The Registrar of Companies is an office under the Ministry of Corporate Affairs. At present, 25 ROCs are operating in India across all the major states/UT’s. The ROCs are tasked with the principal duty of registering the incorporation of both the companies and LLPs across states and union territories. The central government preserves administrative control over the Registrar of Companies with the help of Regional Directors. These offices function as registry of records, relating to the companies registered with them, which are available for inspection by members of public on payment of the prescribed fee. The Central Government exercises administrative control over these offices through the respective Regional Directors. The Registrar of Companies (ROC) is watchdog for corporate sector and control overall mechanism of compliance. Lex N Tax provides best ROC Services in Delhi NCR.
Companies and LLPs in India are required to comply with annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. The filings with the ROC should be made once a year or on the occurrence of specified events.
The ROC compliance for regular and annual filings during the year 2021-22 is provided below:
Form | *Due date | Period |
Form 11 (Annual returns of an LLP) | 30 May 2022 | FY 2021-22 |
PAS-6 (Filed half-yearly) | 30 May 2022 and 29 November 2022 | 30 May 2022 (For the period of October’21 – March’22) 29 November 2022 (For the period of April’22 – September’22) |
DPT-3 | 30 June 2022 | FY 2021-22 |
DIR-3 KYC | 30 September 2022 | FY 2021-22 |
Form ADT-1 (Appointment of auditor) | 14 October 2022 | FY 2021-22 |
Form 8 (Financial Reports of an LLP) | 30 October 2022 | FY 2021-22 |
Form AOC-4 (Filing of annual accounts) | 30 October 2022 (*Extended till 15 March 2022 for FY 2020-21) | FY 2021-22 |
MGT-7 (Filing of annual returns) | 29 November 2022 (*Extended till 31 March 2022 for FY 2020-21) | FY 2021-22 |
MGT-14 (Filing of resolution with MCA) | 30 October 2022 | FY 2021-22 |
Form MSME (outstanding payments to MSME’s) | 30 April 2022 and 31 October 2022 | 30 April 2022 (For the period of October’21 – March’22) 31 October 2022 (For the period of April’22 – September’22) |
The ROC forms are annual forms and specified form when particular event occur. The forms to be filed with the ROC relate to the financial information of the corporate body for a financial year on MCA Portal. Corporate body must download the forms from the MCA website. They need to fill it, attach the required documents and submit them on the MCA portal with applicable fees.
The ROC forms are filed with the required attachments and duly verified by the authorized officer of the company and professional with their digital signature.
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