Every company is required to file the annual accounts and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting.
The ROC filing of annual accounts is governed under Section 129, 137, of The Companies Act, 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act,2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.
Generally, a company is required to file following three forms with ROC as Annual Compliance:
1. Form-AOC-4: This form contains details of financial statements of the Company. The following documents enclosed with form AOC-4:
- Financial statements
- Board Report along with annexures: MGT-9, AOC-2, CSR Report, Corporate Governance Report, Secretarial Audit Report etc. as per the nature of Company.
2. Form-MGT-7: This form consists following information and documents:-
- Balance Sheet of the Company, Profit & Loss Account
- Compliance Certificate, Registered Office Address
- List of shareholders and shareholding structure of company
- Details of transfers &/or Transmission of securities Shares and Debentures details
- Changes in Directorship
3. Form-ADT-1: This form filed for statuary auditor appointment.
