Annual ROC Filing for Company
What is Annual ROC Filing ?
All companies incorporated in India are required to file certain documents with the Registrar of Companies every year. Failure to comply with the regulations could result in penalties and fines for the Officers or the Company or Directors. Hence, it is important for Management personnel of a company to be aware of all the necessary compliances for the company and comply on time. In this article, we look at documents that must be filed with the ROC every year by a company.
As a part of Annual Filing, Companies incorporated under the Companies Act 1956 or Companies Act 2013, are required to file the following eForms with the Registrar of Companies (ROC):
- Form 23AC : For filing Balance Sheet (applicable to all Companies other than select class of Companies)
- Form 23ACA: For filing Profit & Loss Account (applicable to all Companies other than select class of Companies)
- Form 23AC-XBRL: For filing Balance Sheet in XBRL format (applicable to select class of Companies)
- Form 23ACA-XBRL: For filing Profit & Loss Account (applicable to select class of Companies)
- Form 20B : For filing Annual Return by Companies having share capital
- Form 66: For filing Compliance Certificate by Companies having paid up capital of Rs. 10 lakh - Rs. 2 crore
- Form 21 A : For filing Annual Return by Companies not having share capital
- Form AOC-4 : For filing financial statement and other documents (For FY start on or after 01.04.2014)
- 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)
- Form AOC4-XBRL: For filing XBRL document in respect of financial statement and other documents (For FY start on or after 01.04.2014)
- Form MGT-7: Form for filing Annual Return by Companies having share capital (For FY ending on or after 01.04.2014)
Financial Statements & Other Documents
ROC filing helps maintain accurate and up-to-date records of a company, ensure its legal compliance and demonstrate its commitment to transparency and credibility. It is also necessary for facilitating various business operations.
All companies are required to file its financial statements and mandatory attachments using Form AOC-4 each year. In case the financial statements of the company are not adopted in an Annual General Meeting then un-adopted financial statements should be filed within 30 days of date of AGM (due date of AGM if AGM not held or extended due date if any).
If financial statements are adopted by the company, then the adopted financial statements must be filed within 30 days of the AGM (actual or adjourned whichever is applicable). In case company needs to revise the financial statement or Board’s report, then revised financial statements can also be filed using Form AOC-4.
Important Announcement
File Income Tax Return for FY 2024-25 Before 31st July 2025 (Without Late Fees)