ROC Return Filing for Pvt. Ltd.

ROC (Registrar of Companies) return filing for a Private Limited Company in India is an essential compliance requirement to maintain the company’s legal and financial records with the Ministry of Corporate Affairs (MCA). The two primary types of ROC returns that a Private Limited Company needs to file are as follows:

Annual Return (Form MGT-7): The Annual Return provides a summary of the company’s affairs during the financial year. It includes information about the company’s registered office, shareholders, directors, and various changes that might have occurred during the year. The following information is typically required for filing the Annual Return:

  • Details of the company (name, registered office address, CIN, etc.).
  • List of shareholders and their shareholdings.
  • Details of directors and key managerial personnel.
  • Information on meetings of shareholders and board of directors.
  • Changes in the share capital or company’s structure during the year.

The Annual Return must be filed within 60 days from the date of the company’s Annual General Meeting (AGM).

Financial Statements (Form AOC-4): This return is used to file the company’s financial statements, which include the Balance Sheet, Profit and Loss Account, Cash Flow Statement, and other related documents. The financial statements provide an overview of the company’s financial performance and position during the financial year. The following information is generally required for filing the Financial Statements:

  • Audited Balance Sheet.
  • Audited Profit and Loss Account.
  • Director’s Report.
  • Auditor’s Report.
  • Notes to Accounts.

The Financial Statements must be filed within 30 days from the date of the company’s Annual General Meeting (AGM).

Both the Annual Return and the Financial Statements must be digitally signed by a director and a practicing Chartered Accountant (CA) or a Company Secretary (CS) before uploading them to the MCA portal.

Please note that the specific requirements and deadlines might vary, so it is crucial to consult with a professional CA or CS to ensure accurate and timely ROC return filing for your Private Limited Company.