In India, the Registrar of Companies (ROC) is crucial for keeping things transparent and making sure that companies and LLPs follow the rules laid out in the Companies Act and the LLP Act. To do this, companies and LLPs have to regularly submit various types of documents. These documents fall into categories like yearly submissions, paperwork when forming a company, and reports during the year. In this article, we will explain these forms in detail, when they need to be submitted, what you need before submitting them, and what happens if you’re late in submitting them, for both companies and LLPs.
Companies’ Yearly Reports
| ROC Form (Annual Filings) | Due Date | Filing Requirements | Late Fee (Penalty) |
|---|---|---|---|
| Form MGT-7 (Annual Return) | Within 60 days of AGM | Shareholders, directors, capital details | Varies based on delay |
| Form AOC-4 (Financial
statements) |
Within 30 days of AGM | Financial statements, auditor’s
report |
Varies based on delay |
| Form ADT-1 (Appointment of auditor) | Within 15 days of AGM | Auditor appointment details | Varies based on delay |
Filing for Company Incorporation
| ROC Form (Incorporation Filings) | Due Date | Filing Requirements | Late Fee (Penalty) |
|---|---|---|---|
| Form INC-7 (Incorporation) | Within 60 days of name approval | The company’s incorporation details | Varies based on delay |
| Form DIR-12 (Director Appointment) | Within 30 days of appointment | Director’s details, consent | Varies based on delay |
| Form MGT-14 (Filing of resolutions) | Within 30 days of financial statements | Resolutions regarding Board Report and Annual Accounts | Varies based on delay |
Annual company filings throughout the year
| ROC Form | Due Date | Filing Requirements | Late Fee (Penalty) |
|---|---|---|---|
| Form INC-22 | Within 30 days of a change | Registered office address | Varies based on delay |
| Form PAS-3 | Within 30 days of the event | Share capital details | Varies based on delay |
| Form CRA-4 | Within 30 days from receipt of the Cost Audit Report | Cost Audit Report details | Varies based on delay |
| Form MGT-14 | Within 30 days of financial statements | Resolutions regarding Board Report and Annual Accounts | Varies based on delay |
| MSME Form 1 | April 30th (October-March) and October 31st (April-September) | Reporting dues to MSMEs | N/A |
Yearly submissions for Limited Liability Partnerships (LLPs)
| ROC Form (Annual Filings) | Due Date | Filing Requirements | Late Fee (Penalty) |
|---|---|---|---|
| Form 11 (Annual Return) | On or before May 30th | Details of partners, capital, and business activities | Varies based on delay |
| Form 8 (Statement of Accounts and Solvency) | On or before October 30th | Financial records, solvency statement | Varies based on delay |
| Form 4 (Change in Partners/Designated Partners) | Within 30 days of a change | Partner details, changes | Varies based on delay |
| Form 15 (Change in Registered Office) | Within 30 days of a change | Registered office address | Varies based on delay |
In short, companies and LLPs in India must follow ROC filing rules to stay on the right side of the law. This guide gives you the deadlines, forms you need, and the late fees you might face for annual, startup, and in-year filings. By doing this, businesses can stay legal and transparent, which is crucial for success in India. Keep an eye out for rule changes to avoid fines and stay in good standing with the Registrar of Companies.
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