Documents to be Filed with ROC (A Comprehensive Guide)

When it comes to running a company in India, compliance with the law is of utmost importance. One key aspect of this is filing the required documents with the Registrar of Companies (ROC). However, with so many different types of documents and regulations to keep track of, it can be overwhelming for business owners to ensure they are meeting all the requirements.

In this article, we will explore the various documents that need to be filed with ROC, the forms to be filled out, and the consequences of not complying. By the end, you will have a better understanding of the necessary steps to take to maintain good corporate governance practices and avoid potential legal and financial risks.

So, let’s dive in and discover all there is to know about documents to be filed with ROC.

What Are the Documents Required for ROC Annual Compliance?

Every company in India needs to comply with various provisions of the Companies Act, 2013, and other relevant laws. One such compliance requirement is filing of annual returns and financial statements with ROC. Following are the documents required for annual compliance:

1. Annual Return: Every company needs to file an annual return in Form MGT-7 with ROC within 60 days from the date of the Annual General Meeting (AGM). The annual return contains details about the company’s directors, shareholders, shareholding pattern, changes in the share capital, etc. The list of Shareholders and list of Directors is required to be attached with the Annual Return.

2. Financial Statements: Every company is required to prepare financial statements, including the balance sheet, profit and loss account, and cash flow statement, and file them with ROC in Form AOC-4 within 30 days from the date of the AGM.

3. Director’s Report: Every company needs to prepare a director’s report and file it with ROC along with the financial statements in Form AOC-4. The director’s report contains information about the company’s operations, financial performance, future plans, etc.

4. Auditor’s Report: Every company needs to get its financial statements audited by a qualified auditor and file the auditor’s report with ROC in Form AOC-4. It contains the auditor’s opinion on the company’s financial statements.

What forms to be filed with ROC by a private company?

Apart from the annual compliance requirements, private companies in India are required to file various forms with ROC for various purposes, such as change in directors, change in registered office, etc as the case or event may be. Following are the forms that need to be filed by a private company with ROC:

1. Form DIR-12: This form is filed for the appointment or resignation of a director or for any change in their details.

2. Form INC-22: This form is filed for the change in the registered office of the company within the same city or state.

3. Form MGT-14: This form is filed for the approval of certain matters by the shareholders of the company, such as alteration of the memorandum of association, issue of shares, etc.

What documents do I need to file with MCA?

Apart from filing documents with ROC, companies in India are also required to file various documents with MCA for compliance purposes. Following are the documents that need to be filed with MCA:

• e-Forms: Various forms need to be filed with MCA in electronic format, such as e-Form AOC-4, MGT-7 and ADT-1 for filing the financial statements, auditor’s report, Board’s Report and documents for appointment of auditor. 

• Board Resolutions: Companies are required to file various board resolutions with MCA, such as the resolution for the appointment of auditors, approval of financial statements, etc.

• Shareholding Pattern: Companies are required to file the shareholding pattern with MCA in Form MGT-10. The shareholding pattern contains details about the company’s shareholders and their shareholding.

Which documents are required to be filed with the Registrar of Companies at the time of registration of a company under the provisions of the Companies Act, 2013?

At the time of company registration various documents need to be filed with ROC. Following are the documents that are required to be filed:

1. Memorandum of Association: The Memorandum of Association contains the name of the company, its registered office, the main objects for which the company was formed, etc.

2. Articles of Association: The Articles of Association contain the rules and regulations for the management of the company, such as the appointment and removal of directors, conduct of board meetings, etc.

3. Declaration by Directors: The directors of the company need to file a declaration stating that they are not disqualified from being appointed as directors under the Companies Act, 2013.

4. Address Proof: The company needs to provide proof of its registered office address, such as a utility bill or rent agreement.

Which documents are mandatory to submit to the register?

The following documents are mandatory to submit to the register:

• Memorandum of Association
• Articles of Association
• Declaration by Directors
• Address Proof

Which two important documents should be prepared for registration?

The two important documents that should be prepared for registration are the Memorandum of Association (MOA) and the Articles of Association (AOA).

Which of the following documents is not required for registration?

The Auditor’s Report is not required for registration.

Why is registration of documents necessary?

Registration of documents with ROC is necessary as it provides transparency and accountability in the functioning of a company. It helps in maintaining accurate records of the company’s operations and financial transactions, which can be used for various purposes, such as raising funds, mergers and acquisitions, etc. 

Registration of documents also ensures compliance with various provisions of the Companies Act, 2013, and other relevant laws.

FAQs: Documents to be Filed with ROC

What is the penalty for non-compliance with filing of documents with ROC?

Non-compliance with filing of documents with ROC can attract penalties ranging from Rs. 1000 to Rs. 1 lakh or more, depending on the nature and severity of the non-compliance.

What is the deadline for filing the annual return with ROC?

The annual return needs to be filed with ROC within 60 days from the date of the Annual General Meeting (AGM).

What is the penalty for late filing of annual return with ROC?

Late filing of documents with ROC attracts a penalty of INR 100 per day till the default continues, depending on the type of document and the duration of the delay.

Can a company file documents with ROC online?

Yes, companies can file documents with ROC online through the MCA portal.

Can a company modify its Memorandum and Articles of Association after registration?

Yes, a company can modify its Memorandum and Articles of Association after registration by passing a special resolution and filing the required forms with ROC.

Conclusion:

In conclusion, compliance with the various provisions of the Companies Act, 2013, and other relevant laws is essential for the smooth functioning of a company. Filing of documents with ROC plays a crucial role in ensuring such compliance. 

Companies need to ensure that they file the required documents with ROC within the specified timelines to avoid penalties and maintain good corporate governance practices. By staying on top of their compliance obligations, companies can not only avoid legal and financial risks but also enhance their credibility and reputation in the market.

For further assistance in filing the documents with ROC, feel free to reach out to  Instafiling professionals.

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