Annual ROC Filing
Annual ROC Filing is the mandatory yearly submission of a company's financial statements and annual return to the Registrar of Companies (ROC), under the Companies Act, 2013. It applies to every registered company, regardless of turnover or business activity
WHAT YOU NEED
Requirements to register a Public Limited Company
How it's done
- ✓Hold the AGM : Company's Annual General Meeting is conducted to approve financial statements
- ✓Prepare Financials : Finalize balance sheet, profit & loss statement, and auditor's report
- ✓File Form AOC-4 : Submit financial statements to the ROC (within 30 days of AGM)
- ✓File Form MGT-7 : Submit the annual return (within 60 days of AGM)
- ✓Pay Fees : Government filing fees paid based on company's authorized capital
What to know
- ✓Required even if the company had no activity or made a loss
- ✓Late filing penalty: ₹100 per day, per form with no upper limit
- ✓Persistent non filing can lead to director disqualification or company strike off
- ✓Financial statements must be audited before filing (statutory audit required)
