ROC COMPLIANCE- ROC FILING IN CHENNAI

EARLIER STARTING AND RUNNING A BUSINESS could be done in an easy way. ROC compliance every year were very few. The Registrar of companies did not levy huge fines and penalties against defaulters.

Hence, the defaulters list was growing day by day. With the advent of latest Companies Act of 2013, measures are being taken to ensure transparency and reduce non-compliance. ROC considers various factors to assess the genuineness of companies. ROCs in India have started striking off the companies from ROC registers and MCA website which are dormant and not genuine.

THOUSANDS OF COMPANIES WERE STRUCK OFF for Non-compliance during last financial year.

THE COMPANIES ACT, 2013 TAKES NON-COMPLIANCE AND DEFAULTS SERIOUSLY. The act levies huge penalty on directors, key managerial personnel and on the company itself. The directors or key managerial personnel and company are individually and collectively responsible for ensuring ROC compliance.

From time to time new amendments are made to Companies Act, 2013. Companies registered with ROC have to submit necessary information through various  ROC eforms through MCA website. This ensures maintaining active ROC status. Any non-compliance leads to monetary and non-monetary penal actions.

Not only Private limited companies and Public limited companies come under the radar of ROCs, but also Limited liability partnerships and One Person Company do face the same consequences when they fail to meet ROC compliance.

We understand it is tough for business organizations to keep track of all compliance and their due dates. The compliances are under frequent changes and new compliance are being introduced periodically every year. We have tried to give below few ROC compliances, eforms and their due dates and hope its helpful.

ONE TIME AND EVENT BASED ROC COMPLIANCE FOR FY 2019-20

  • FORM DPT-3 - One time return – DUE DATE 22ND APRIL 2019 - Non government company having outstanding not considered as deposit from 1st April 2014 to 22nd January 2019
  • FORM INC 20A- within 180 days from registration- Companies with share capital registered after 2nd November 2018
  • FORM INC 22A- DUE DATE 25TH April 2019- Companies registered before 31st December 2017 and the company must have filed FORM AOC 4 & MGT 7
  • FORM DIR-3 KYC- DUE DATE 30TH APRIL 2019- Every director has to file this form
  • Periodical FORM DPT 3- DUE DATE 30TH June 2019- Even non-government company having transactions not considered as deposits.
  • FORM ADT-1- 15 DAYS OF AUDITOR APPOINTMENT- Companies who appoint auditor and inform the same to ROC
  • FORM ADT-3- 30 DAYS FROM AUDITOR RESIGNATION - Companies whose  auditor resigns have to inform same to ROC
  • FORM NFRA – DUE DATE IS 1. Within 30 days from the date of deployment on MCA Portal For all existing body corporate other than those covered by NFRA Rules OR 2. Within 15 days of appointment of auditor – For other body corporate not being incorporated under Companies Act, 2013 or earlier Acts or governed by NFRA Rules- Notice to ROC by a body corporate about its auditor
  • FORM AOC 5 – DUE DATE IS 7 Days From Passing Board Resolution- Companies who keep books, documents and financials at other place other than registered office
  • FORM MGT 14- DUE DATE IS within 30 days of resolution- Companies who have to file resolution u/s.117
  • FORM PAS 3 – DUE DATE is within 15 days of allotment- Companies who have allotted shares
  • FORM INC 22- DUE DATE is 30 days of registered office address change- Companies who have changed their registered office address.
  • FORM DIR 11- DUE DATE IS 30 days of director resignation- Companies whose director has resigned.
  • FORM DIR 12- DUE DATE IS 30 days of change of directors - Companies whose directors have changed
  • FORM BEN 1- DUE DATE IS- 1. 9th May 2019 (i.e. within 90 days from 8th Feb 2019) or 2. Within 30 days in case of change in such ownership thereafter- Companies need to declare significant beneficial ownership in shares
  • FORM BEN 2- DUE DATE IS Within 30 days from receipt of Form BEN 1 or the date of deployment of form on MCA portal whichever is earlier.- Companies has to file return of significant beneficial owners in shares
  • FORM MGT 6- DUE DATE IS Within 30 days of receipt of declaration in MGT 4 / MGT 5- Companies need to declare beneficial interest information to ROC

ROC ANNUAL COMPLIANCE- ANNUAL RETURN ROC FILING

  • FORM MSME FORM 1 – DUE DATE IS 30 days from date of deployment of such form on MCA Portal- All companies which have accepted supplies of goods or services from MSME and payment for such supplies is outstanding for more than 45 Days
  • FORM MSME Form-I (October-March)- DUE DATE IS 30th April of every year- All companies which have accepted supplies of goods or services from MSME and payment for such supplies is outstanding for more than 45 Days
  • FORM DIR-3 KYC- DUE DATE IS 30th April, 2019- Every director for the year ended 31st March, 2019
  • Periodical FORM DPT 3- DUE DATE 30TH June 2019- Even non-government company having transactions not considered as deposits.
  • FORM MSME Form-I (April-September)- DUE DATE IS By 31st October of every year- All companies which have accepted supplies of goods or services from MSME and payment for such supplies is outstanding for more than 45 Days
  • FORM AOC 4 – DUE DATE IS 30 days from date of Annual General Meeting - Every company is required to file for the purpose of filing of financials and docs with the ROC
  • FORM MGT 7- DUE DATE IS 60 days from date of AGM- Every company is required to file for the purpose of filing ROC annual return with registrar
  • FORM CRA 2- DUE DATE IS Within 30 days from appointment or within 180 days of the commencement of the financial year- companies for whom Appointment of Cost Auditors, if applicable
  • FORM MSC 3- DUE DATE IS 30th April- Annual Return of Dormant Company

The above is not a complete list but we have complied with as many as applicable as possible. The complete list is accessible at MCA website.

iMaster can help you with  all the above ROC filings and compliances

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Oct 23, 2019
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