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Annual return GSTR-9 and GSTR-9C, under section 44 of CGST Act, due date stands extended for financial year 2019-20 from 3:

Online ROC Annual Filing

Every company registered in India, including private limited, limited company, one person company and section 8 company must file annual returns with the Registrar of Companies (ROC) every financial year. It requires conducting of an Annual General Meeting and filing annual accounts with ROC. AGM must be held within 6 months from the end of the financial year i.e., 30th September every year. In case of new companies, first AGM should be held within 18 months from the date of incorporation or 9 months from the close of financial year whichever is earlier. Companies Act 2013 mandates that your financial year should start from 1st April and end on 31st March.

Usually, a company is required to file three forms with ROC

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ROC Form MGT 7:

It contains information of shareholding structure, change in directorship and details of the transfer of shares during the year if any. Due date for ROC Form MGT 7 would be 28th November that is 60 days from the conclusion of AGM.2

ROC Form AOC4:

It contains information and annexure relating to Balance Sheet of the Company, Profit & Loss Account, Compliance Certificate, Registered Office Address, Register of Member, Shares and Debentures details, Debt details and information about the Management of the Company. The due date for ROC Form AOC 4 would be 29th October i.e. 30 days from the conclusion of the AGM.1

ROC Form ADT 1:

It is filed for auditor appointment. The due date for ROC Form ADT 1 would be 14th October i.e within 15 days from the conclusion of Annual General Meeting.

ROC Annual Filing Registration Package

Rs.7,500/-+18% GST

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  • Documents required
  • Free Consultancy
  • ROC Filing Receipts
  • Delivery in 3 Days
  • Balance sheet
  • Profit and loss account
  • Annual Return
  • Cost Audit Report

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Procedure for ROC filing

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The procedure for filing annual accounts and an annual return of the company is as follows:

  • Hold a Board Meeting, in order to endorse the auditor for preparing the financial statements as per Schedule III of the Companies Act, 2013.
  • Notifying the Director or Company Secretary for preparation of the board’s report and annual return as per the Companies Act, 2013
  • Hold a separate Board Meeting for approving and reviewing the draft financial statements, board report, and annual return by the directors of the company.
  • Conduct the Annual General Meeting (AGM) of the Company and make the necessary resolutions. Financial statements can be considered as final only when the same resolution is approved by the shareholders in the general meeting.

Documents required for ROC filing

Every company has to annex certain documents while filing the ROC. They are as follows:

  • Balance sheet
  • Profit and loss account
  • Annual Return
  • Cost Audit Report

FAQs on ROC filing

Who should sign the annexure of the Director report?

As per section 134 of the companies act, the person who had signed the director’s report has to sign the annexure of the director’s report. There shouldn't be any variation between them.

Can the annual general meeting be conducted via video conferencing?

As per the companies act, 2013, every AGM should be conducted physically and not through video conferencing. Video conferencing is possible during the time of approving the financial statements of the company.

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