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Every company incorporated under the Companies Act, 2013 or under any previous applicable law—whether Private Limited, Public Limited, Section 8, Producer Company, or OPC—is mandatorily required to file its Annual Financial Statements and Annual Return with the Registrar of Companies (ROC).

  • Form AOC-4 / AOC-4 CFS: To be filed within 30 days from the date of the Annual General Meeting (AGM)
  • Form MGT-7: To be filed within 60 days from the date of AGM

Failure to comply within the prescribed timelines may result in heavy penalties, additional fees, and legal consequences.

Overview of ROC Filing

An Annual General Meeting (AGM) must be conducted once every year:
  • First AGM: Within 9 months from the end of the first financial year
  • Subsequent AGMs: Within 6 months from the end of the financial year
  • Last permissible dates:
  • First AGM: 31st December
  • Subsequent AGM: 30th September
The Registrar of Companies (ROC) functions under the Ministry of Corporate Affairs (MCA). As per:
  • Sections 129 & 137 of the Companies Act, 2013
  • Rule 12 of the Companies (Accounts) Rules, 2014
  • Section 92 read with Rule 11 of the Companies (Management and Administration) Rules, 2014
Every company must file its audited financial statements and annual return with ROC.

ROC Filing Process

The ROC filing process broadly involves the following steps:

1. Board Meeting – Preparation Stage

> Appointment/authorization of auditor as per Schedule III
> Authorization for preparation of:

  • Financial Statements
  • Board Report
  • Annual Return

2. Board Meeting – Approval Stage

  • Approval of draft Financial Statements
  • Approval of Board Report and Annual Return

3. Annual General Meeting (AGM)

Conduct AGM for adoption of:

  • Financial Statements
  • Auditor’s Report
Financials are final only after shareholder approval

Documents Required for ROC Filing

The following documents are required to be attached while filing ROC forms:
  • Audited Financial Statements (Balance Sheet, P&L, Cash Flow Statement, Notes) – Form AOC-4
  • Board Report with annexures – Form AOC-4
  • List of Members & Shareholding details – Form MGT-7
  • Cost Audit Report (if applicable) – Form CRA-4

ROC Filing Procedure on MCA Portal

Step 1: Download Forms

Download AOC-4, MGT-7, etc. from:
> MCA → Services → e-Filing → Download Company Forms

Step 2: Fill the Forms

> Fill applicable forms
> Attach required PDF/XML documents
> Digitally sign using DSC of Director and > Professional
> Perform pre-scrutiny

Step 3: Register / Login

> Register as Business User on MCA
> Login using credentials

Step 4: Upload Forms

Upload signed e-forms under “Upload e-Forms”

Step 5: Payment

System generates SRN (Service Request Number)
Pay fees via:
> Net Banking
> Debit/Credit Card
> Save challan for records

Step 6: Track Status

Track application status using SRN on MCA portal

Important Compliance Points

  • Board meeting notice must be given 7 days in advance
  • Financial statements must be signed as per Section 134
  • AGM notice of 21 clear days must be sent to members, auditors, and directors
  • Books of accounts must be maintained at registered office (AOC-5 required if kept elsewhere)
  • Ensure the latest MCA forms are used for filing

Conclusion

ROC filing is a mandatory annual compliance for every company registered under the Companies Act, 2013. Timely and accurate filing of financial statements and annual returns helps avoid penalties, maintains good corporate standing, and ensures regulatory compliance.

At CA Kapoor, we provide end-to-end ROC filing services, ensuring accuracy, timeliness, and peace of mind for businesses.

Important Compliance Points

  • Experienced Chartered Accountants
  • Complete ROC & MCA compliance support
  • Timely filing with zero errors
  • Transparent pricing
  • Dedicated professional assistance

“Empowering Businesses with Financial Clarity Since 2011”

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