ROC Annual Returns
Every company is required to file the annual accounts and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. The procedure of ROC filing the annual return and annual accounts can be easily understood by the following process:
- Hold a Board Meeting to
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- Authorize the auditor for the preparation of financial statements as per Schedule III of the Companies Act, 2013.
- Authorize the Director or Company Secretary for preparation of Board Report and Annual Return as per the Companies Act, 2013.
- Hold another Board Meeting for approving the draft financial statements, Board Report and Annual Return by the directors of the company.
- Conduct the Annual General meeting of the Company and pass the necessary resolutions. Please note that the financial statements are considered final only when the same is approved by the shareholders at the General Meeting.
E-forms to be filed with ROC:
| Name of e-form | Purpose | Attachments | Due date | Applicability |
| ADT-1 | Appointment of Auditor | Appointment Letter, Confirmation Letter from Company | 15 days from the conclusion of AGM | Private Company, Public Limited Companies, Listed Company, One Person Company |
| Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements) | Filing of Annual Accounts | Board Report along with annexures: MGT-9, AOC-2, CSR Report, Corporate Governance Report, Secretarial Audit Report etc.. as per the nature of Company and financial statements | 30 days from the conclusion of the AGM(In case of OPC within 180 days from the close of financial year) | Private Company, Public Limited Companies, One Person Company |
| Form MGT-7 | Filing of Annual Return | List of shareholders, debenture holders, Share Transfer, MGT-8 | 60 days from the conclusion of AGM. | Private Company, Public Limited Companies, Listed Company, One Person Company |
These forms are generally applicable to all companies, apart from these forms there are other forms also to be submitted to ROC from time to time