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    ROC  Annual E-Filing

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    ROC Annual e-filing
    ROC Annual E-Filing

    Introduction

    Just like every year compulsorily every earning individual has to pay their Income Tax Return (ITR), similarly every company has been obligated by the law to file an annual return under the Registrar of Companies (ROC). All Companies that are incorporated under either of the Companies Act 1956 or the Companies Act 2013 are complied to file annual e-forms. Under ROC Annual E-Filing, many eforms are to be filed. In this article, you will get to know about it all.

    Being a legal authority, the Registrar of Companies (ROC) is responsible for taking due care of all the registrations and incorporations of companies in India. It also means that prior approval from the ROC is necessary for incorporating a company.

    Coming back to our main topic, ROC annual e-filing primarily covers filing of audited financial statements and annual returns by the company to ROC. As obligated under Sections 129 and 137 of the Companies Act 2013, every company must file the audited financial statements with ROC within 30 days from the conclusion of the annual general meeting (AGM). Moreover, under Section 90 of the Companies Act 2013, the annual returns must be submitted to the ROC.

    Let us now learn about the ROC annually filed e-forms.

    ROC Annual E-Filing Forms

    Here are the annually filed e-forms of ROC, namely:-

    1. Form 23AC: For filing Balance Sheet (applicable to all Companies other than select class of Companies)
    2. Form 23ACA: For filing Profit & Loss Account (applicable to all Companies other than select class of Companies)
    3. Form 23AC-XBRL: For filing Balance Sheet in XBRL format (applicable to select class of Companies)
    4. Form 23ACA-XBRL: For filing Profit & Loss Account (applicable to select class of Companies)
    5. Form 20B: For filing Annual Return by Companies having share capital
    6. Form 66: For filing Compliance Certificate by Companies having paid up capital of Rs. 10 lakh – Rs. 2 crore
    7. Form 21 A: For filing Annual Return by Companies not having share capital
    8. Form AOC-4: For filing the financial statement and other documents (For FY start on or after 01.04.2014). All private, public limited and one-person companies shall file this form.
    9. Form AOC4- CFS: Form for filing statement containing salient features of consolidated financial statement of a group (For FY start on or after 01.04.2014). Every private company, public limited and one-person company must file this form.
    10. Form AOC4-XBRL: For filing XBRL document in respect of financial statement and other documents (For FY start on or after 01.04.2014). this form must be filed by all the Listed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores.
    11. Form MGT-7/MGT-7A: Form for filing Annual Return by Companies having a share capital (For FY ending on or after 01.04.2014). All the private limited, public limited, listed and one-person companies are eligible to file this form.
    12. Form ADT-1: Form required to be filed for Appointment of Auditor within 15 days from the day of AGM (Annual General Meeting). All the private limited, public limited, listed and one-person companies are eligible to file this form.
    13. Form CRA-4 : Form for filing of Cost Audit Report which must be filed within 30 days from the receipt of Cost Audit Report. This form is to be filed by the companies prescribed as per The Companies (Cost records and Audit Rules), 2014 amended from time to time.
    14. Form MGT-14 : Form for filing of resolution with MCA regarding approval of Board Report and Annual Account to be filed within 30 days from the date of the concerned Board Meeting. Except the private companies, every public company and listed company is required to file this form.

    Documents Required for ROC Annual E-Filing

    ROC Annual E-Filing requires some of the essential documents mentioned below, namely:-

    • Company’s Balance Sheet
    • Company’s Profit and Loss Account
    • Annual Return
    • Cost Audit Report

    Process of ROC Annual E-Filing

    To do something requires a process that is to be followed sincerely in order to fulfill the task. So, for ROC Annual E-filing, here is the simple process a company must follow:-

    Step 1 : Conduct a Board Meeting

    *A Board Meeting is something in which a normal gathering of the board of directors is held where a discussion of some strategic matters is made.

    A company shall hold a board meeting and will authorize the auditor to prepare the financial statements as per Schedule III of the Companies Act, 2013. In addition to this, in the board meeting itself, authorization shall be given to the director or Company Secretary for preparing the Board Report and Annual Return as per the Companies Act 2013.

    Step 2 : Hold Another Board Meeting

    This board shall be separate from the one previously held. In this board meeting approving of the drafted financials, board report and annual return by the directors of the company shall be made.

    Step 3 : Organize an Annual General Meeting

    Th last step for ROC Annual E-Filing includes organizing of annually held general meeting and displaying the necessary resolutions. After the resolution is approved by the shareholders of the company at the annual general meeting only then the company’s financials shall be considered final.

    Hence, this was a short process of the ROC Annual E-filing that every company shall apply to.

    How to File ROC Annual EFiling Forms?

    ROC Annual e-filing of forms is done through the Ministry of Corporate Affairs (MCA) Portal. MCA Portal is the platform where all company registration takes place and also the ROC filing. Here are the steps to be followed, namely:-

    1. Open the MCA Portal by clicking on the link www.mca.gov.in. You will then see the MCA Portal.
    2. After coming to the MCA Portal, from the MCA menu drag on to the “MCA Services”. A big list of company registration or filing-related options shall be presented. Select the “Company Forms Download” from the e-filing option.
    3. A list of all Company Forms will be displayed. Press the Control button and along with that F character to find the form you are searching for.
    4. Download and file the form required. Also, do not forget to attach the necessary documents asked. After filling the form, click on Prefill button as it will automatically fill the already available details in MCA21 database.
    5. Select the Check Form button in eform so as to verify all the mandatory information are filed. Attest the valid DSC, click on Pre-scrutiny button to check the validity of information filled.
    6. The last step includes uploading of form on MCA Portal. When uploading, auto-calculated fee will be displayed which is must to pay. When the payment of the e-form is successfully made, a unique service request number (SRN) is generated and eform is sent further for approval.

    This was how, you can file your annually filed ROC forms easily through MCA Portal. If you want to enquire status of the e-form, you may do so my clicking on “Check SRN/ Transaction Status user service”.

    Fee for ROC Annual Filing

    Filing of ROC forms depends on the capital of the company. So, depending on the authorized capital of the company, look in the table to know the applicable fee charged for it.

    S.NO.AUTHORISED CAPITALNORMAL ROC FEE (Rs.)
    1.Less than 1,00,000200/-
    2.1,00,000 to 4,99,999300/-
    3.5,00,000 to 24,99,999400/-
    4.25,00,000 to 99,99,999500/-
    5.1,00,00,000 or more600/-

    Late fee for ROC Annual Filing

    Where the company doesn’t comply with the provision of roc filing then, a late fee shall be levied that is mentioned below:-

    S.NO.COMPLIANCE FILING TYPELATE FEE/ADDITIONAL FEELATE FILING ALLOWED
    1.KYC of DirectorRs. 5,000Not Applicable
    2.ITR of CompanyRs. 1,000 to Rs. 10,000/-31st December 2021
    3.AOC-4Rs. 100 for everyday delayUpto 300 days of delay
    4.MGT-7/MGT-7ARs. 100 for each day of delayUpto 300 days of delay
    5.ADT-1Two of twelve times of normal feeUpto 300 days of delay

    Frequent Asked Questions

    ROC Annual E-Filing

    For filing ROC Annual filing forms and other related eforms, the company as well as the directors of the company are responsible.

    Form AOC-4 is a form to be filed 30 days from the conclusion of AGM. It is a form to be filed by some of the specified companies in which financials statement of the company is filed.

    Yes, revised filing of all Annual filing forms is possible except for Form 23AC/ACA and Form 23AC-XBRL/23ACA-XBRL can be made in respect of the forms for which an additional fee shall be applied. The revised forms filed are considered to be as new filing in the eyes of the law.

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