Every company, whether Public, Private, Section-8, Producer, or any other type incorporated under the Companies Act, 2013, or any previous law, must file its annual Financial Statements and Annual Return within the prescribed due dates:
- 30 days in e-form AoC-4 or e-form AoC-4 (CFS) (if applicable)
- 60 days in e-form MGT-7 from the date of conclusion of the Annual General Meeting (AGM)
An Overview
The Annual General Meeting (AGM) of a company is held once a year:
- First AGM: Within 9 months from the end of the first financial year.
- Subsequent AGMs: Within 6 months from the end of the financial year (latest by 30th September each year).
Registrar of Companies (ROC) operates under the Ministry of Corporate Affairs (MCA). As per:
- Section 129, 137 (read with Rule 12 of the Company (Accounts) Rules, 2014)
- Section 92 (read with Rule 11 of the Companies (Management and Administration) Rules, 2014)
Companies must file Audited Financial Reports with the ROC. Failure to comply results in heavy interest & penalties.
ROC Filing Process
Step 1: Organizing a Board Meeting
- Authorize the auditor (as per Schedule III of the Companies Act, 2013) to prepare financial statements.
- Authorize Directors/Company Secretary to prepare the Board Report and Annual Return.
Step 2: Holding a Second Board Meeting
- Approve draft Financial Statements, Board Reports, and Annual Return.
Step 3: Conducting an AGM
- Final approval of Financial Statements by the company’s Members.
Documents Required for ROC Filing
- Adopted Financial Statements (Balance Sheet, Profit & Loss Account, Cash Flow Statement) – e-form AoC-4
- Board Report – e-form AoC-4
- List of Members (as of the financial year-end) – e-form MGT-7
- Cost Audit Report (if applicable) – Form CRA-4
Process of ROC Filing on MCA
Step 1: Download Required Forms
- Download AoC-4 and MGT-7 from MCA’s official website.
Step 2: Fill the Forms
- Attach PDF/XML documents as required.
- Add digital signatures of the director & professionals.
- Complete pre-scrutiny.
Step 3: Register on MCA Portal
- Register as a business user or registered user.
- Login using User ID & Password.
Step 4: Upload Documents
- Navigate to Upload E-forms and submit the signed request.
Step 5: Payment Process
- Two options:
- Pay later (within due time, using generated challan)
- Pay immediately (via net banking, debit/credit card)
Step 6: Tracking Status
- Track transaction status using Service Request Number (SRN).
Important ROC Filing Forms & Deadlines
| Form Name | Purpose | Attachments | Due Date | Applicability |
|---|---|---|---|---|
| ADT-1 | Appointment of Auditor | Appointment Letter, Confirmation Letter, Consent Letter | 15 days from AGM | All Companies |
| AOC-4 / AOC-4 CFS | Annual Accounts Filing | Board Report, AOC-2, CSR Report, MGT-9, Secretarial Audit Report | 30 days from AGM | All Companies |
| AOC-4 XBRL | Filing Annual Accounts in XBRL mode | XML report | 30 days from AGM | Listed firms, public companies (capital ≥ ₹5 crore or turnover ≥ ₹100 crore) |
| MGT-7 | Filing Annual Return | Shareholders list, MGT-8, Share Transfer details | 60 days from AGM | All Companies |
| CRA-4 | Filing of Cost Audit Report | XML Cost Audit documents | 30 days from receiving report | Firms as per The Companies (Cost Records & Audit Rules), 2014 |
| MGT-14 | Filing Resolutions with MCA | Certified resolution copy | 30 days from Board Meeting | Public & Listed Companies (Exempted for Private Companies) |
Key Points to Remember
✅ Board Meeting Notice: Directors must receive notice at least 7 days in advance with acknowledgment.
✅ Signing of Financial Statements: Must be signed by the Chairperson, or if not authorized, by two directors (one of whom should be the Managing Director or CEO).
✅ General Meeting Notice: As per Section 101, a 21-day clear notice must be sent to members, legal representatives, auditors, and directors.
✅ Books of Accounts: Should be kept at the registered office. If stored elsewhere, file AOC-5 with board approval.
✅ Form Versions: Always use the latest MCA-provided forms.
Conclusion
All companies registered under the Companies Act, 2013 must file their Audited Financial Statements and Annual Returns on the MCA portal within the due date. Failure to comply leads to penalties and legal consequences.
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