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ROC Filing, Annual Filing & Compliances in India

Every company doing business in India is registered with ROC (Registrar of Companies) which mandates in accordance to Companies act, 2013 to fulfill applicable corporate compliances, roc filing, annual filing of the company or XBRL annual filing irrespective of its operation size or business.

We at CAONWEB provides all kinds of company law compliance services by the professional experts including Private Limited Company Annual Filing & Compliances, One Person Company Annual Filing, XBRL annual filing, Filing Annual Return, etc.

Private Limited Company Annual Filing & Compliances:

The private limited company has been relaxed from many legal & regulatory compliances, but still, there are lot many compliances applicable including the annual filing of the company. The following compliance required the filing of the following forms within the applicable annual filing due date.

Auditor Appointment (eform ADT-1) to be submitted within 15 days from the AGM. 
Annual Return form (eform MGT-7) to be submitted within 60 days of AGM. 
Financials (eform AOC-4) within 30 days of AGM

LLP Annual Filing:

Form 11 (Annual Return)- within 60 days from the closure of financial year that is on or before 30th May every year..
Form 8 (Balance sheet and Profit Loss)- on or before 30th October every year Form 11 (Annual Return form) - within 60 days from the closure of financial year that is on or before 30th May every year. 
Form 8 (Balance sheet and Profit Loss) - on or before 30th October every year

One Person Company Annual Filing:

The OPC Annual filing includes the following forms to be filed within the applicable annual filing due date
Annual Return form (eform MGT-7) to be filed within 60 days of AGM. 
Financials (eform AOC-4) within 30 days of AGM

Frequently Asked Questions

In accordance with Companies act, 2013, Annual filing includes the procedure of early reporting of financials and other significant matters in the prescribed eforms with the Registrar of Companies (ROC).

  • eformAOC-4:For reporting financial statement and other documents along with the annual report.
  • eformAOC4- CFS: Form for reporting statement containing salient features of the consolidated financial statement of a group.
  • eformAOC4-XBRL: For reporting XBRL document in respect of financial statement and other documents with the annual report.
  • eformMGT-7: Form for filing Annual Return by Companies having share capital
  • Form 11 (Annual Return form) - within 60 days from the closure of financial year that is on or before 30th May every year. 
  • Form 8 (Balance sheet and Profit Loss) - on or before 30th October every year
  • In accordance with MCA General Circular No: 16/2012 dated 06.07.2012, the following class of companies has to file XBRL forms for annual filing of the company:

    *Listed companies India and their Indian subsidiaries; or

    *Companies having paid up capital of Rupees five crore and more; or,

    *Companies having a turnover of Rupees one hundred crores and more; or

    *Companies who were required to file their financial statements for FY 2010-11, using XBRL.

    However, Power, NBFC, Banking, and Insurance Companies are exempted from XBRL filing.

Yes, for XBRL annual filing you have to eform AOC-4 (XBRL) but filing annual return in eform MGT-7 will be same in case of all companies.

In accordance with the Companies Act, 2013, the company’s financial statements must be filed with MCA annually. The prescribed eform for filing financial statements of the company is eform AOC-4 which also includes the documents such as Board's report, Auditors' report, Statement of subsidiaries in eform AOC-1, details of CSR policy etc. as attachment of the form.

  • Form 11 (Annual Return form) - within 60 days from the closure of financial year that is on or before 30th May every year. 
  • Form 8 (Balance sheet and Profit Loss) - on or before 30th October every year
  • In accordance with MCA General Circular No: 16/2012 dated 06.07.2012, the following class of companies has to file XBRL forms for annual filing of the company:

    *Listed companies India and their Indian subsidiaries; or

    *Companies having paid up capital of Rupees five crore and more; or,

    *Companies having a turnover of Rupees one hundred crores and more; or

    *Companies who were required to file their financial statements for FY 2010-11, using XBRL.

    However, Power, NBFC, Banking, and Insurance Companies are exempted from XBRL filing.