Annual ROC Compliance

At JuroLegal, we offer end-to-end solutions for Annual ROC (Registrar of Companies) Compliance, ensuring your business stays fully aligned with the Companies Act, 2013 and Ministry of Corporate Affairs (MCA) regulations. Every registered entity — whether a Private Limited Company, Public Limited Company, One Person Company (OPC), or Section 8 Company — must file its annual returns and financial statements with the ROC each financial year. Our team of corporate law experts manages the entire process, including preparation and filing of Form AOC-4 (financial statements), Form MGT-7/MGT-7A (annual return), drafting board and AGM resolutions, and maintaining statutory registers and records.

juro-legal-process

Compliance refers to adhering to orders, rules, or requests. For a private limited company incorporated in India, Compliance with the Companies Act 2013, which includes obligations to the Registrar of Companies (RoC), is essential for private limited companies in India. This legislation governs various aspects, including the appointment, qualification, remuneration, and retirement of directors and the conduct of board and shareholder meetings. Compliance with Registrar of Companies (RoC) regulations is mandatory for every private limited company, regardless of turnover or capital amount.

    • Compliance Related to the Registrar – ROC Compliance
    • Compliance Beyond the Registrar’s Purview – Non-Registrar compliance

As mentioned above, These are obligations that a company must fulfil in accordance with the regulations set by the Registrar of Companies (ROC) or equivalent authority. They typically involve statutory filings and adherence to the Companies Act provisions.

Ensuring adherence to ROC compliance is pivotal for companies operating in India. ROC Compliance for Private limited company can be broadly classified into:

  • Annual Compliance:These are the regular, yearly filings and disclosures companies must make, including submitting annual returns and financial statements.
  • Event-Based Compliance:These are specific compliances that need to be addressed as and when certain events occur within the company, such as changes in the company’s management, share capital, or registered office.
  • Other Compliances:This category includes a range of other regulatory obligations that might not fall strictly under annual or event-based categories but are essential for maintaining the company’s legal status, such as director KYC updates and maintenance of statutory registers.

ROC compliance for Private Limited Company is not just formality; there are many benefits they provide to the companies. Some of the advantages of complying with compliances are given below:

  • Reliability of the investors and the customers
  • Trustworthiness among the customers, investors and shareholders
  • Credibility in the market amount the competitors
  • Transparency creates value for the company in the market

  • Companies must send approved financial statements, along with the Directors’ and Auditors’ reports, to all members at least 21 clear days before the AGM.

    For ready reference, below is a table summarizing the annual compliances for private limited company and their respective due dates:

    Annual compliances for Private Limited Company

    Due Date

    Commencement of Business Certificate (COB)

    Within 180 days of incorporation

    Appointment of Auditor and Filing E-form ADT-1

    Within 15 days of the AGM

    Holding Board Meetings

    As per the schedule of board meetings

    Conducting the Annual General Meeting (AGM)

    Within 9 months from financial year-end

    INC-20A: Declaration for Commencement of Business

    Within 180 days of incorporation

    AOC-4: Filing of Financial Statements

    Within 30 days of the AGM

    MGT-7A: Annual Returns for Small Companies/OPCs

    Within 60 days of the AGM

    DIR-12: Appointment/Resignation of Directors

    Within 30 days of appointment/resignation

    DIR-3 KYC: Director KYC Submission

    By September 30th each year

    MGT-14: Filing of Board Resolutions

    Within 30 days of passing the resolution

    DPT-3: Return of Deposits

    By June 30th each year

    Directors’ Report

    At least 21 days before the AGM

    Maintenance of Statutory Registers and Books of Accounts

    Throughout the financial year

    Circulation of Financial Statements and Other Relevant Documents

    At least 21 days before the AGM

Besides the annual filings, there are various other compliances that need to be compiled with on occurrence of any event in the company.

Here are specific instances of such events:

  • Change in the authorized capital or the paid-up capital of the company.
  • Allotment of new shares or transfer new shares
  • giving loans to other companies
  • giving loans to directors
  • Appointment of managing or whole-time Director and their payment
  • when a bank account is opened or closed, or there is a change in the signatories of a bank account.
  • if there is an appointment or change of the statutory auditors of the company