Companies and LLPs in India are required to comply with annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. The filings with the ROC should be made once a year or on the occurrence of specified events.
The ROC i.e. Registrar of Companies requires all companies registered in India to file certain forms every year. Regardless of their structure, businesses in India are required to comply with these regulations. Whether it is a Private Limited Company, limited liability company, Public Limited Company, etc., they have to keep track of all ROC filing due dates every year. All companies and LLPs registered in India must comply with the ROC annual filing under the Companies Act 2013 and the Limited Liability Partnership Act 2008. There are annual as well as compliance events that require filing with the ROC.
Statutory provisions for ROC filing
Every company is required to submit an annual financial statement and an annual report according to the Companies Act of 2013 within 30 days, or 60 days from the end of the annual general meeting. Filing of annual accounts to ROC is governed by Section 129 (3), 137 of the Companies Act, 2013 as amended by Rule 12 of the Companies (Accounts) Rules, 2014, and Annual Return is governed by Section 92 of the Companies Act, 2013 as amended by Rule 11 Companies (Governance and Administration) Rules, 2014.
ROC Filing Due Date
Companies and LLPs should take care and adhere to the compliances within the specified due dates. If the companies or LLPs fail to fulfil the compliance requirements, then a heavy penalty will be imposed on them. Thus, the companies and LLPs should keep in mind the ROC compliances to be followed annually.
The ROC compliance calendar for regular and annual filings during the year 2023-24 is provided below:
| Description | Form | *Due date | Period |
| An annual statement for submitting details of the business of the LLP and its partners. All registered LLPs should file the form within 60 days from the close of the end of the financial year. | Form 11 (Annual returns of an LLP) | 30 May 2023 | FY 2022-23 |
| Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies. | PAS-6 (Filed half-yearly) | 30 May 2023 and 29 November 2023 | 30 May 2023 (For the period of October’22 – March’23) 29 November 2023 (For the period of April’23 – September’23) |
| Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits | DPT-3 | 30 June 2023 | FY 2022-23 |
| Director KYC submission for DIN holders as of 31 March 2022. Every person who has a DIN allotted and the status of the DIN is ‘Approved’. | DIR-3 KYC | 30 September 2023 | FY 2022-23 |
| To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. | Form ADT-1 (Appointment of auditor) | 14 October 2023 | FY 2022-23 |
| The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet. | Form 8 (Financial Reports of an LLP) | 30 October 2023 | FY 2022-23 |
| To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC. | Form AOC-4 (Filing of annual accounts) | 30 October 2023 | FY 2022-23 |
| To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. | MGT-7 (Filing of annual returns) | 29 November 2023 | FY 2022-23 |
| Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution) | MGT-14 (Filing of resolution with MCA) | 30 October 2023 | FY 2022-23 |
| All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. | Form MSME (outstanding payments to MSME’s) | 30 April 2023 and 31 October 2023 | 30 April 2023 (For the period of October’22 – March’23) 31 October 2023 (For the period of April’23 – September’23) |
| *The due dates mentioned are subject to change as and when notified by the concerned department. |
Extension ROC filing forms
A company/LLP can apply for an extension on the due date for filing the ROC form by applying for an extension to the ROC where the company/LLP is registered. The company/LLP must state the reason for the extension required for filing the form. If the reason is valid, ROC will grant the extension.
Fine/additional charges levied
dditional charges for E-form AOC-4 (XBRL and Non-XBRL) and E-form MGT-7 after the due date is Rs. 100 per day with effect from July 1, 2018.
If the late fee period is-
- Up to 30 days- 2 times the normal charges
- More than 30 days and up to 60 days- 4 times the normal charges
- Over 60 days and up to 90 days- 6 times normal charges
- Over 90 days and up to 180 days- 10 times normal charges
- Over 180 days and up to 270 days- 12 times normal charges
FAQs
Q.Can I File After the Due Date?
Absolutely, but brace yourself for the financial sting. Late filing attracts penalties, and the longer you delay, the more you’ll have to cough up.
Q.How to do ROC form filing?
The ROC forms are annual forms. There are no forms that need to be filed every month with the ROC. The forms to be filed with the ROC relate to the financial information of the company/LLP for a financial year.
Q.What are the ROC compliances?
The annual ROC compliances are detailed reporting of the business procedures that every registered company/LLP in India should submit within the due date prescribed in the Companies Act, 2013 and Companies Rules. The companies/LLP must file the ROC forms with ROC without fail, or else they will have to pay a penalty.
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