ROC Compliance filings are mandatory for all companies and LLPs.The Companies registered under the Companies Act, 2013 and LLPs registered under the Limited Liability Partnership Act, 2008 must file their annual returns with the ROC. Non-adherence to the compliances may attract penalties.
ROC Compliance Calendar
Below is the ROC Compliance Calendar for FY 2021-22.
|Description & Forms||Dates|
|AOC-4 Due Date for FY 2020-21||15th February 2022|
|MGT-7 Due Date for FY 2020-21||28th February 2022|
|MGT-7A Due Date for FY 2020-21||28th February 2022|
|DPT-3 Due Date for FY 2020-21||31st August 2021|
|DIR-3 KYC Due Date for FY 2020-21||30th September 2021|
|MGT-14 Due Date for FY 2020-21||30th December 2021|
|MSME Form Due Date for FY 2020-21||30th April 2021 and 31st October 2021|
|ADT-1 Due Date for FY 2020-21||14th December 2021|
|Form 11 Due Date for FY 2020-21||31st August 2021|
|Form 8 Due Date for FY 2020-21||30th December 2021|
|Form PAS-6 Due Date for FY 2020-21||30th May 2021 and 29th November 2021|
Above we saw the ROC filing due date for the various forms. Now, we will discuss each MCA form in detail, who should file it and the purpose of filing the form.
Firstly we will discuss the forms to be filed by a company registered under the Companies Act, 2013. These forms are to be filed by Private and Public companies.
ROC Compliance forms for Companies
(1) Form AOC-4 :
The Companies must file the form AOC-4 within 30 days from the Annual General Meeting (AGM) to adhere with ROC Compliance. AOC-4 provides the financial details of the companies. AOC-4 forms a part of the annual returns filed with ROC. To file the AOC-4 form, download it from the MCA website, fill it, get it signed by an authorised person of the company and a practising professional and submit the form along with other enclosures.
The Companies must file the form MGT-7 within 60 days from the AGM to oblige with ROC Compliance. Form MGT-7 is an annual return form filed along with AOC-4. You can file the MGT-7 form by downloading it from the MCA website, filling it, and getting it signed by the CEO of the company and a practising professional. MGT-7 also provides financial information of a company.
Private and Public companies must file one-time returns or Annual returns for outstanding Loans and return of deposits for accepting deposits. Every company must file DPT-3 Annual return or One Time Return annually. The due date to file DPT-3 annually is 30th June of every year. However, due to the COVID-19 pandemic, the last date is extended to 31st August 2021. You may file the form DPT-3 by downloading the form from the MCA website, filling the form, getting it signed by the company’s CEO or any authorised person, and submitting it to ROC.
(4) DIR-3 KYC
Every Director of a company is allotted a DIN. If you are a DIN holder with an approved Director Identification Number (DIN), you must file form DIR-3 KYC every year as required to comply with ROC compliance. However, the disqualified directors must file the form DIR-KYC. The due date to file DIR-3 KYC is 30th September of every year. To file the form DIR-3 KYC, Go to the MCA website, download the DIR-3 KYC form, fill it, sign it and submit.
Resolutions are passed during the meetings held with the Board of Directors, Shareholders and Creditors. These may be Board resolutions, Special Resolutions or Ordinary Resolutions. Public Companies must file all types of resolutions with the ROC via form MGT-14. Furthermore, only public companies are to file this form. Private companies are exempt from filing MGT-14. To file the form, you may download the form from the MCA website, fill it, get it signed and submit it.
(6) MSME Form
Companies who have outstanding dues towards MSME enterprises for more than 45 days from the date of receipt of services must file MSME form 1 with ROC to adhere to ROC Compliance. This is a half-yearly return that is to be filed by the specified companies. The due date to file MSME form 1 for the period October to March is 30th April and for April to September is 31st October. To file the form MSME form 1, download the form from the MCA website, fill it, get it signed by an authorised signatory, and submit it.
It is a mandatory ROC compliance for a company to inform the ROC about the appointment of its Auditor. It is applicable to private and public companies. This can be done by filing the form ADT-1 within 15 days from the Annual General Meeting in which th Auditor was appointed. Form ADT-1 is filed every time a new Auditor is appointed or 5 years once. To file form ADT-1, download the form from MCA website, fill it, enclose company’s board resolution, Written consent of Auditor, Certificate from Auditor, get it signed and submit it.
ROC Compliance forms for LLPs
(1) Form 11
It is a mandatory ROC Compliance for the LLPs to file Form 11 annually. Form 11 is an annual return of LLP which has to be filed 60 days from the financial year end close. The due date to file Form 11 is 30th May of every year. To file Form 11, you can download the form from the MCA website, fill it, enclose the required documents, certify it and submit it.
(2) Form 8
Form 8 is a statement of Accounts and Solvency that is mandatory to file as per ROC Compliance. LLPs must file Form 8 within 30 days from the financial year end close. The due date to file Form 8 is 30th September of every year. To file Form 8, you can download the form from the MCA website, fill it, enclose the required documents, certify it and submit it.
ROC Compliance Relaxation Circular
The Ministry of Corporate Affairs released a circular on 29th December 2021 to provide relaxation regarding the annual filing of forms AOC-4 and MGT-7. The companies will not be charges any additional fees if the forms are filed within the extended timelines.