ROC Compliances
ROC (Registrar of Companies) compliances are the regulatory requirements that companies in India must adhere to as per the Companies Act, 2013. These compliances include various filings and submissions to ensure transparency and accountability.
- Annual Return (Form MGT-7):
- Every company is required to file its annual return within 60 days from the date of the Annual General Meeting (AGM).
- Financial Statements (Form AOC-4):
- Companies must file their financial statements, including balance sheet, profit and loss account, and directors' report, within 30 days from the date of the AGM.
- Directors' Report:
- This report includes information about the company's financial performance, dividends, directors, and other significant matters. It must be approved by the board and filed along with financial statements.
- Appointment or Resignation of Directors (Form DIR-12):
- Any changes in the board of directors, such as appointments, resignations, or changes in designation, must be reported to the ROC within 30 days.
- Change in Registered Office (Form INC-22):
- Any change in the company's registered office must be notified to the ROC within 15 days.
- Annual General Meeting (AGM):
- Companies must hold an AGM every year and file the minutes of the meeting. The first AGM must be held within 9 months from the end of the first financial year, and subsequent AGMs within 6 months from the end of the financial year.
- Auditor's Appointment (Form ADT-1):
- Companies must appoint an auditor within 30 days from the incorporation date or from the AGM date and notify the ROC within 15 days.
- Form DPT-3:
- Companies must file this form to report deposits and outstanding loans or money received from the public.
- Form MSME-1:
- Companies need to report payments to micro and small enterprises that exceed 45 days from the date of acceptance or the agreed terms.
- Form BEN-2:
- To disclose the beneficial ownership of shares.