What is ROC Filing?

ROC (Registrar of Companies) filings refer to the mandatory submissions that companies registered under the Companies Act, 2013, must file with the Registrar of Companies. These filings ensure that the company's financial and operational information is regularly updated and accessible to the regulatory authorities and the public.

Types of ROC Filings and Their Due Dates

1. Form AOC-4 (Filing of Financial Statements)

• Purpose: Filing of the company's financial statements, including the Balance Sheet, Profit & Loss Account, Cash Flow Statement, and other financial documents.
• Due Date: Within 30 days from the date of the Annual General Meeting (AGM).
• Applicability: All companies.
• Penalties: ₹100 per day for late filing.

2. Form MGT-7 (Annual Return)

• Purpose: Filing of the company’s annual return, which includes information about the company’s directors, shareholders, and other details.
• Due Date: Within 60 days from the date of the AGM.
• Applicability: All companies.
• Penalties: ₹100 per day for late filing.

3. Form ADT-1 (Appointment of Auditor)

• Purpose: Intimation of the appointment of an auditor.
• Due Date: Within 15 days from the date of the AGM in which the auditor was appointed.
• Applicability: All companies.
• Penalties: As per the Companies Act, 2013.

4. Form DIR-3 KYC (KYC of Directors)

• Purpose: Submission of KYC (Know Your Customer) details of directors.
• Due Date: Annually by September 30th.
• Applicability: All directors with an active DIN (Director Identification Number).
• Penalties: ₹5,000 for late filing.

5. Form MSME-1 (For Reporting Outstanding Payments to MSMEs)

• Purpose: Reporting outstanding payments to Micro or Small Enterprises.
• Due Date:
  • April to September: October 31st.
  • October to March: April 30th.
• Applicability: Companies having outstanding payments to MSMEs exceeding 45 days.
• Penalties: Non-compliance may lead to penalties under the MSME Act.

6. Form DPT-3 (Return of Deposits)

• Purpose: Annual return of deposits or outstanding loans.
• Due Date: June 30th of every year.
• Applicability: Companies accepting deposits or having outstanding loans.
• Penalties: Fines as prescribed under the Companies Act, 2013.

7. Form MBP-1 (Disclosure of Interest by Directors)

• Purpose: Disclosure by directors of their interest in other entities.
• Due Date: Annually or whenever there is a change in interest.
• Applicability: All directors.
• Penalties: Penalties as per the Companies Act, 2013.

8. Form BEN-2 (Declaration of Beneficial Interest)

• Purpose: Declaration of significant beneficial ownership.
• Due Date: Within 30 days from receiving the declaration from the significant beneficial owner.
• Applicability: All companies where significant beneficial ownership exists.
• Penalties: Penalties as per the Companies Act, 2013.

9. Form PAS-6 (Reconciliation of Share Capital Audit Report)

• Purpose: Half-yearly reconciliation of share capital.
• Due Date: Within 60 days from the conclusion of each half-year.
• Applicability: Unlisted public companies.
• Penalties: Penalties as per the Companies Act, 2013.

10. Form INC-22A (Active Company Tagging Identities and Verification - ACTIVE)

• Purpose: Verification of registered office and compliance with active status.
• Due Date: One-time compliance. The last date was April 25, 2019, for existing companies.
• Applicability: All companies incorporated on or before December 31, 2017.
• Penalties: Penalties for non-filing and marking the company as "ACTIVE non-compliant."

11. Form CRA-4 (Filing of Cost Audit Report)

• Purpose: Filing of cost audit report as per Section 148 of the Companies Act.
• Due Date: Within 30 days from the date of receipt of the cost audit report.
• Applicability: Companies required to maintain cost records and undergo cost audits.
• Penalties: Penalties as per the Companies Act, 2013.

12. Form MGT-14 (Filing of Resolutions and Agreements)

• Purpose: Filing of resolutions passed by the Board or shareholders and certain agreements.
• Due Date: Within 30 days of passing the resolution or entering the agreement.
• Applicability: All companies.
• Penalties: Penalties as per the Companies Act, 2013.

13. Form CHG-1 (Registration of Charges)

• Purpose: Registration of charges created by the company.
• Due Date: Within 30 days of creation or modification of charge (extendable by 270 days with additional fees).
• Applicability: All companies creating charges on their assets.
• Penalties: Penalties as per the Companies Act, 2013.

14. Form INC-20A (Declaration for Commencement of Business)

• Purpose: Declaration by the directors that the company has received the paid-up share capital and is ready to commence business.
• Due Date: Within 180 days from the date of incorporation.
• Applicability: All companies incorporated after November 2, 2018.
• Penalties:
  • A penalty of ₹50,000 for the company and ₹1,000 per day (up to ₹1,00,000) for directors.

15. Form SH-7 (Notice of Alteration of Share Capital)

• Purpose: Filing notice of any alteration in share capital (e.g., increase, reduction, or subdivision).
• Due Date: Within 30 days of passing the resolution for alteration.
• Applicability: All companies.
• Penalties:
  • Fine of ₹1,000 per day for continuing default (up to ₹5,00,000).

16. Form CHG-4 (Satisfaction of Charges)

• Purpose: Filing of satisfaction of charges (i.e., when a company repays its loans or fulfils its obligations).
• Due Date: Within 30 days from the date of satisfaction of charge.
• Applicability: All companies with registered charges.
• Penalties:
  • Late fees based on the duration of delay.

17. Form DIR-12 (Particulars of Appointment of Directors and the Key Managerial Personnel)

• Purpose: Filing of particulars of the appointment or change of directors or key managerial personnel.
• Due Date: Within 30 days of appointment or change.
• Applicability: All companies.
• Penalties:
  • Additional fees for late filing.

18. Form DIR-6 (Intimation of Change in Particulars of Director to be given to the Central Government)

• Purpose: Updating of any change in particulars of a director in the records of the Ministry of Corporate Affairs (MCA).
• Due Date: As soon as the change occurs.
• Applicability: All directors.
• Penalties:
  • Late fees or other penalties as determined by the MCA.

19. Form MR-1 (Return of Appointment of Managing Director/Whole-Time Director/Manager)

• Purpose: Filing details of the appointment of a Managing Director, Whole-Time Director, or Manager.
• Due Date: Within 60 days of appointment.
• Applicability: All companies.
• Penalties:
  • Additional fees for late filing.

20. Form MGT-14 (Filing of Resolutions and Agreements)

• Purpose: Filing of resolutions passed by the Board or shareholders, as well as certain agreements.
• Due Date: Within 30 days of passing the resolution or entering into the agreement.
• Applicability: All companies.
• Penalties:
  • ₹100 per day for late filing.

21. Form NDH-1 (Return of Statutory Compliances)

• Purpose: Annual return of statutory compliances by Nidhi Companies.
• Due Date: Within 90 days from the closure of the financial year.
• Applicability: Nidhi Companies.
• Penalties:
  • Fine or penalty as prescribed under the Nidhi Rules, 2014.

22. Form NDH-2 (Application for Extension of Time)

• Purpose: Application for an extension of time for not complying with the requirements of the Nidhi Rules.
• Due Date: When seeking an extension for compliance.
• Applicability: Nidhi Companies.
• Penalties:
  • Penalties as prescribed under the Companies Act and Nidhi Rules.

23. Form NDH-3 (Half-Yearly Return)

• Purpose: Half-yearly return by Nidhi Companies detailing compliance with Nidhi Rules.
• Due Date: Within 30 days from the conclusion of each half-year.
• Applicability: Nidhi Companies.
• Penalties:
  • Penalties as prescribed under the Nidhi Rules.

24. Form INC-28 (Notice of Order of the Court or any other Authority)

• Purpose: Filing a copy of any order passed by the Court or other competent authority relating to the company.
• Due Date: Within 30 days of the receipt of the order.
• Applicability: All companies.
• Penalties:
  • Penalties as prescribed under the Companies Act, 2013.

25. Form IEPF-1 (Statement of Unpaid and Unclaimed Amounts)

• Purpose: Statement of amounts that remain unpaid and unclaimed for seven years or more and are required to be transferred to the Investor Education and Protection Fund (IEPF).
• Due Date: On or before the 30th day of November every year.
• Applicability: All companies.
• Penalties:
  • Penalties as prescribed under the Companies Act, 2013.

26. Form IEPF-2 (Statement of Unpaid and Unclaimed Amounts)

• Purpose: Annual statement of unclaimed dividends, shares, deposits, etc., transferred to IEPF.
• Due Date: Within 60 days of the AGM or the due date of AGM.
• Applicability: All companies.
• Penalties:
  • Penalties as prescribed under the Companies Act, 2013.

27. Form AOC-5 (Notice of Address at which Books of Account are Maintained)

• Purpose: Notification to the ROC of the address where the company’s books of account are maintained if different from the registered office.
• Due Date: Within 7 days of the Board resolution.
• Applicability: All companies.
• Penalties:
  • Penalties as prescribed under the Companies Act, 2013.

28. Form FC-1 (Information to be Filed by Foreign Company)

• Purpose: Information filing by a foreign company about its establishment in India.
• Due Date: Within 30 days of establishing the place of business in India.
• Applicability: Foreign companies establishing a place of business in India.
• Penalties:
  • Penalties as prescribed under the Companies Act, 2013.

29. Form FC-3 (Annual Return by Foreign Company)

• Purpose: Annual return filing by a foreign company operating in India.
• Due Date: Within 60 days of the financial year-end.
• Applicability: Foreign companies.
• Penalties:
  • Penalties as prescribed under the Companies Act, 2013.

30. Form FC-4 (Annual Return of Foreign Company)

• Purpose: Annual return providing details of directors and shareholders of a foreign company.
• Due Date: Within 60 days from the end of the financial year.
• Applicability: Foreign companies.
• Penalties:
  • Penalties as prescribed under the Companies Act, 2013.

Penalties for Non-Compliance with ROC Filings

• Late Filing Fees:
  • ₹100 per day for each form until the default is rectified.
• Prosecution and Fine:
  • The company and its officers may face prosecution under the Companies Act, 2013, with fines that may extend to several lakhs of rupees.
• Disqualification of Directors:
  • Continued non-compliance may lead to the disqualification of directors, prohibiting them from holding office in any company for up to five years.
• Strike-Off of the Company:
  • In extreme cases, prolonged non-compliance may lead to the ROC striking off the company's name from the register, effectively dissolving the company.

Conclusion

Regular and timely ROC filings are essential for maintaining compliance with the Companies Act, 2013. Non-compliance can lead to severe financial and legal penalties, affecting both the company and its directors.