Every company is required to file the annual accounts and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. The ROC filing of annual accounts is governed under Section 129(3), 137, of The Companies Act, 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act,2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.
The procedure of ROC filing the annual return and annual accounts can be easily understood by the following process:
- Hold a Board Meeting to
- Authorize the auditor for the preparation of financial statements as per Schedule III of the Companies Act, 2013.
- Authorize the Director or Company Secretary for preparation of Board Report and Annual Return as per the Companies Act, 2013.
- Hold another Board Meeting for approving the draft financial statements, Board Report and Annual Return by the directors of the company.
- Conduct the Annual General meeting of the Company and pass the necessary resolutions. Please note that the financial statements are considered final only when the same is approved by the shareholders at the General Meeting.
| Name of E-form | Purpose of E-form | Attachments | Due date of filing | Applicability on Company |
|---|---|---|---|---|
| Form ADT-1 | Appointment of Auditor | Appointment Letter, Confirmation Letter from Company | 15 days from the conclusion of AGM. | Private Company, Public Limited Companies, Listed Company, One Person Company |
| Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements) | Filing of Annual Accounts | Board Report along with annexures: MGT-9, AOC-2, CSR Report, Corporate Governance Report, Secretarial Audit Report etc.. as per the nature of Company and financial statements | 30 days from the conclusion of the AGM(In case of OPC within 180 days from the close of financial year) | Private Company, Public Limited Companies, One Person Company |
| Form AOC-4(XBRL) | Filing of Annual Accounts in XBRL mode | XML document of financials of the Company | 30 days from the conclusion of the AGM | Listed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores |
| Form MGT-7 | Filing of Annual Return | List of shareholders, debenture holders, Share Transfer, MGT-8 | 60 days from the conclusion of AGM. | Private Company, Public Limited Companies, Listed Company, One Person Company |
| Form CRA-4 | Filing of Cost Audit Report | XML of Cost Audit | 30 days from the receipt of Cost Audit Report | Companies prescribed as per The Companies (Cost records and Audit Rules), 2014 amended from time to time. |
| Form MGT-14 | IFiling of resolutions with MCA regarding Board Report and Annual Accounts | Certified true copy of the resolution. | 30 days from the date of Board Meeting | Public Companies and Listed Companies (Exempted for private companies) |
Step -1: Download the forms as per above table (i.e. AOC-4 and MGT-7) from the MCA website under :
- MCA services menu ====> E-filing===> Company Forms Download.
Step -2: Fill the appropriate E-forms applicable of your company and attach the pdf or XML documents as per the requirement of the form ===> Press Check form ===> Attach the Digital Signature of the Director and Practicing professional (if applicable; exempted for OPC and small companies) ===> Now do pre-scrutiny.
Step -3: Get yourself registered on the MCA portal as a Business User or registered user. After getting registered on the portal, log in with your ID and password.
Step -4: After login go to upload E-forms ===> Browse the filled and signed form from your system’s location.
Step -5: After uploading the form, the system will automatically generate a Service Request Number (SRN) and option to go on payment window.
You have two choices: - Pay later and save the challan produced and pay within the due time
- Pay by net banking or credit/debit card and at the same time save the receipt of the challan for future reference.
- After the whole process, you can keep track of the transaction status of your form via SRN under the MCA administration menu. What you have to do is simply put the SRN created in the challan and you will have the option to know whether your form is endorsed or pending for endorsement.
MGT-7 - Annual return (for Company)
AOC- 4 - Financial Statements, Balance Sheet & P&L Account (for Company)
LLP Form-11 - Annual Return (For LLP)
LLP Form-8 - Statement of Account & Solvency (Financial Statements, Balance Sheet & P&L Account) (For LLP)
- First Annual Filing of the Company is due on the 30th December of the next year from the date of Incorporation and
- Subsequent Annual Filing is due on the 30th September of the same year in which the Financial Year of the Company ends.
₹ 4000 (excluding gst)
- Limited Liability Partnership (LLP)
- LLP Company annual compliance ( ROC)
- Excluding Government Fee*
₹ 8000 (excluding gst)
- Private Ltd Company Annual Compliance
- Company Annual Compliance (ROC)
- Excluding Government Fee*