Services
ROC Compliance
Companies and LLPs registered in India make periodic filings with the Registrar of Companies (ROC) under the Companies Act, 2013 or the Limited Liability Partnership Act, 2008. This service covers preparation of the documents and forms for those filings, along with board and general meeting documentation and statutory registers.
What the service covers
- Filing of financial statements and the annual return for companies (AOC-4 and MGT-7 or MGT-7A)
- Annual filings for LLPs (Form 11 and Form 8)
- Notices, minutes and resolutions for board and general meetings
- Maintenance of statutory registers
- Event-based filings, such as change of directors, registered office or share capital
- Director KYC (DIR-3 KYC)
- Appointment of auditor (ADT-1)
Documents typically needed
- Audited financial statements
- Details of directors, shareholders and shareholding
- Certificate of incorporation, Memorandum and Articles of Association, or LLP agreement
- Digital Signature Certificates of directors or designated partners
- Previous filings and resolutions already passed, if any
- Details of changes during the year, such as directors, address or capital
Questions
- What annual filings does a company make with the ROC?
- Companies generally file their financial statements and an annual return every year, and file event-based forms when changes occur. The forms and due dates are notified by the Ministry of Corporate Affairs and depend on the type of company.
- Do LLPs also have ROC filings?
- Yes. An LLP files an annual return (Form 11) and a Statement of Account and Solvency (Form 8) every year.
- What happens if a filing is delayed?
- Additional fees apply for late filing under the Companies Act and the LLP Act, and continued default can have further consequences. The applicable rules should be checked for the relevant form.