Your company has not done any business yet since its incorporation; do you need to file ROC Return?

Yes, ROC return gives detailed information about changes taken place in a company during a given year. It needs to be filed with the ROC, even if the company has not done any business during that year

What forms are needed to be filed for ROC return?
The e – Forms that need to be filed for Annual ROC filing are –

• MGT-7 – Annual return
• AOC- 4 – Financial Statements, Balance Sheet & P&L Account

What is the due date Comapny Annual Filing?

• The due date for the First Annual Filing of the Company is 30th December of the next year from the date of Incorporation, and
• The due date for the Subsequent Annual Filing is 30th September of the same year in which the Financial Year of the Company ends.

Who is liable to file Company ROC Return?

The Company and Directors are responsible for filing ROC Return as both are liable for non filing.

What is Penalty for filing of Annual Filing for Company late?

• Penalty for delay of up to 30 days is 2 times of normal fees
• Penalty for delay more than 30 days and up to 60 days is 4 times of normal fees
• Penalty for delay more than 60 days and up to 90 days is 6 times of normal fees
• Penalty for delay more than 90 days and up to 180 days is 10 times of normal fees
• Penalty for delay more than 180 days is 12 times of normal fees