Guidelines Of Roc Filing

ROC is the short form for Registrar of Companies. It is an agency formed in 2013 under the aegis of the Ministry of Corporate Affairs which deals with the administration and implementation of the Companies Act, 1956 and Companies Act, 2013.

 There are 22 ROCs across all major states in India, some states like Tamil Nadu and Maharashtra having more than one Registrar of Companies (ROC). The primary role of ROCs is registering companies and Limited Liability Partnerships present in the states under their respective jurisdictions. It also makes sure that the LLPs comply with the requirements under the Companies Act, 2013.

All companies registered under the Companies Act, 2013 are bound to inform the ROC about any changes in the office such as a change in address, memorandum of association etc. and also file forms about things like the appointment of a new auditor, reports of the Annual General Meeting etc.

 Here are the important guidelines to be followed while filing of these forms:

• Copies of documents: Documents like board resolutions and financial statements should be properly signed with the company’s seal. These documents are to be scanned and uploaded along with the ROC forms.

•  Specific requirements of each form: There are form specific requirements for the filing of ROC forms, regarding particular data and documents to be uploaded. The company should keep these in mind while filing.

•  Uploading digital signature: All the forms are to be submitted online and should be digitally signed by the company’s directors. Some forms also require to be signed by a Chartered Accountant, Company Secretary, or Cost Accountant.

•  Filing of annual accounts: This requires the submission of the annual ROC form AOC-4 within 30 days of the Annual General Meeting. The company should also provide the auditors’ reports, reports of the board of directors, balance sheets and details of profit and loss.

•  Payment of fees: Payment of fees for filing the forms has to be done online. This completes the procedure of filing ROC forms. In case of delays in the filing, the company has to pay an additional fee along with the normal fees.

•  Penalties in case of failure: In case the company omits to file the forms, the director or any employee responsible for filing of the forms may be liable for penalty as stated in the Companies Act, 2013.

 Although there are various ROC filing services in Delhi(should be deleted), you can contact Manish Anil Gupta & Co., one of the best CA in the WestDelhi, for your company registration and related regulatory compliances in Delhi.