in default is liable to pay the penalty and fine as prescribed in the Companies Act, 2013.

  • What are the annual compliances for LLPs with their due dates?

Following are the Annual ROC Filing in India for LLPs-

  • Form 8- Must be filed on or before 30th October of each financial year.
  • Form 11- Must be filed on or before 30th May of each financial year. 
  • What are the prescribed penalties on LLPs for late ROC filing in India?

In case of late ROC Filing the LLPs are liable to pay Rs.100 per day for each delayed day in filing.

  • From where the companies can download the e-form for ROC Filing in India?

From the Ministry of Corporate Affairs or MCA Portal, the e-forms to be filed with Registrar of Companies (ROC) can be downloaded by the companies or LLPs.

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    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.