The Companies Act 2013 requires all companies established under this act, as well as those formed under previous acts, and all LLPs under the Limited Liability Partnership Act,2008, to file annual returns. E-filing with the MCA/ROC can occur annually or in response to specific events.
Companies must inform the Registrar of Companies (ROC) about any changes within the organization. This includes changes to the company name, alterations to the objectives, amendments to the Articles of Association, and more.
For these changes, companies must submit various forms to the ROC. This is necessary for appointments of directors and auditors, passing board resolutions, and other significant decisions. Additionally, companies are required to file all annual returns, agreements, and other necessary documents.
The deadlines for ROC/MCA filing and details about the required forms are listed below:
It is important to note that companies and LLPs must comply with all provisions of the act. Failure to do so may result in significant penalties. Companies and LLPs must ensure that all forms are submitted to the ROC on or before the specified deadlines.
AOC-4 Form for Filing Financial Statements
This form is file with the Registrar of Companies (ROC) to submit their annual financial statements within 30 days of the company’s Annual General Meeting.
MGT-7 Form for Annual Return
All companies are needed to furnish the MGT-7 yearly return for each year to ROC. The yearly returns of the companies which are listed will be certified through CS and this report is mentioned in Form MGT-8. The last date to furnish the same form will be in 60 days from the conclusion of the AGM.
INC-22 Notice of Situation or Change Address of the Registered Office
When the company shifts its registered office from one place to another, then
they are required to file Form INC-22 in 30 days post to these revisions.
INC-23 Shift the Registered Office From One State
to Another State
When the company requires to amend its registered office from one state to another then the company will fill an application to the regional director for his approval in Form INC-230.
PAS-3 Return of Allotment
The same form encounters with the allotment of shares. When the company who have the share capital is doing an allotment it will furnish the return of the allotment with ROC in 30 days of the allotment of the shares.
SH-7 Notice to Registrar of Any Alteration of Share Capital
When the company is doing the changes in share capital then the company will tell the ROC about the same to ROC. The changes can be done in any form through the method of raising the share capital and obtaining the preference share or through the government’s direction inform the ROC in 30 days of the mentioned changes.
CHG-1 Form
When the company is creating or modifying any charge then the company should tell this ROC within 30 days from the date of making of charge or amendment of the charge.
CHG-4 Form
The company will tell ROC towards the satisfaction of the charge in 30 days of the satisfaction of the charge.
ADT-1 Information to the Registrar Company
When the company is hiring the auditor to the company they will tell the ROC of these appointments in 15 days from the meeting date.
ADT-3 Form Notice of Resignation by the Auditor
If any auditor is providing the resignation then this will be informed to the ROC in 30 days from the resignation date.
AOC-5 Form Notice of Address at Which Books of Account are Maintained
If any company is maintaining the books of accounts or additional documents in the place excluding the registered office then the company will furnish the form which consists of all the information of these places in 7 days of giving the resolution.
The last date of these forms could be revised at any time when the relevant office reports.
