What is ROC filing?
ROC filing means filing of financial statement and anuual return with the ministry of corporate affairs.
Every private limited, OPC and publi limited company is required to file its audited financial statement and annual report as per the Companies Act, 2013 on or before the due date of filing as applicable to the financial year.
Process to file company’s financial statement and annual return?
- Conduct a board meeting to authorise the director, company secretary to prepare the board report, financial statements per Schedule III of the Companies Act, 2013 and annual return.
- Hole another board meeting to approve the directors’ draft financial statements, Annual returns, and Board reports.
- Conduct the Annual General Meeting to pass necessary resolutions approving the financial statements.
Due date and Forms to file company’s financial statement and annual return
Due date to file your company’s financial statement along with audited report is within 30 days from the conclusion of the Annual General Meeting. Company’s annual return has to be filed within 60 days from the date of AGM.
Form AOC-4 is filed with ROC for filing of financial statements. MGT-7 and MGT-7A is filed with ROC for one person company and small companies
In case your Annual general meeting date is 30th september, then form AOC-4 has to be filed on or before 30 days from 30th September. Annual return should be filed within 60 days from the date of 30th September. If you missed filing then addition fee will be levied in addition to the normal fee.
Documents required to file Financial Statements and Annual Return with ROC
- Memorandum of Association (MoA),
- Article of Assciation (AoA),
- Board Resolution
- List of shareholders with holdings
- List of directors
- Current year’s audited financial statements and audit report
- Previous year’s audited financial statements and audit report
How can we help you in filing your income tax return?
BIGYAN MISHRA & CO is a Chartered Accountant firm based out of Bhubaneswar, Odisha. We at Bigyan Mishra & Co, can assist in filing your audited financial statements and annual return with ROC.
You need to email all the documents as listed above. We will file your required forms with ROC and send you receipt for the same. You will also receive auto generated emails from MCA for approval of the forms.
We suggest you contact us to have more clarity on the process. You can contact us via email at bigyanmishra[at]gmail[dot]com or call us @ +91-94371-64365 to find out how we can help your business.